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Corrective Action Plans

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Finding 1164300 (2024-002)
Material Weakness 2024
Open Networking Foundation
CA
Procurement, Suspension & Debarment § 200.318 § 200.326
Contact Person(s): Sarat Puthenpura Corrective action planned: ONF is in the process of upgrading its current written procurement policy to better comply with Federal audit requirements. The policy will be updated to include: • Inclusion of services under coverage of the policy • Micro purchase thre...
Contact Person(s): Sarat Puthenpura Corrective action planned: ONF is in the process of upgrading its current written procurement policy to better comply with Federal audit requirements. The policy will be updated to include: • Inclusion of services under coverage of the policy • Micro purchase threshold explicitly defined. • Clear provisions for maintaining detailed procurement records including a requirement that such records should include the rationale for the procurement method, the selection of contract type, the contractor selection or rejection process, and the basis for the contract price. • The simplified acquisition threshold explicitly defined and incorporates all relevant elements including sealed bids method. Anticipated completion date: 11/30/25
View Audit 373683
Finding 1164299 (2024-001)
Material Weakness 2024
Open Networking Foundation
CA
Subrecipient Monitoring
Contact Person(s): Sarat Puthenpura Corrective action planned: Risk assessment of the subrecipient, Rutgers University, was conducted but was just not documented. A formal memorandum has since been written that documents Open Networking Foundation’s risk assessment over Rutgers University and suppor...
Contact Person(s): Sarat Puthenpura Corrective action planned: Risk assessment of the subrecipient, Rutgers University, was conducted but was just not documented. A formal memorandum has since been written that documents Open Networking Foundation’s risk assessment over Rutgers University and supported conclusion that they are considered a low risk subrecipient. The formal memorandum also documents Open Networking Foundation’s review of Rutgers 2024 single audit report, and planned timing of the review of the 2025 single audit report. Anticipated completion date: Completed.
View Audit 373683
Finding 1164282 (2024-003)
Material Weakness 2024
Mac Housing Development Fund Corporation
NY
HUD Housing Programs Special Tests & Provisions Cash Management
Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2024 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Sche...
Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2024 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (3) Finding 2024-003 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management has deposited the underfunded amount as of the date of this report.
View Audit 373668
Finding 1164281 (2024-002)
Material Weakness 2024
Mac Housing Development Fund Corporation
NY
Special Tests & Provisions HUD Housing Programs
Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2024 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Sche...
Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2024 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2024-002 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management has deposited the underfunded amount as of the date of this report.
View Audit 373668
Finding 1164280 (2024-001)
Material Weakness 2024
Mac Housing Development Fund Corporation
NY
Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2024 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Sche...
Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2024 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2024-001 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management will submit the Form SF-SAC to the Federal Audit Clearinghouse as soon as the audit is received for the year ended September 30, 2024.
View Audit 373668
Finding 1164272 (2024-001)
Material Weakness 2024
California Health Advocates
CA
Procurement, Suspension & Debarment § 200.318 § 200.320 § 200.327 § 200.339
CHA currently has a general procurement plan in place to guide its purchasing and contracting activities. However, to ensure full compliance with federal regulations, CHA will be updating its existing procurement policy to align with the Uniform Guidance requirements. This update will formalize proc...
CHA currently has a general procurement plan in place to guide its purchasing and contracting activities. However, to ensure full compliance with federal regulations, CHA will be updating its existing procurement policy to align with the Uniform Guidance requirements. This update will formalize procedures related to vendor selection, competitive bidding, and documentation to maintain transparency, accountability, and consistency across all procurement processes.
View Audit 373626
Finding 1164259 (2024-001)
Material Weakness 2024
Hiv Alliance INC
OR
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
U.S. Department of Health and Human Services Significant Deficiency in Internal Controls over Compliance: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Recommendation: CLA recommends that additional emphasis of documentary evidence of approvals be made, and such evidenc...
U.S. Department of Health and Human Services Significant Deficiency in Internal Controls over Compliance: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Recommendation: CLA recommends that additional emphasis of documentary evidence of approvals be made, and such evidence obtained and retained by the Alliance as proof of oversight of expenditure of federal funds. Additionally, CLA recommends increased emphasis and training on the importance of consistent application of procedures and controls. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All reports relating to a federally funded project will be reviewed prior to being submitted to the funding agency and documentation relating to that review will be retained by HIV Alliance. Name(s) of the contact person(s) responsible for corrective action: Renee Yandel, Executive Director; Wayne Hamblin, Finance Director Planned completion date for corrective action plan: July 1, 2025
View Audit 373559
Finding 1164258 (2024-002)
Material Weakness 2024
Hiv Alliance INC
OR
Questioned Costs Procurement, Suspension & Debarment § 200.214 § 200.318
U.S. Department of Health and Human Services Material Weakness in Internal Controls over Compliance and Material Noncompliance: Procurement, Suspension and Debarment Recommendation: CLA recommends the Alliance to develop the procurement policy compliance in with Uniform Guidance, including such docu...
U.S. Department of Health and Human Services Material Weakness in Internal Controls over Compliance and Material Noncompliance: Procurement, Suspension and Debarment Recommendation: CLA recommends the Alliance to develop the procurement policy compliance in with Uniform Guidance, including such documentation as the procurement threshold of the transaction, price comparisons and analyses made, bids obtained, proof of any limited competition, dated vendor screenings and signed authorization of the appropriate program personnel. CLA also recommends emphasizing the importance of the procurement standards and established policy to all authorized purchasers within the Alliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HIV Alliance updated our Procurement Policy to comply with the federal guidance using the recommendation provided by CLA. The Board of Directors voted toapprove the updated Procurement Policy in June of 2025 and we implemented the updated policy on July 1, 2025. Name(s) of the contact person(s) responsible for corrective action: Wayne Hamblin, Finance Director Planned completion date for corrective action plan: July 1, 2025
View Audit 373559 Questioned Costs: $1
Finding 1164256 (2024-001)
Material Weakness 2024
Congregation Bais Malka Inc.
NY
Internal Control / Segregation of Duties Reporting Significant Deficiency
The Organization has begun implementing the above-mentioned recommendations. The Organization will ensure that it has a working compliance calendar to assist in meeting the reporting deadline. Additionally, the Organization has engaged the audit firm for their upcoming fiscal year-end, and the audit...
The Organization has begun implementing the above-mentioned recommendations. The Organization will ensure that it has a working compliance calendar to assist in meeting the reporting deadline. Additionally, the Organization has engaged the audit firm for their upcoming fiscal year-end, and the audit firm has put it on its calendar to begin the audit process well in advance. The Organization’s board of directors has agreed to oversee the auditing and reporting processes to a greater extent. With these actions, the Organization expects to comply with the Uniform Guidance for single audits deadline for the fiscal year end June 30, 2025. Mr. Benjamin Klein, executive director, has been designated to monitor the plan of corrective action for this finding. He can be reached at 845-354-9500.
View Audit 373554
Finding 1164255 (2024-004)
Material Weakness 2024
City of Britton
SD
Reporting Material Weakness
Finding 2024-004 Federal Agency Name: U.S. Department of Treasury Assistance Listing Number: #21.027 Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Finding Summary: There was no documented control in place to review reports prior to submission for CSLFRF; and, for ...
Finding 2024-004 Federal Agency Name: U.S. Department of Treasury Assistance Listing Number: #21.027 Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Finding Summary: There was no documented control in place to review reports prior to submission for CSLFRF; and, for the annual report submitted in April 2025, the incorrect amount was reported for expenditures in the current year. Corrective Action Plan: The City will implement a review process for reporting for future federal grants if a process is not already in place. No further correction of the reporting for CSLFRF is needed as reporting is complete and cumulative totals were reported correctly for the 2025 report submission. Responsible Individuals: Jennifer Athey, Finance Officer Anticipated Completion Date: October 2025
View Audit 373539
Finding 1164254 (2024-005)
Material Weakness 2024
Manor College
PA
Student Financial Aid Reporting
Policy and Procedure on coordination and reconciliation
Policy and Procedure on coordination and reconciliation
View Audit 373530
Finding 1164252 (2024-004)
Material Weakness 2024
Manor College
PA
Reporting Student Financial Aid Significant Deficiency § 200.303
Pending
Pending
View Audit 373530
Finding 1164249 (2024-003)
Material Weakness 2024
Manor College
PA
Student Financial Aid Reporting Significant Deficiency
Implement draft Policy & Procedures on monthly recs
Implement draft Policy & Procedures on monthly recs
View Audit 373530
Finding 1163629 (2024-002)
Material Weakness 2024
Feeding South Florida, Inc.
FL
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.334 § 200.403
Management Response: Feeding South Florida complied with LFPA contract provisions for food purchases by meeting and invoicing the required food purchase minimum. Freight was an allowable cost for the contract. Despite miscategorizing 5 freight invoices, Feeding South Florida complied with the LFPA c...
Management Response: Feeding South Florida complied with LFPA contract provisions for food purchases by meeting and invoicing the required food purchase minimum. Freight was an allowable cost for the contract. Despite miscategorizing 5 freight invoices, Feeding South Florida complied with the LFPA contract for freight by meeting and invoicing the total amount allowable for freight. To ensure ongoing compliance, we established and implemented a comprehensive Standard Operating Procedure (SOP) for all contracts and grants, including the LFPA program, which has been consistently followed since LFPA Plus began. To strengthen oversight and enhance audit readiness, administrative responsibility for this contract has transitioned from the Grants Department to the Finance Department. This restructuring reinforces our compliance framework, improves operational support, and embeds stronger accountability measures across all organizational levels and throughout our region.
View Audit 373471 Questioned Costs: $1
Finding 1163622 (2024-002)
Material Weakness 2024
Town of Vestal
NY
Reporting Matching / Level of Effort / Earmarking § 200.512
Name of Auditee: Town of Vestal, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Rajat Saha, Town Comptroller Phone: (607) 748-1514 (2) Audit Finding 2024-002 - The Town did not submit its audited financial information fo...
Name of Auditee: Town of Vestal, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Rajat Saha, Town Comptroller Phone: (607) 748-1514 (2) Audit Finding 2024-002 - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC by the required deadlines. (a) Implementation Plan of Actions - The Town will reconcile its balance sheet accounts at year-end. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.
View Audit 373429
Finding 1163592 (2024-002)
Material Weakness 2024
Zvago Cooperative at Long Lake
MN
Special Tests & Provisions HUD Housing Programs Significant Deficiency
The Cooperative is making required deposits to the General Operating Reserve. Management will implement a process to ensure deposits are made as required by the HUD regulatory agreement.
The Cooperative is making required deposits to the General Operating Reserve. Management will implement a process to ensure deposits are made as required by the HUD regulatory agreement.
View Audit 373336
Finding 1163591 (2024-001)
Material Weakness 2024
Zvago Cooperative at Long Lake
MN
Internal Control / Segregation of Duties
Management will design, document and implement a control environment to provide proper internal controls and procedures related to financial reporting and a proper segregation of duties of the Cooperative.
Management will design, document and implement a control environment to provide proper internal controls and procedures related to financial reporting and a proper segregation of duties of the Cooperative.
View Audit 373336
Finding 1163590 (2024-001)
Material Weakness 2024
CHESTERFIELD SQUARE MUTUAL HOMES, INC.
VA
Allowable Costs / Cost Principles Reporting
October 31, 2024 RE: Chesterfield Square Audit Finding 2024-001: Reporting, AL #14.155 Corrective Action Plan To Whom It May Concern: Drucker & Falk, LLC is partnering with the Chesterfield Square board president to obtain a Unique Entity Identifying Number (UEIN) such that audit reporting package a...
October 31, 2024 RE: Chesterfield Square Audit Finding 2024-001: Reporting, AL #14.155 Corrective Action Plan To Whom It May Concern: Drucker & Falk, LLC is partnering with the Chesterfield Square board president to obtain a Unique Entity Identifying Number (UEIN) such that audit reporting package and the Form SF-SAC can be submitted to the Federal Audit Clearinghouse for fiscal years ending July 31, 2023 and 2022. Respectfully, Drucker & Falk, LLC Agent Sharon B. Stover
View Audit 373333
Finding 1163581 (2024-005)
Material Weakness 2024
Housing Authority of the City of Asheville
NC
Questioned Costs HUD Housing Programs Special Tests & Provisions
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Moving to Work Demonstration Program - Section 8 Housing Choice Vouchers & Housing Voucher Cluster Federal Assistance Listing Numbers: 14.881, 14.871, 14.879, 14.EHV Noncompliance – N. Special Tests and Provisio...
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Moving to Work Demonstration Program - Section 8 Housing Choice Vouchers & Housing Voucher Cluster Federal Assistance Listing Numbers: 14.881, 14.871, 14.879, 14.EHV Noncompliance – N. Special Tests and Provisions – HQS Inspections 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 biennially 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-six (36) units in the Moving to Work Demonstration Program - Section 8 Housing Choice Vouchers, one (1) unit did not have a biennial HQS inspection performed. Of a sample size of fifteen (15) units in the Housing Voucher Cluster, three (3) units did not have a have a biennial HQS inspection performed. Our sample size is statistically valid. Known Questioned Costs: Moving to Work Demonstration Program - Section 8 Housing Choice Vouchers Program: $4,000 Housing Voucher Cluster: $9,268 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 Moving to Work Demonstration - Section 8 Housing Choice Vouchers Program and Housing Voucher Cluster are in non-compliance with the special tests and provisions type of compliance related to HQS inspections. Auditors' Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement related to HQS inspections. View of Responsible Officials and Corrective Actions: The Authority has recognized the significant deficiency in the Moving to Work Demonstration - Section 8 Housing Choice Vouchers Program and Housing Voucher Cluster and will implement internal control procedures that will ensure compliance with federal regulations. Noelle Tackett, Director of the Housing Choice Voucher Program, will be responsible to implement this corrective action by December 31, 2025.
View Audit 373324 Questioned Costs: $1
Finding 1163580 (2024-004)
Material Weakness 2024
Housing Authority of the City of Asheville
NC
Questioned Costs HUD Housing Programs
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Moving to Work Demonstration Program - Section 8 Housing Choice Vouchers & Housing Voucher Cluster Federal Assistance Listing Numbers: 14.881, 14.871, 14.879, 14.EHV Noncompliance – E. Eligibility – Tenant Files...
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Moving to Work Demonstration Program - Section 8 Housing Choice Vouchers & Housing Voucher Cluster Federal Assistance Listing Numbers: 14.881, 14.871, 14.879, 14.EHV Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files 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 documents that were unavailable for examination at the time of audit. Context: Moving to Work Demonstration Program - Section 8 Housing Choice Vouchers Program: There are approximately 2,556 units. Of a sample size of thirty-six (36) tenant files, the following information was unavailable for examination at the time of audit: • Original application was missing in three (3) files • HUD-9887 form was missing in two (2) files • Lead based paint form was missing in one (1) file • Signed lease was missing in four (4) files • Verification of income was missing in two (2) files Housing Voucher Cluster: There are approximately 347 units. Of a sample size of fifteen (15) tenant files, the following information was unavailable for examination at the time of audit: • Citizenship declaration form was missing in one (1) file • Signed lease was missing in one (1) files • Verification of income was missing in two (2) files Our sample size is statistically valid. Known Questioned Costs: Moving to Work Demonstration Program - Section 8 Housing Choice Vouchers Program: $21,643 Housing Voucher Cluster: $34,166 Cause: There is a material weakness in internal controls over the compliance in the Moving to Work Demonstration - Section 8 Housing Choice Vouchers Program and Housing Voucher Cluster for the eligibility type of compliance related to the maintenance of tenant files. 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 Moving to Work Demonstration - Section 8 Housing Choice Vouchers Program and Housing Voucher Cluster are in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Auditors' Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement related to eligibility requirements. View of Responsible Officials and Corrective Actions: The Authority accepts the recommendation of the auditor on the inspection of tenant files and has made arrangements to comply with the Moving to Work Demonstration - Section 8 Housing Choice Vouchers Program and Housing Voucher Cluster. Noelle Tackett, Director of the Housing Choice Voucher Program, will be responsible to implement this corrective action by December 31, 2025.
View Audit 373324 Questioned Costs: $1
Finding 1163579 (2024-003)
Material Weakness 2024
Housing Authority of the City of Asheville
NC
Questioned Costs HUD Housing Programs Special Tests & Provisions
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Moving to Work Demonstration Program - Section 8 Housing Choice Vouchers & Housing Voucher Cluster Federal Assistance Listing Numbers: 14.881, 14.871, 14.879, 14.EHV Noncompliance – N. Special Tests and Provisio...
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Moving to Work Demonstration Program - Section 8 Housing Choice Vouchers & Housing Voucher Cluster Federal Assistance Listing Numbers: 14.881, 14.871, 14.879, 14.EHV Noncompliance – N. Special Tests and Provisions – Housing Quality Standards (HQS) & HQS Enforcement Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions Criteria: HQS & HQS Enforcement. For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct all life threatening HQS deficiencies within 24 hours after the inspections and all other deficiencies within 30 days or within a specified PHA-approved extension. Condition: Based upon inspection of the Authority’s files and on discussion with management, the Authority did not properly abate or provide proper extension documentation for failed inspections selected for testing. In addition, there were inspection reports that were unavailable for examination at the time of audit. Context: The Authority did not properly abate thirteen (13) out of twenty-five (25) annual failed inspections selected for testing in the Moving to Work Demonstration Program - Section 8 Housing Choice Vouchers Program. As a result, the Authority was not in compliance with the HQS as required by 24 CFR sections 982.158(d) and 982.405(b). The Authority did not properly abate one (1) out of two (2) annual failed inspections selected for testing in the Housing Voucher Cluster. Additionally, the Authority was unable to provide inspection reports for 2 (two) out of 2 (two) failed inspections selected for testing, therefore we were unable to determine if the unit passed reinspection within the required time in the Housing Voucher Cluster. As a result, the Authority was not in compliance with the HQS as required by 24 CFR sections 982.158(d) and 982.405(b). Known Questioned Costs: Moving to Work Demonstration Program - Section 8 Housing Choice Vouchers Program: $22,500 Housing Voucher Cluster: $6,940 Cause: There is a material weakness in internal controls over the compliance in the Moving to Work Demonstration - Section 8 Housing Choice Vouchers Program and the Housing Voucher Cluster for the special tests and provisions type of compliance related to HQS enforcement. 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 Moving to Work Demonstration - Section 8 Housing Choice Vouchers Program and Housing Voucher Cluster are in material non-compliance with the special tests and provisions type of compliance related to HQS enforcement. Auditors' Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement related to HQS enforcement. View of Responsible Officials and Corrective Actions: The Authority accepts the recommendation of the auditor regarding HQS inspections and has made arrangements to comply with the Moving to Work Demonstration - Section 8 Housing Choice Vouchers program. Noelle Tackett, Director of the Housing Choice Voucher Program, will be responsible to implement this corrective action by December 31, 2025.
View Audit 373324 Questioned Costs: $1
Finding 1163578 (2024-006)
Material Weakness 2024
Housing Authority of the City of Asheville
NC
HUD Housing Programs Special Tests & Provisions Reporting
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Federal Assistance Listing Numbers: 14.871, 14.879, 14.EHV Noncompliance – N. Special Tests and Provisions – Depository Agreements Non Compliance Material to the Financial Statements: No ...
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Federal Assistance Listing Numbers: 14.871, 14.879, 14.EHV Noncompliance – N. Special Tests and Provisions – Depository Agreements Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: PHAs are required to enter into general depository agreements (GDA) with their financial institutions in the form required by HUD. The agreements serve as safeguards for federal funds and provide third party rights to HUD. Among the terms in many agreements are requirements for funds to be placed in an interest-bearing account (24 CFR section 982.156). Condition: Based on inspection of files and discussions with management, it was determined that the depository agreements were signed after the reporting period. Context: The Authority did not have signed depository agreements with their financial institutions on file during the reporting period, therefore we were unable to verify the existence of depository agreements and unable to determine if the Authority met the terms of the agreements. Cause: There is a significant deficiency in internal controls over compliance for the special tests and provision type of compliance related to depository agreements. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls for their partnered management company that assures the program is in compliance. Effect: The Housing Voucher Cluster is in noncompliance with the special tests and provisions type of compliance related to depository agreements. Auditors' Recommendation: We recommend that the Authority properly file HUD-51999 forms in accordance with HUD guidelines. View of Responsible Officials and Corrective Actions: The Authority accepts the recommendation of the auditor and will properly file HUD- 51999 forms in accordance with HUD guidelines. Noelle Tackett, Director of the Housing Choice Voucher Program, will be responsible to implement this corrective action by December 31, 2025.
View Audit 373324
Finding 1163570 (2024-002)
Material Weakness 2024
La Red Health Center, INC
DE
Reporting
Calendar Controls: Add both the audit and DCF submission deadlines to our compliance calendar and set automated reminders so these dates cannot be missed. Cross-Training: Ensure at least two team members are fully trained on audit preparation and the DCF process, so the work continues smoothly even ...
Calendar Controls: Add both the audit and DCF submission deadlines to our compliance calendar and set automated reminders so these dates cannot be missed. Cross-Training: Ensure at least two team members are fully trained on audit preparation and the DCF process, so the work continues smoothly even during staffing gaps or transitions. Document Access: House all required audit and financial documents in a secure, shared folder (e.g., SharePoint) that the finance team can access at any time. This should reduce the time it takes to seek files. Proactive External Support: Engage our audit firm earlier in the fiscal year to prevent last-minute bottlenecks and keep the flow of information moving. Responsible Party: CFO Monitoring: CEO will confirm timely DCF submission each year.
View Audit 373295
Finding 1163560 (2024-001)
Material Weakness 2024
Solidaridad North America
CA
Subrecipient Monitoring Allowable Costs / Cost Principles
The Organization will implement procedures to guarantee the proper supervision for subgrantees in a timely manner.
The Organization will implement procedures to guarantee the proper supervision for subgrantees in a timely manner.
View Audit 373247
Finding 1163559 (2024-004)
Material Weakness 2024
Unified Community Services
WI
Internal Control / Segregation of Duties
Finding 2024-004 Repeat Finding 2023-005 ALNo.: Program Title: Federal Agency: Pass-Through Agencies: Award Number/Year 93.667 Social Services Block Grant U.S. Department of Health and Human Services Wisconsin Department of Children and Families and Wisconsin Department of Health Services 561,3561,3...
Finding 2024-004 Repeat Finding 2023-005 ALNo.: Program Title: Federal Agency: Pass-Through Agencies: Award Number/Year 93.667 Social Services Block Grant U.S. Department of Health and Human Services Wisconsin Department of Children and Families and Wisconsin Department of Health Services 561,3561,3681 /2023 Criteria: The Uniform Guidance requires that local entities receiving federal awards establish and maintain internal controls designed to reasonably ensure compliance with laws, regulations and program compliance requirements. The Uniform Guidance further requires auditors to obtain an understanding of the local entity's internal control over federal programs. To minimize the risks of errors, internal controls should be in place for all program compliance requirements, including the approval and submission of reports by appropriate individuals. Condition/Context: There were 13 reports for submission for UCS and 26 reports for the County. Nine reports were selected for testing. There was no documentation of a review control by someone independent of the preparer for all nine reports tested. Our sample was not statistically valid. Cause: The County did not have procedures in place requiring an independent person to review the reports before submission. Questioned Costs: None noted. Effect: Due to a lack of controls it was noted that the County did not capture the full value of their contract which resulted in a possible loss of approximately $174,350 in funding. Other reports without review could contain errors. Recommendation: We recommend that the County implement procedures for management to review reports required to be completed under the grant prior to submission. Corrective Action Planned: Angela Runde and Cody Blindert continued to work on the development of the Grant Manager module of Tyler MUNIS. In 2025 it was reviewed with the Department Heads, Kessa Klaas, Cece Fink and Lori Reid as to their responsibility to review each filing for completeness and accuracy before filing. Patrick Montgomery will review before final submission. Anticipated Completion Date 3/1/2026.
View Audit 373245
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