Corrective Action Plans

Finding 515684 (2022-001)

Significant Deficiency 2022

VA

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.403

2022-001 – Internal Controls over Allowable Costs Individuals Responsible for Corrective Action Plan: J. Neal Bolton, Director of Revenue Management & Budget Shemaine Rose, Controller Anticipated Completion Date: December 2024 In order to ensure expenses are only counted once, a check will be add...

2022-001 – Internal Controls over Allowable Costs Individuals Responsible for Corrective Action Plan: J. Neal Bolton, Director of Revenue Management & Budget Shemaine Rose, Controller Anticipated Completion Date: December 2024 In order to ensure expenses are only counted once, a check will be added to future reporting to ensure the total of all expenses equals the total amount of expenses allocated by category. This check will be confirmed by two individuals independently before submission.

View Audit 333527

Finding 515594 (2022-004)

Significant Deficiency 2022

Rome Housing Authority

NY

Reporting Internal Control / Segregation of Duties

The Executive Director has implemented procedures for the procurement of an auditor to ensure the Financial Date Schedule (FDS) is filed within nine months after the conculsion of the fiscal year. Name of R...

The Executive Director has implemented procedures for the procurement of an auditor to ensure the Financial Date Schedule (FDS) is filed within nine months after the conculsion of the fiscal year. Name of Responsible Person: Tami Lucia, Executive Director Implementation date: April 2024

View Audit 333317

Finding 515593 (2022-003)

Significant Deficiency 2022

Rome Housing Authority

NY

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

RHA has put in place comprehensive new procedures and controls for all staff members, including Clerks, Housing Assistants, Housing Coordinators, and Project Managers, concerning the mangaement of the waiting list process. As of September 2024, a new waiting list will be generated following each new...

RHA has put in place comprehensive new procedures and controls for all staff members, including Clerks, Housing Assistants, Housing Coordinators, and Project Managers, concerning the mangaement of the waiting list process. As of September 2024, a new waiting list will be generated following each new move-in, and the previous waiting will be approximately filed and preserved. Name of Responsible Person: Entire Admin Staff Implementation date: September 2024

View Audit 333317

Finding 515584 (2022-005)

Significant Deficiency 2022

The Salvation Army Columbus Area Services

OH

Reporting

Recommendation: We recommend that the organization provide proper training in compiling and preparing the Schedule of Expenditures of Federal Awards which includes identifying the correct ALN’s and pass-through contract numbers, and identifying those contracts that are state funded. Response: SAS ...

Recommendation: We recommend that the organization provide proper training in compiling and preparing the Schedule of Expenditures of Federal Awards which includes identifying the correct ALN’s and pass-through contract numbers, and identifying those contracts that are state funded. Response: SAS AR specialists will be properly trained in compiling and preparing the SEFA, including the correct identification of all signed contracts.

View Audit 333307

Finding 515583 (2022-004)

Significant Deficiency 2022

The Salvation Army Columbus Area Services

OH

Reporting § 200.512

Recommendation: We recommend the organization work closely with the audit firm to ensure that the single audit reporting package is issued by the deadline or within a federally approved extended date along with submitting the required data collection form with the Federal Audit Clearinghouse. Respo...

Recommendation: We recommend the organization work closely with the audit firm to ensure that the single audit reporting package is issued by the deadline or within a federally approved extended date along with submitting the required data collection form with the Federal Audit Clearinghouse. Response: The delinquent single audit reporting package and data collection form will be filed in December 2024. Going forward, we will work with the external audit firm to ensure that their required grant testing is completed, and the single audit reports included with the single audit reporting package, as well as the required data collection form is submitted to the Federal Audit Clearinghouse within the required or extended due date each year.

View Audit 333307

Finding 515532 (2022-002)

Material Weakness 2022

Restoration Society, INC

NY

Reporting

Recommendation: The auditors recommended that outsourced accounting personnel develop policies and procedures to annually engage an audit firm to perform the audit of its major federal award programs. Action Taken: Management agreed with this recommendation. Outsourced accounting personal are timely...

Recommendation: The auditors recommended that outsourced accounting personnel develop policies and procedures to annually engage an audit firm to perform the audit of its major federal award programs. Action Taken: Management agreed with this recommendation. Outsourced accounting personal are timely engaging auditors to perform major federal award audits.

View Audit 333268

Finding 515531 (2022-001)

Material Weakness 2022

Restoration Society, INC

NY

Allowable Costs / Cost Principles Material Weakness Reporting

Recommendation: The auditors recommended that the accounting department implement controls and procedures to require staff to submit time and attendance records indicating which federal programs they spent time on. Action Taken: Management agreed with this recommendation. Management has developed po...

Recommendation: The auditors recommended that the accounting department implement controls and procedures to require staff to submit time and attendance records indicating which federal programs they spent time on. Action Taken: Management agreed with this recommendation. Management has developed policies and procedures that will help to ensure timely and accurate tracking of federal expenditures on an annual basis. Our outsourced accounting personnel assumed responsibility for implementation by November 30, 2024.

View Audit 333268

Finding 515115 (2022-001)

Significant Deficiency 2022

Dawson Community College

MT

Reporting

The College will thoroughly review for all grants the reporting requirements to ensure all reporting requirements are adhered to.

View Audit 333156

Finding 515111 (2022-002)

None 2022

Dawson Community College

MT

Procurement, Suspension & Debarment Reporting § 200.512

With the hiring of new staff in key financial roles, the College continues to engage with independent auditors and has been diligently working to complete the audit work to bring current as required. Moving forward DCC continues to work conscientiously to ensure financial records are maintained on ...

With the hiring of new staff in key financial roles, the College continues to engage with independent auditors and has been diligently working to complete the audit work to bring current as required. Moving forward DCC continues to work conscientiously to ensure financial records are maintained on a current basis and audited timely in order to be compliant with submission to the Federal Audit Clearinghouse within the nine months after year end as required.

View Audit 333156

Finding 514552 (2022-008)

Significant Deficiency 2022

Housing Authority of the City of Pueblo

CO

HUD Housing Programs Special Tests & Provisions Significant Deficiency

U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2022 Special Tests and Provisions – Environmental Reviews Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that there has not been an environmental review performed on ...

U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2022 Special Tests and Provisions – Environmental Reviews Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that there has not been an environmental review performed on 3 of 4 projects within the last 5-year period as required by HUD. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: The major project we are working on complied, but our smaller projects were not in compliance. We will make a point of getting this review completed as soon as possible and create a reminder to ensure it will be completed in a timely manner in the future. Anticipated Completion Date: January 2024

View Audit 332864

Finding 514551 (2022-007)

Significant Deficiency 2022

Housing Authority of the City of Pueblo

CO

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring

U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2022 Special Tests and Provisions – Capital Funds for Operating Costs Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that there was not a consistent, documented proce...

U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2022 Special Tests and Provisions – Capital Funds for Operating Costs Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that there was not a consistent, documented process to ensure the timely obligation and expenditure of program funds to remain in compliance. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: Even though we had meetings, the process in 2022 was not documented very well. We now document our regular meetings indicating that we are monitoring the use/obligation of funds that will ensure the funding is spent or obligated in a timely manner. Anticipated Completion Date: January 2023

View Audit 332864

Finding 514550 (2022-006)

Significant Deficiency 2022

Housing Authority of the City of Pueblo

CO

Procurement, Suspension & Debarment Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2022 Procurement, Suspension and Debarment Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that the Authority had not retained documentation that they had performed a ...

U.S. Department of Housing and Urban Development – CFDA #14.872 Capital Fund Program – 2022 Procurement, Suspension and Debarment Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that the Authority had not retained documentation that they had performed a search for suspension or disbarment prior to entering into contracts with certain vendors. However, none of the vendors were suspended or debarred. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: We have implemented a procedure, and a routing form, that now requires our Procurement Officer to indicate that they have performed a search for suspension or debarment prior to implementing a contract and they provide a document from Sam.Gov to verify their search. Anticipated Completion Date: January 2023

View Audit 332864

Finding 514549 (2022-005)

Significant Deficiency 2022

Housing Authority of the City of Pueblo

CO

Procurement, Suspension & Debarment

U.S. Department of Housing and Urban Development – CFDA #14.850 Public and Indian Housing – 2022 Procurement, Suspension and Disbarment Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that the Authority had not retained documentation that they had perfor...

U.S. Department of Housing and Urban Development – CFDA #14.850 Public and Indian Housing – 2022 Procurement, Suspension and Disbarment Significant Deficiency in Internal Control over Compliance Finding Summary: Testing indicated that the Authority had not retained documentation that they had performed a search for suspension or disbarment prior to entering into contracts with certain vendors. However, it was determined that none of the vendors were suspended or disbarred. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: We have implemented a procedure, and a form, that now requires our Procurement Officer to indicate that they have performed a search for suspension or debarment prior to implementing a contract and they provide a document from Sam.Gov to verify their search. Anticipated Completion Date: January 2023

View Audit 332864

Finding 514548 (2022-004)

Material Weakness 2022

Housing Authority of the City of Pueblo

CO

Eligibility Material Weakness Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development – CFDA #14.850 Public and Indian Housing – 2022 Eligibility Material Weakness in Internal Control over Compliance Finding Summary: Testing indicated that there were 2 errors out of the 60 files tested in the tenant’s rent calculation that were not det...

U.S. Department of Housing and Urban Development – CFDA #14.850 Public and Indian Housing – 2022 Eligibility Material Weakness in Internal Control over Compliance Finding Summary: Testing indicated that there were 2 errors out of the 60 files tested in the tenant’s rent calculation that were not detected by the Authority’s internal controls. In addition, there was no review of the rent calculation by another individual. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: We have implemented a process to ensure eligibility requirements are being followed and that another person reviews the rent calculations, once they are determined. Anticipated Completion Date: January 2023

View Audit 332864

Finding 514547 (2022-003)

Significant Deficiency 2022

Housing Authority of the City of Pueblo

CO

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

U.S. Department of Housing and Urban Development – CFDA #14.871 Section 8 Housing Choice Vouchers Special Test and Provisions – Reasonable Rent Significant Deficiency in Internal Control over Compliance Finding Summary: During our testing for reasonable rent, we identified 10 instances when the Auth...

U.S. Department of Housing and Urban Development – CFDA #14.871 Section 8 Housing Choice Vouchers Special Test and Provisions – Reasonable Rent Significant Deficiency in Internal Control over Compliance Finding Summary: During our testing for reasonable rent, we identified 10 instances when the Authority did not maintain records to document the basis for the determination that rent to owner is reasonable rent. Responsible Individual: Steven Trujillo, Executive Director Corrective Action Plan: During 2022 the Authority experienced significant staff turnover and the appropriate steps, to maintain documentation of the reasonable rent calculation were not followed, therefore we did not ensure compliance with the program. The Housing Authority has implemented a process that requires proper documentation to be maintained when the reasonable rent calculation is completed. Anticipate Completion Date: January 2023

View Audit 332864

Finding 514398 (2022-001)

None 2022

Ralston Mercy Douglass House

PA

We concur with the recommendation. Both payments have been made as of March 31, 2023.

View Audit 332687

Finding 514397 (2022-007)

Significant Deficiency 2022

Kingston Housing Authority

NY

Procurement, Suspension & Debarment

Finding 2022-007 - Procurement, Suspension, and Debarment - PH Auditee's Response and Planned Corrective Action The Authority will revise the Procurement Policy to include a process for completing and documenting the suspension and debarment procedures when awarding contracts. Planned Implementatio...

Finding 2022-007 - Procurement, Suspension, and Debarment - PH Auditee's Response and Planned Corrective Action The Authority will revise the Procurement Policy to include a process for completing and documenting the suspension and debarment procedures when awarding contracts. Planned Implementation Date of Corrective Action: January 31, 2025 Person Responsible for Corrective Action: Harolda A. Wilcox, Executive Director

View Audit 332669

Finding 514396 (2022-006)

Significant Deficiency 2022

Kingston Housing Authority

NY

HUD Housing Programs Significant Deficiency Special Tests & Provisions

Finding 2022-006 - Recording of Declaration of Trust Against Public Housing Property - PH Auditee's Response and Planned Corrective Action The Authority will work to complete and/or locate the required Declaration of Trust documents for all PHA properties and seek direction from HUD, as needed. All...

Finding 2022-006 - Recording of Declaration of Trust Against Public Housing Property - PH Auditee's Response and Planned Corrective Action The Authority will work to complete and/or locate the required Declaration of Trust documents for all PHA properties and seek direction from HUD, as needed. All Declaration of Trust documentation will be maintained in an accessible location once complete. The Authority agrees with the findings, however, the Authority no longer administers the Public Housing Program due to the Section 22 conversion, so no further corrective action is applicable. Planned Implementation Date of Corrective Action: December 31, 2024 Person Responsible for Corrective Action: Harolda A. Wilcox, Executive Director

View Audit 332669

Finding 514395 (2022-005)

Significant Deficiency 2022

Kingston Housing Authority

NY

HUD Housing Programs Eligibility Significant Deficiency

Finding 2022-005 -Tenant Files - PH Auditee's Response and Planned Corrective Action The Authority will establish a checklist covering all Public Housing compliance requirements for tenants for the Tenant Housing Representatives to use during the move-in and recertification process which will be sig...

Finding 2022-005 -Tenant Files - PH Auditee's Response and Planned Corrective Action The Authority will establish a checklist covering all Public Housing compliance requirements for tenants for the Tenant Housing Representatives to use during the move-in and recertification process which will be signed by the Tenant Housing Representative and a supervisor or member of management. The checklist will be maintained in each tenant's file. The Authority agrees with the findings, however, the Authority no longer administers the Public Housing Program due to the Section 22 conversion, so no further corrective action is applicable. Planned Implementation Date of Corrective Action: December 31, 2024 Person Responsible for Corrective Action: Harolda A. Wilcox, Executive Director

View Audit 332669

Finding 514394 (2022-004)

Significant Deficiency 2022

Kingston Housing Authority

NY

HUD Housing Programs Eligibility Significant Deficiency

Finding 2022-004 -Tenant Files - HCV Auditee's Response and Planned Corrective Action The Authority will establish a checklist covering all Section 8 compliance requirements for tenants for the Tenant Housing Representatives to use during the move-in and recertification process which will be signed ...

Finding 2022-004 -Tenant Files - HCV Auditee's Response and Planned Corrective Action The Authority will establish a checklist covering all Section 8 compliance requirements for tenants for the Tenant Housing Representatives to use during the move-in and recertification process which will be signed by the Tenant Housing Representative and a supervisor or member of management. The checklist will be maintained in each tenant's file. Planned Implementation Date of Corrective Action: January 31, 2025 Person Responsible for Corrective Action: Harolda A. Wilcox, Executive Director

View Audit 332669

Finding 514393 (2022-003)

Significant Deficiency 2022

Kingston Housing Authority

NY

HUD Housing Programs Significant Deficiency Special Tests & Provisions

Finding 2022-003 - HQS Enforcement - HCV Auditee's Response and Planned Corrective Action The Authority established a checklist to be used by the Tenant Housing Representatives during the HQS inspection process to ensure all failed inspections are followed up on and corrected timely. The list will b...

Finding 2022-003 - HQS Enforcement - HCV Auditee's Response and Planned Corrective Action The Authority established a checklist to be used by the Tenant Housing Representatives during the HQS inspection process to ensure all failed inspections are followed up on and corrected timely. The list will be signed and reviewed regularly. A listing of all failed inspections will be maintained. Planned Implementation Date of Corrective Action: January 31, 2025 Person Responsible for Corrective Action: Harolda A. Wilcox, Executive Director

View Audit 332669

Finding 514392 (2022-002)

Significant Deficiency 2022

Kingston Housing Authority

NY

HUD Housing Programs Reporting Significant Deficiency

Finding 2022-002 - Reporting - HCV Auditee's Response and Planned Corrective Action The Authority will implement procedures and controls sufficient to ensure all accounts are reconciled timely and the unaudited and audited financial information can be submitted to HUD timely. Planned Implementation ...

Finding 2022-002 - Reporting - HCV Auditee's Response and Planned Corrective Action The Authority will implement procedures and controls sufficient to ensure all accounts are reconciled timely and the unaudited and audited financial information can be submitted to HUD timely. Planned Implementation Date of Corrective Action: December 31, 2024 Person Responsible for Corrective Action: Harolda A. Wilcox, Executive Director

View Audit 332669

Finding 514360 (2022-002)

Significant Deficiency 2022

The Hearth Foundation INC

TX

Questioned Costs HUD Housing Programs Cash Management

Management has contacted its HUD representative in order to obtain proper written approval for the $22,700 withdrawal made.

View Audit 332651 Questioned Costs: $1

Finding 514359 (2022-001)

Significant Deficiency 2022

The Hearth Foundation INC

TX