Corrective Action Plans

Finding 399929 (2023-003)

Significant Deficiency 2023

IA

Internal Control / Segregation of Duties Reporting Significant Deficiency

Instances of Significant Deficiency: 2023-003: Criteria: The County is responsible for maintaining proper controls over programs to provide for proper reporting requirements. Condition: During our review of internal control procedures over the Coronavirus State and Local Recovery funds, we identifie...

Instances of Significant Deficiency: 2023-003: Criteria: The County is responsible for maintaining proper controls over programs to provide for proper reporting requirements. Condition: During our review of internal control procedures over the Coronavirus State and Local Recovery funds, we identified that the required quarterly and annual report for the County’s project and expenditures were not completed correctly. Cause: This reporting requirement was not met due to an oversight of management. Potential Effect: The funding could be disallowed. Recommendation: The County should continue to review their reporting requirements to ensure that the appropriate reports get filed on a timely basis. Client Response: We will correctly report expenditures on the next report to be filed and will review our procedures for ensuring that the annual reports are accurate.

View Audit 308077

Finding 399928 (2023-002)

None 2023

Plymouth County, Iowa

IA

Reporting Internal Control / Segregation of Duties

Instances of Noncompliance: 2023-002: Criteria: Compliance requirements require that the Quarterly and Annual Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery funds be completed accurately and submitted to the federal grant website. Condition: During our review of t...

Instances of Noncompliance: 2023-002: Criteria: Compliance requirements require that the Quarterly and Annual Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery funds be completed accurately and submitted to the federal grant website. Condition: During our review of the Annual Project and Expenditure Report for the Coronavirus State and Local Recovery funds, we identified that this reporting requirement was not met for the current year. Cause: This reporting requirement was not met due to an oversight of management. Potential Effect: The funding could be disallowed. Recommendation: The County should continue to review reporting requirement procedures to ensure the reporting requirements are being met in the future. Client Response: We will correctly report expenditures on the next report to be filed.

View Audit 308077

Finding 399926 (2023-001)

Material Weakness 2023

Legal Aid of Wyoming, Inc.

WY

Allowable Costs / Cost Principles

Legal Aid of Wyoming implemented a corrective action plan to cure the finding in 2023. However, the corrective action was not in place for the full year in 2023. The organization has implemented the following procedures: 1. Schedule quarterly reviews with the Finance Committee to review cost allocat...

Legal Aid of Wyoming implemented a corrective action plan to cure the finding in 2023. However, the corrective action was not in place for the full year in 2023. The organization has implemented the following procedures: 1. Schedule quarterly reviews with the Finance Committee to review cost allocations. 2. Review and update our day-to-day compliance oversight of staff time and grant allocations and make appropriate changes.

View Audit 308074

Finding 399921 (2023-001)

Significant Deficiency 2023

Long Island Fqhc, Inc.

NY

Special Tests & Provisions Subrecipient Monitoring Eligibility

Views of Responsible Officials and Planned and Corrective Actions: As a result of prior audit finding, HHLI has instituted mandated training sessions with a required curriculum for a sliding fee scale. These training were conducted over a period which included competency testing and retraining if ne...

Views of Responsible Officials and Planned and Corrective Actions: As a result of prior audit finding, HHLI has instituted mandated training sessions with a required curriculum for a sliding fee scale. These training were conducted over a period which included competency testing and retraining if necessary. It is documented that we have had a high turnover of clerical staff during the past year. As a result, we had the task of training new clerical staff as we were onboarded. We understand this interrupted the continuity of learned processes for our clerical staff and thus the outlined process. As well, we have continued with our internal audit processes. We have identified an internal report through our data system that weekly provides information on variances of sliding fee scale processes. We have met internally and reviewed the current policy and training curriculum. We look to simplify the process for our clerical staff. We anticipate partnering with our EMR platform and standardizing the language for the sliding fee scale process. We want to leverage technology to support the procedural process for the sliding fee scale. We also will inform staff to document variances of findings. Please note that our patients were not negatively impacted or financially affected. Responsible Party: Stacey Harley, Chief Operating Officer, EMR administrator, and Site Leadership Estimated Time of Completion: September 30, 2024

View Audit 308070

Finding 399914 (2023-003)

Significant Deficiency 2023

North East Community Action Corporation and Subsidiaries

MO

Questioned Costs HUD Housing Programs Subrecipient Monitoring

2023-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the pr...

2023-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income and expense allowances which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $21,782 was selected for audit from a population of $11,709,832. The test found questioned costs totaling $427. Our sample was a statistically valid sample. CORRECTIVE ACTION PLAN RESPONSE: The files contained errors from staff not having the back-up, or failing to remove income/expenses from the previous transaction. Our Compliance person was pulled from those duties when manpower shortages occurred throughout our department. We are hiring more staff to ensure this will no longer be an issue. Anticipated completion date: 9/30/24 Responsible party: Dianna Clair, Section 8 Housing Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.

View Audit 308058 Questioned Costs: $1

Finding 399913 (2023-002)

None 2023

North East Community Action Corporation and Subsidiaries

MO

HUD Housing Programs

2023-002 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Condition and Criteria: The Agency is to perform HQS Quality Control re-inspections. The Agency did not perform quality control re-inspection...

2023-002 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Condition and Criteria: The Agency is to perform HQS Quality Control re-inspections. The Agency did not perform quality control re-inspections. Cause: Procedures are in place for performing quality control re-inspections, but due to inspector turnover and health issues, the quality control re-inspections were not performed during the fiscal year. Effect: There is a possibility that sanctions could be imposed if they do not perform quality control re-inspections as required by the program. Context: The Agency is aware of the requirement and contacted HUD to explain the situation during their SEMAP certification. HUD indicated this would not affect their overall High score. CORRECTIVE ACTION PLAN RESPONSE: LCPHA has a long tradition of performing the HQS requirements and its importance is well understood. We will recommence Quality Control re-inspections.

View Audit 308058

Finding 399912 (2023-001)

Material Weakness 2023

North East Community Action Corporation and Subsidiaries

MO

Questioned Costs HUD Housing Programs Subrecipient Monitoring

2023-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the p...

2023-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income and expense allowances which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $21,782 was selected for audit from a population of $11,709,832. The test found questioned costs totaling $427. Our sample was a statistically valid sample. CORRECTIVE ACTION PLAN RESPONSE: The files contained errors from staff not having the back-up, or failing to remove income/expenses from the previous transaction. Our Compliance person was pulled from those duties when manpower shortages occurred throughout our department. We are hiring more staff to ensure this will no longer be an issue. Anticipated completion date: 9/30/24 Responsible party: Dianna Clair, Section 8 Housing Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.

View Audit 308058 Questioned Costs: $1

Finding 399910 (2023-003)

Significant Deficiency 2023

Women's Center, Inc.

ID

Allowable Costs / Cost Principles Cash Management Period of Performance

We understand the auditor’s comments and the following action has been taken to resolve the situation. Procedures have been developed and implemented to ensure that grant draw requests are prepared, reviewed and submitted on a timely basis in accordance with the grant agreements.

View Audit 308053

Finding 399909 (2023-001)

Material Weakness 2023

Calumet Public School District 132

IL

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2023 – 001: Bank Reconciliation Condition: During audit fieldwork, we noted the District’s management has not received a bank reconciliation from the Calumet Township Treasurer for pooled cash and investments. This represents a material weakness in the internal control over financial reporti...

Finding 2023 – 001: Bank Reconciliation Condition: During audit fieldwork, we noted the District’s management has not received a bank reconciliation from the Calumet Township Treasurer for pooled cash and investments. This represents a material weakness in the internal control over financial reporting. Plan: The Superintendent, along with staff, will work with the Calumet Township Treasurer to ensure that monthly bank reconciliations and support documents are performed and received prior to or during audit fieldwork. Anticipated Date of Completion: June 30, 2024

View Audit 308051

Finding 399907 (2023-003)

None 2023

Leisure Acres Phase II Housing Corp., Project No. 072-Eh011

IL

HUD Housing Programs Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed...

Recommendation: To establish proper internal control over security deposit refunds, the Corporation should design and implement the necessary procedures to ensure the move-out notifications are provided to the accounting office in a timely manner and ensure the tenant's security deposit is processed and refunded within 30 days of the move-out date. Views of responsible officials and planned corrective actions: There is no disagreement with the finding. Management will monitor future move-outs to ensure the security deposits are processed and refunded within 30 days of the move-out date.

View Audit 308049

Finding 399905 (2023-002)

Material Weakness 2023

Leisure Acres Phase II Housing Corp., Project No. 072-Eh011

IL

Material Weakness Reporting Internal Control / Segregation of Duties

Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Views of Responsible Officials and Planned Corrective Actions: This condition is inherent in operations which, for sound ...

Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Views of Responsible Officials and Planned Corrective Actions: This condition is inherent in operations which, for sound economic reasons, must function with a small number of office personnel. Correction of this condition would require the employment of additional office personnel. We will continue to monitor financial reports and accounting information as correction of this condition is not practical.

View Audit 308049

Finding 399903 (2023-001)

Material Weakness 2023

Leisure Acres Phase II Housing Corp., Project No. 072-Eh011

IL

Internal Control / Segregation of Duties Material Weakness Reporting

Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Actions: We agree and will continue to monitor...

Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Actions: We agree and will continue to monitor monthly financial results and accounting information as correction is not practical.

View Audit 308049

Finding 399901 (2023-001)

Material Weakness 2023

B'nai B'rith Covenant House of Peoria

IL

HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Actions: We agree and will continue to monito...

Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Views of Responsible Officials and Planned Corrective Actions: We agree and will continue to monitor monthly financial results and accounting information as correction is not practical. Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Views of Responsible Officials and Planned Corrective Actions: This condition is inherent in operations which, for sound economic reasons, must function with a small number of office personnel. Correction of this condition would require the employment of additional office personnel. We will continue to monitor financial reports and accounting information as correction of this condition is not practical.

View Audit 308048

Finding 399898 (2023-002)

Material Weakness 2023

St. Sharbel's Maronite Housing Corporation II Project No. 072-Ee135

IL

Internal Control / Segregation of Duties

Jeff Cottingham, Management agent, and Father Elia, sponsor of the project, will continue to monitor financial reports and accounting information as correction is not practical.

View Audit 308047

Finding 399897 (2023-001)

Material Weakness 2023

St. Sharbel's Maronite Housing Corporation II Project No. 072-Ee135

IL

Internal Control / Segregation of Duties HUD Housing Programs

Jeff Cottingham, Management agent, and Father Elia, sponsor of the project, will be responsible for monitoring monthly financial results and accounting information as correction is not practical.

View Audit 308047

Finding 399895 (2023-001)

Material Weakness 2023

Southside Comm Housing CORP - Southside Manor

IL

Internal Control / Segregation of Duties Material Weakness Reporting

Views of responsible officials and planned corrective actions: We agree and will continue to monitor monthly financial results and accounting information as correction is not practical.

View Audit 308046

Finding 399892 (2023-002)

Material Weakness 2023

Hanna City Home Association D/b/a Heritage Senior Homes

IL

Internal Control / Segregation of Duties

Jeff Cottingham, Management agent and Wes Clanton, board president of project will continue to monitor financial reports and accounting information as correction is not practical.

View Audit 308045

Finding 399891 (2023-001)

Material Weakness 2023

Hanna City Home Association D/b/a Heritage Senior Homes

IL

Internal Control / Segregation of Duties HUD Housing Programs

Jeff Cottingham, Management agent and Wes Clanton, board president of project will be responsible for monitoring monthly financial results and accounting information as correction is not practical.

View Audit 308045

Finding 399890 (2023-005)

Significant Deficiency 2023

Leflore County Hospital Authority Dba Eomc

OK

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking

Special Tests and Provisions Finding 2023-005 Federal Agency Name: U.S. Department of Agriculture Assistance Listing Number: 10.766 Program Name: Community Facilities Loans and Grants Cluster Finding Summary: While deposits were made during the year to the debt reserve fund, certain payments were no...

Special Tests and Provisions Finding 2023-005 Federal Agency Name: U.S. Department of Agriculture Assistance Listing Number: 10.766 Program Name: Community Facilities Loans and Grants Cluster Finding Summary: While deposits were made during the year to the debt reserve fund, certain payments were not considered to be made timely. In addition, as of June 30, 2023, the debt reserve fund was required to have a balance of $36,450, however, the balance was $36,041. Corrective Action Plan: The Authority is in the process of revising controls to ensure deposits are made timely and they are establishing controls to aid with the monitoring the debt service requirements are being met. Responsible Individual: Priacilla Leatherman, VP of Finance Anticipated Completion Date: May 2024

View Audit 308038

Finding 399889 (2023-004)

Material Weakness 2023

Leflore County Hospital Authority Dba Eomc

OK

Eligibility Material Weakness Reporting § 200.303

Reporting Finding 2023-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: COVDI-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The calculation of lost revenues contained errors. Corrective Actio...

Reporting Finding 2023-004 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: COVDI-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: The calculation of lost revenues contained errors. Corrective Action Plan: The Authority has enhanced the internal controls to ensure underlying supporting records agree to the final reports submitted to HHS, including a review and approval by someone different than the individual inputting the report data. Responsible Individual: Priacilla Leatherman, VP of Finance Anticipated Completion Date: May 2024

View Audit 308038

Finding 399888 (2023-003)

Material Weakness 2023

Leflore County Hospital Authority Dba Eomc

OK

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303

Activities Allowed or Unallowed, Allowable Cost/Cost Principles, and Reporting Finding 2023-003 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: COVDI-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary...

Activities Allowed or Unallowed, Allowable Cost/Cost Principles, and Reporting Finding 2023-003 Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.498 Program Name: COVDI-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Finding Summary: activities. The Authority claimed expenses attributable to coronavirus but did not reduce such expense by the amounts Medicare reimburses or is obligated to reimburse the Authority. Corrective Action Plan: The Authority has enhanced the internal controls to ensure underlying supporting records agree to the final reports submitted to HHS, including a review and approval by someone different than the individual inputting the report data. Responsible Individual: Priacilla Leatherman, VP of Finance Anticipated Completion Date: May 2024

View Audit 308038

Finding 399887 (2023-007)

Significant Deficiency 2023

City of Montgomery, Alabama

AL

Internal Control / Segregation of Duties Subrecipient Monitoring Period of Performance § 200.303

Management concurs. The City will strengthen its policies and procedures related to federal award reporting to comply with reporting requirements.

View Audit 308010

Finding 399886 (2023-006)

Material Weakness 2023

City of Montgomery, Alabama

AL

Subrecipient Monitoring § 200.303 § 200.332

Management concurs. The City will establish and enforce comprehensive subrecipient monitoring protocols. This includes developing standardized monitoring procedures, providing staff training on monitoring requirements, allocating sufficient resources for monitoring activities, and implementing mecha...

Management concurs. The City will establish and enforce comprehensive subrecipient monitoring protocols. This includes developing standardized monitoring procedures, providing staff training on monitoring requirements, allocating sufficient resources for monitoring activities, and implementing mechanisms for regular review and documentation of monitoring efforts. By strengthening subreceipient monitoring practices, the City can mitigate risks, ensure compliance with grant requirements, and safeguard the effective utilization of grant funds.

View Audit 308010

Finding 399885 (2023-005)

Significant Deficiency 2023

City of Montgomery, Alabama

AL

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303

Management concurs. The City will strengthen its policies and procedures related to federal award reporting to comply with reporting requirements.

View Audit 308010

Finding 399884 (2023-004)

Significant Deficiency 2023

City of Montgomery, Alabama

AL

Internal Control / Segregation of Duties Procurement, Suspension & Debarment HUD Housing Programs § 200.303

Management concurs. The City will reinforce its procurement policies through regular training and clear communication to all relevant staff members. Specifically, the importance of using a contract routing sheet and obtaining all required signatures on contracts will be emphasized. Additionally, a p...

Management concurs. The City will reinforce its procurement policies through regular training and clear communication to all relevant staff members. Specifically, the importance of using a contract routing sheet and obtaining all required signatures on contracts will be emphasized. Additionally, a periodic review process to ensure compliance with this policy will be implemented to help prevent future occurrences. The City will also take steps to review past contacts for similar issues and take corrective action when necessary.

View Audit 308010

Corrective Action Plans

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