Corrective Action Plans

Finding 496925 (2022-001)

Material Weakness 2022

GA

Questioned Costs Material Weakness Reporting

Hospital Authority of Liberty County (A Component Unit of Liberty County, Georgia) respectfully submits the following corrective action plan for the year ended November 30, 2022. The finding from the November 30, 2022 Schedule of Findings and Questioned Costs is discussed below. The finding is numbe...

Hospital Authority of Liberty County (A Component Unit of Liberty County, Georgia) respectfully submits the following corrective action plan for the year ended November 30, 2022. The finding from the November 30, 2022 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FEDERAL AWARD PROGRAMS AUDIT FINDING Material Weakness - Noncompliance (2022-001) Recommendation: The Authority should continue to improve its understanding of the reporting requirements as specified in the applicable loan document and create a process to ensure all USDA requirements are met. Planned Corrective Action: The Authority has elected to pay off the outstanding balance of the USDA loan. Derek Rozier Chief Financial Officer

View Audit 319660 Questioned Costs: $1

Finding 496919 (2022-003)

Significant Deficiency 2022

Housing Authority of the City of Renton

WA

HUD Housing Programs Allowable Costs / Cost Principles Eligibility

The management overseeing the process has been completely replaced to ensure a fresh perspective and unwavering dedication to implementing robust internal controls. To address the shortcomings identified in Finding 2022-003, the Authority commits to a targeted action plan aimed at ensuring timely ...

The management overseeing the process has been completely replaced to ensure a fresh perspective and unwavering dedication to implementing robust internal controls. To address the shortcomings identified in Finding 2022-003, the Authority commits to a targeted action plan aimed at ensuring timely compliance with reporting requirements. Central to our approach is the engagement of a fee accountant, recognized for expertise in HUD reporting and public housing financial management. This specialist will be tasked with overseeing and streamlining our reporting processes. By leveraging this expertise, we aim to quickly rectify past reporting lapses and ensure future submissions are timely and compliant with HUD requirements. The new fee accountant will conduct a comprehensive review of our current reporting mechanisms, identify bottlenecks, and implement best practices tailored to our operations. This decisive action, centered around the expertise of the newly appointed fee accountant, demonstrates our commitment to enhancing our financial management practices and aligning with HUD's reporting expectations. Through these measures, we anticipate not only meeting HUD's deadlines but also setting a new standard for operational excellence within our Authority.

View Audit 319655

Finding 496918 (2022-002)

Significant Deficiency 2022

Housing Authority of the City of Renton

WA

HUD Housing Programs Subrecipient Monitoring Significant Deficiency

n response to this finding regarding non-compliance in Housing Quality Standards (HQS) enforcement, the new management team at the Authority has developed a focused corrective action plan. This plan includes comprehensive staff training on HUD regulations and HQS compliance, with a completion tar...

n response to this finding regarding non-compliance in Housing Quality Standards (HQS) enforcement, the new management team at the Authority has developed a focused corrective action plan. This plan includes comprehensive staff training on HUD regulations and HQS compliance, with a completion target of September 2024. Concurrently, our CEO will oversee the revision and implementation of enhanced HQS monitoring procedures, aiming for completion by September 2024. This involves updating inspection protocols, instituting regular internal audits for compliance, and establishing clear procedures for re-inspections, HAP abatement, and voucher cancellations. Recognizing the oversight of the previous management, the new team is committed to rectifying these issues and ensuring ongoing compliance. We will maintain thorough documentation of all actions taken and provide regular updates on the progress. The HCV Coordinator will be responsible for ongoing compliance monitoring and reporting, ensuring that the program adheres to HUD's Housing Quality Standards and effectively serves its participants. This approach reaffirms our dedication to upholding the integrity and effectiveness of the Housing Voucher Cluster programs

View Audit 319655

Finding 496896 (2022-002)

Material Weakness 2022

Gulf Coast Transit District

TX

Procurement, Suspension & Debarment § 200.318 § 200.326

Federal Program Name/Assistance Listing Title: Federal Transit Cluster Federal Assistance Listing Number: 20.507 State Program Name: State Urbanized Area Formula Program, State Formula Grants For Rural Areas Contact Person: Ted Ross, Acting Executive Director Anticipated Completion Date: 1/1/2025 Pl...

Federal Program Name/Assistance Listing Title: Federal Transit Cluster Federal Assistance Listing Number: 20.507 State Program Name: State Urbanized Area Formula Program, State Formula Grants For Rural Areas Contact Person: Ted Ross, Acting Executive Director Anticipated Completion Date: 1/1/2025 Planned Corrective Action: The Transit District has changed most of the personnel in Finance and Administration, which improved expertise and performance. The Transit District is also working on a new comprehensive Finance and Administration policy which will include all new controls implemented. Procurement procedures will be updated and strengthened in the new policy including ensuring documentation of quotes and suspension and disbarment are checked, reviewed, and documented in the procurement file.

View Audit 319641

Finding 496894 (2022-001)

Significant Deficiency 2022

Gulf Coast Transit District

TX

Allowable Costs / Cost Principles

Federal Program Name/Assistance Listing Title: Federal Transit Cluster Federal Assistance Listing Number: 20.507 State Program Name: State Urbanized Area Formula Program, State Formula Grants For Rural Areas Contact Person: Ted Ross, Acting Executive Director Anticipated Completion Date: 1/1/2025 Pl...

Federal Program Name/Assistance Listing Title: Federal Transit Cluster Federal Assistance Listing Number: 20.507 State Program Name: State Urbanized Area Formula Program, State Formula Grants For Rural Areas Contact Person: Ted Ross, Acting Executive Director Anticipated Completion Date: 1/1/2025 Planned Corrective Action: The Transit District has changed most of the personnel in Finance and Administration, which improved expertise and performance. The Transit District is also working on a new comprehensive Finance and Administration policy which will include all new controls implemented. The new policy will contain a purchase policy (which has already begun implementation), training expectations, grant use policies (including late fees policy), and payroll. The Transit District has better documented rationale for expense allocation for grants and continues to improve on this through improved expense tracking and assignment to programs for grants.

View Audit 319641

Finding 496893 (2022-001)

Material Weakness 2022

Lutheran Social Services of Upstate New York, Inc. A/k/a Lutheran Home and Rehabilitation Center

NY

Reporting

Recommendation – We recommend the Organization enact policies and procedures to ensure that the Data Collection Form be completed and submitted to the Federal Clearinghouse with the required timeframe specified by the Uniform Guidance. Management’s Response – Management has initiated policies and pr...

Recommendation – We recommend the Organization enact policies and procedures to ensure that the Data Collection Form be completed and submitted to the Federal Clearinghouse with the required timeframe specified by the Uniform Guidance. Management’s Response – Management has initiated policies and procedures to ensure that the required reporting regarding federal expenditures is completed in accordance with Uniform Guidance.

View Audit 319636

Finding 496873 (2022-009)

Material Weakness 2022

Athens Metropolitan Housing Authority

OH

Allowable Costs / Cost Principles HUD Housing Programs Reporting

Finding Number: 2022-009 Planned Corrective Action: Monthly financial statements are now completed to ensure evidence for each entity. The staff in finance is working on more timely audits. Anticipated Completion Date: September 2024 Responsible Contact Person: Sherrie Boudinot

View Audit 319623

Finding 496872 (2022-008)

Material Weakness 2022

Athens Metropolitan Housing Authority

OH

HUD Housing Programs Special Tests & Provisions

Finding Number: 2022-008 Planned Corrective Action: AMHA is now in contract with the Nelrod company to do our Rent Reasonableness. Anticipated Completion Date: June 2024 Responsible Contact Person: Zackary Dye/Erica Flanders

View Audit 319623

Finding 496871 (2022-007)

Significant Deficiency 2022

Athens Metropolitan Housing Authority

OH

Allowable Costs / Cost Principles HUD Housing Programs § 200.430

Finding Number: 2022-007 Planned Corrective Action: The previous director processed payroll using one program (one time). The Finance Director & Accounting Assistant always allocate between properties at the approved amounts. The Director/Finance Director will review all payroll. Anticipated Complet...

Finding Number: 2022-007 Planned Corrective Action: The previous director processed payroll using one program (one time). The Finance Director & Accounting Assistant always allocate between properties at the approved amounts. The Director/Finance Director will review all payroll. Anticipated Completion Date: January 1, 2023 Responsible Contact Person: Sherrie Boudinot

View Audit 319623

Finding 496870 (2022-006)

Material Weakness 2022

Athens Metropolitan Housing Authority

OH

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs § 200.403

Finding Number: 2022-006 Planned Corrective Action: The Executive Director no longer performs any accounting duties. An accounting firm was hired to bring everything up to date and an Accounting Assistant was hired. A new Fiscal Procedures Manual has been approved by the board. Only one Housing Assi...

Finding Number: 2022-006 Planned Corrective Action: The Executive Director no longer performs any accounting duties. An accounting firm was hired to bring everything up to date and an Accounting Assistant was hired. A new Fiscal Procedures Manual has been approved by the board. Only one Housing Assistance Payment bank account is now used; fraudulent checks were written out of the “general account” that checks are not normally written from, this account has been closed. Anticipated Completion Date: January 1, 2023 Responsible Contact Person: Sherrie Boudinot

View Audit 319623 Questioned Costs: $1

Finding 496869 (2022-005)

Material Weakness 2022

Athens Metropolitan Housing Authority

OH

HUD Housing Programs Subrecipient Monitoring Reporting § 200.328

Finding Number: 2022-005 Planned Corrective Action: AMHA and our accounting firm are working diligently to meet deadlines. Completed bank recs and financial documents are finished more timely. Anticipated Completion Date: January 1, 2023 Responsible Contact Person: Sherrie Boudinot

View Audit 319623

Finding 496868 (2022-004)

Material Weakness 2022

Athens Metropolitan Housing Authority

OH

HUD Housing Programs Procurement, Suspension & Debarment Material Weakness

Finding Number: 2022-004 Planned Corrective Action: AMHA has contracted with the Inspection Group and is also working on a contract with HAPCAP to also do inspections to ensure that all inspections are done in time. If the unit fails a second inspection, in most cases the HAP is abated, or a formal ...

Finding Number: 2022-004 Planned Corrective Action: AMHA has contracted with the Inspection Group and is also working on a contract with HAPCAP to also do inspections to ensure that all inspections are done in time. If the unit fails a second inspection, in most cases the HAP is abated, or a formal extension is granted on occasion. Anticipated Completion Date: January 1, 2023 Responsible Contact Person: Erica Flanders

View Audit 319623

Finding 496855 (2022-008)

Significant Deficiency 2022

Municipality of Santa Isabel

PR

Reporting Significant Deficiency Internal Control / Segregation of Duties

We gave instruction to the Finance Department staff to submit, in a timely manner, all the required financial information, to our external auditors, to comply with the datelines for the submission of the Single Audit Report for the fiscal year 2023-2024, which is March 31, 2025. Responsible Official...

We gave instruction to the Finance Department staff to submit, in a timely manner, all the required financial information, to our external auditors, to comply with the datelines for the submission of the Single Audit Report for the fiscal year 2023-2024, which is March 31, 2025. Responsible Official: Mr. Johnny Millán Burgos, Finance and Budget Director Implementation Date: March 31, 2025

View Audit 319580

Finding 496852 (2022-004)

Significant Deficiency 2022

Evergreen Estates Housing Development Fund Company, Inc.

NY

Reporting

Recommendation: We recommend that the electronic submission to REAC be filed as soon as possible. Action Taken: Oversight of the filing process is being reviewed and adjusted to ensure the electronic submission to REAC will be filed as soon as possible and on a timely basis going forward.

View Audit 319571

Finding 496676 (2022-008)

Material Weakness 2022

National Asian American Coalition

CA

Internal Control / Segregation of Duties

The Organization notes this was a result of former management that did not properly follow Organization processes and procedures. Former management has been replaced by a new management team. The new team has placed a significant emphasis on transparency and enhanced controls. To this end, the Organ...

The Organization notes this was a result of former management that did not properly follow Organization processes and procedures. Former management has been replaced by a new management team. The new team has placed a significant emphasis on transparency and enhanced controls. To this end, the Organization is establishing an Audit Committee, which will consist of three (3) to five (5) members with one member being from the Board of Directors and all other members being volunteers from the banking or financial industry. The Audit Committee will promote greater internal controls and independence in oversight from the Board of Directors.

View Audit 319486

Finding 496675 (2022-007)

Material Weakness 2022

National Asian American Coalition

CA

The Organization notes this was a result of an incident involving former management that ultimately resulted in legal proceedings which did not allow for our auditors to access underlying supporting documentation needed to complete the single audit in a timely manner. Former management has been repl...

The Organization notes this was a result of an incident involving former management that ultimately resulted in legal proceedings which did not allow for our auditors to access underlying supporting documentation needed to complete the single audit in a timely manner. Former management has been replaced by a new management team. The new team has placed a significant emphasis on transparency and enhanced internal controls. The new team is cognizant of the reporting requirements and will adhere to the required reporting deadlines.

View Audit 319486

Finding 496616 (2022-003)

Significant Deficiency 2022

Lasalle County

IL

Subrecipient Monitoring

Finding 2022 – 003: Grant Administration Condition: During audit fieldwork, we noted the County does not have adequate procedures in place for tracking and monitoring grant activities. Plan: The internal County Auditor, along with staff, will work to develop a policy and procedures for the administr...

Finding 2022 – 003: Grant Administration Condition: During audit fieldwork, we noted the County does not have adequate procedures in place for tracking and monitoring grant activities. Plan: The internal County Auditor, along with staff, will work to develop a policy and procedures for the administration of grants, with the goal of developing a single source of grant funding for the County as a whole. Anticipated Date of Completion: Fiscal Year November 30, 2023

View Audit 319416

Finding 496615 (2022-002)

Significant Deficiency 2022

Lasalle County

IL

Internal Control / Segregation of Duties

Finding 2022 – 002: Audit Journal Entries Condition: During audit fieldwork, our testing resulted in audit adjustments in order to present materially accurate financial statements. Plan: The internal County Auditor, along with staff, will review year-end adjustments as part of the audit preparation ...

Finding 2022 – 002: Audit Journal Entries Condition: During audit fieldwork, our testing resulted in audit adjustments in order to present materially accurate financial statements. Plan: The internal County Auditor, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork. Anticipated Date of Completion: Fiscal Year November 30, 2023

View Audit 319416

Finding 496614 (2022-001)

Material Weakness 2022

Lasalle County

IL

Reporting

Finding 2022 – 001: Financial Reporting Condition: The County and Self Insurance Trust do not provide their own financial statements, notes, required supplementary information. Plan: The internal County Auditor, along with staff, will assist in preparing the financial reports at the end of each year...

Finding 2022 – 001: Financial Reporting Condition: The County and Self Insurance Trust do not provide their own financial statements, notes, required supplementary information. Plan: The internal County Auditor, along with staff, will assist in preparing the financial reports at the end of each year. The staff will continue to engage in professional development activities related to financial reporting during the year. Anticipated Date of Completion: November 30, 2023

View Audit 319416

Finding 496466 (2022-005)

Material Weakness 2022

Inland Southern California United Way

CA

Reporting Internal Control / Segregation of Duties

Management’s Response: Inland Southern California United Way and Subsidiary are currently catching up on both financial audits and single audits for the Organization, therefore deadlines that have already passed could not have been met. However, the Accounting Manager and Executive Director of Finan...

Management’s Response: Inland Southern California United Way and Subsidiary are currently catching up on both financial audits and single audits for the Organization, therefore deadlines that have already passed could not have been met. However, the Accounting Manager and Executive Director of Finance will be responsible for ensuring that any future deadlines, effective FY24, for program reporting requirements as well as both financial audits and single audits are completed and submitted in a timely manner.

View Audit 319396

Finding 496465 (2022-004)

None 2022

Inland Southern California United Way

CA

Reporting § 200.512

Management’s Response: Inland Southern California United Way and Subsidiary are currently catching up on both financial audits and single audits for the Organization, therefore deadlines that have already passed could not have been met. However, the Accounting Manager and Executive Director of Finan...

Management’s Response: Inland Southern California United Way and Subsidiary are currently catching up on both financial audits and single audits for the Organization, therefore deadlines that have already passed could not have been met. However, the Accounting Manager and Executive Director of Finance will be responsible for ensuring that any future deadlines, effective FY24, for program reporting requirements as well as both financial audits and single audits are completed and submitted in a timely manner.

View Audit 319396

Finding 496447 (2022-002)

Material Weakness 2022

Chelan County

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding ref number: 2022-002 Finding caption: The County’s internal controls were inadequate for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of County contact person: Skip Moore, Auditor 350 Orondo Avenue Wenatchee, WA 98801 (509) 667-6802 Co...

Finding ref number: 2022-002 Finding caption: The County’s internal controls were inadequate for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of County contact person: Skip Moore, Auditor 350 Orondo Avenue Wenatchee, WA 98801 (509) 667-6802 Corrective action the auditee plans to take in response to the finding: All Grant Managers have been briefed on the requirement to check that funds recipients are not on the Federal suspension and debarment list. The Auditor’s office will monitor all managers to ensure this requirement is completed. Anticipated date to complete the corrective action: May 17, 2024

View Audit 319369

Finding 496439 (2022-001)

Significant Deficiency 2022

Bon Secours Charity Health System, INC

DC

Reporting Significant Deficiency § 200.512

Finding 2022-001: Uniform Guidance Reporting (Significant Deficiency) Condition and Effect: The Uniform Guidance audit of the Corporation’s federal awards for the year ended December 31, 2022 was not completed within nine months following the period-end and as a result, the Corporation did not subm...

Finding 2022-001: Uniform Guidance Reporting (Significant Deficiency) Condition and Effect: The Uniform Guidance audit of the Corporation’s federal awards for the year ended December 31, 2022 was not completed within nine months following the period-end and as a result, the Corporation did not submit its single audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirements. View of Responsible Officials and Planned Corrective Action: Due to staff turnover in 2022, we did not meet the reporting deadline. We have sufficient staffing during 2023 and are actively working to complete the 2023 Uniform Guidance audit of the Corporation’s federal awards for the year ended December 31, 2023 by the due date of September 30, 2024. Name of Contact Person: Maureen Burke, Director of Finance Maureen.Burke@wmchealth.org 845-368-5448 Proposed Completion Date: September 30, 2024

View Audit 319361

Finding 496437 (2022-001)

None 2022

America Israel of America INC

NY

Reporting

Agudath Israel of America, Inc. did not timely submit their audit for fiscal year ended August 31, 2022. In the current fiscal year, the organization upgraded their accounting software. The migration of the data to the new software was a highly complex process and required additional outside consult...

Agudath Israel of America, Inc. did not timely submit their audit for fiscal year ended August 31, 2022. In the current fiscal year, the organization upgraded their accounting software. The migration of the data to the new software was a highly complex process and required additional outside consulting. As such, the Organization was unable to prepare the books and records in a timely fashion. The organization understands their reporting requirements and will comply with these regulations. The organization is committed to filing on time as required. The new software and associated financial processes will assist management in providing timely reports.The organization will ensure they will file timely in future years.

View Audit 319336

Finding 496403 (2022-003)

None 2022

Fremont County, Colorado

CO

Reporting Allowable Costs / Cost Principles § 200.502 § 200.510

Fremont County was assessed a Federal Awards Finding for the 2022 Audit year by Certified Public Accountants, Logan and Associates, LLC, for Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Gui...

Fremont County was assessed a Federal Awards Finding for the 2022 Audit year by Certified Public Accountants, Logan and Associates, LLC, for Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 200.512(a) and 200.510(b) . The regulation requires the County to determine the amount of Federal awards expenditures during the year and to properly report these expenditures in the schedule of expenditures of federal awards. After the assessment Fremont County has identified areas of improvement including internal controls. Staff members will implement monthly controls to be in compliance with the Federal Award requirement moving forward with the grant administrator. Staff members will also be encouraged to take annual Federal Award courses provided by Colorado Government Finance Officers Association or other similar entities. Fremont County will continue to enhance and streamline training for new and existing personnel, in the finance department, and implement new preventive controls. Fremont County believes these steps will improve timely and accurate submission for the Federal Awards.

View Audit 319311

Corrective Action Plans

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