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Corrective Action Plans

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Finding 397169 (2021-001)
Significant Deficiency 2022
Glimmerglass Opera Theatre INC
NY
Reporting Internal Control / Segregation of Duties
We recognize that due to cost constraints associated with the size of the Company the optimal segregations and internal control processes have not been enacted. Further, the Company is responsive to the recommendations provided by our auditors and in the 2021/22 fiscal year, the board implemented th...
We recognize that due to cost constraints associated with the size of the Company the optimal segregations and internal control processes have not been enacted. Further, the Company is responsive to the recommendations provided by our auditors and in the 2021/22 fiscal year, the board implemented the review of monthly bank reconciliations and added two part time employees to segregate duties.  In the current year Management, working in concert with the Board, plan to better document internal control policies and procedures, build in additional segregations and oversight where necessary and possible, and enhance the roles of investment and finance committees in providing regular oversight over certain key accounting functions and certain manual internal control processes.
View Audit 306523
Finding 397077 (2022-005)
Material Weakness 2022
Municipality of Ceiba
PR
HUD Housing Programs Reporting
We concur with the finding. During the fiscal year 2023-2024, both reports for fiscal years 2020 and 2021 were filed. Therefore, the conditions of the findings have been corrected.
We concur with the finding. During the fiscal year 2023-2024, both reports for fiscal years 2020 and 2021 were filed. Therefore, the conditions of the findings have been corrected.
View Audit 306497
Finding 397018 (2022-003)
Significant Deficiency 2022
Mobile Housing Authority
AL
Eligibility HUD Housing Programs Significant Deficiency
MHA will review and enhance as necessary the program’s existing quality control (QC) daily data validation reports to include a measure that crosschecks existing reports in the Yardi system of record and aids in validating data routinely submitted to HUD’s PIC system. In 2023, MHA implemented a Hous...
MHA will review and enhance as necessary the program’s existing quality control (QC) daily data validation reports to include a measure that crosschecks existing reports in the Yardi system of record and aids in validating data routinely submitted to HUD’s PIC system. In 2023, MHA implemented a Housing Specialist-II team lead to oversee staff processing annual reexaminations in accordance with 24 CFR 982.516. This team member is responsible for ensuring families are notified in a timely manner and if they do not comply with the annual reexamination requirement, they receive termination notices in compliance with HUD and MHA Administrative Plan requirements. MHA also implemented two compliance analysts in 2023; these staff persons currently report to the Program Management Analyst who monitors HUD’s PIC system and analyzes discrepancies between PIC data and MHA data housed in the Yardi system of record. This information is maintained in the program file. Responsible Person: Magdalene Watkins, Program Administrator Projected Completion Date: April 30, 2024
View Audit 306404
Finding 397016 (2022-002)
Significant Deficiency 2022
Mobile Housing Authority
AL
HUD Housing Programs Internal Control / Segregation of Duties Reporting
Management has reviewed its staffing needs and end of year complexities and requirements necessary to report U.S. GAAP basis financial statements. Management has hired additional staff that possess the necessary accounting and reporting skills and experience to assist with interim reporting, end of ...
Management has reviewed its staffing needs and end of year complexities and requirements necessary to report U.S. GAAP basis financial statements. Management has hired additional staff that possess the necessary accounting and reporting skills and experience to assist with interim reporting, end of year close, reconciliations of all significant account balances, and strengthening the internal controls over financial reporting including amounts reported in the financial data schedule. In addition to these action steps, we will get started earlier in conducting our end of year reconciliations and enhance our over-sight so we can better monitor and evaluate our readiness to report our financial statements in compliance with 24 CFR Section 5.801. Responsible Person: Jeffery J. Bennett, Chief Financial Officer Projected Completion Date: June 30, 2023
View Audit 306404
Finding 397014 (2022-008)
Material Weakness 2022
North Central Housing Authority
ND
HUD Housing Programs Material Weakness
Contact Person Tim Greene, Executive Director Corrective Action Plan The Authority will continue to work with HUD and review staffing as well as work with the fee accountant to ensure the proper supporting documentation is retained. Planned Completion Date for CAP Immediately
Contact Person Tim Greene, Executive Director Corrective Action Plan The Authority will continue to work with HUD and review staffing as well as work with the fee accountant to ensure the proper supporting documentation is retained. Planned Completion Date for CAP Immediately
View Audit 306400
Finding 397013 (2022-007)
Material Weakness 2022
North Central Housing Authority
ND
HUD Housing Programs Material Weakness
Contact Person Tim Greene, Executive Director Corrective Action Plan The Authority will continue to work with HUD and review staffing as well as work with the fee accountant to ensure the proper supporting documentation is retained. Planned Completion Date for CAP Immediately
Contact Person Tim Greene, Executive Director Corrective Action Plan The Authority will continue to work with HUD and review staffing as well as work with the fee accountant to ensure the proper supporting documentation is retained. Planned Completion Date for CAP Immediately
View Audit 306400
Finding 397012 (2022-006)
Material Weakness 2022
North Central Housing Authority
ND
HUD Housing Programs Material Weakness
Contact Person Tim Greene, Executive Director Corrective Action Plan The Authority will continue to work with HUD and review staffing as well as work with the fee accountant to ensure the appropriate information is available. Planned Completion Date for CAP Immediately
Contact Person Tim Greene, Executive Director Corrective Action Plan The Authority will continue to work with HUD and review staffing as well as work with the fee accountant to ensure the appropriate information is available. Planned Completion Date for CAP Immediately
View Audit 306400
Finding 397011 (2022-005)
Material Weakness 2022
North Central Housing Authority
ND
HUD Housing Programs Material Weakness
Contact Person Tim Greene, Executive Director Corrective Action Plan The Authority will continue to work with HUD and review staffing as well as work with the fee accountant to ensure the proper supporting documentation is retained. Planned Completion Date for CAP Immediately
Contact Person Tim Greene, Executive Director Corrective Action Plan The Authority will continue to work with HUD and review staffing as well as work with the fee accountant to ensure the proper supporting documentation is retained. Planned Completion Date for CAP Immediately
View Audit 306400
Finding 397010 (2022-004)
Material Weakness 2022
North Central Housing Authority
ND
HUD Housing Programs Material Weakness
Contact Person Tim Greene, Executive Director Corrective Action Plan The Authority will continue to work with HUD and review staffing as well as work with the fee accountant to ensure the proper personnel perform reconciliations within a timely manner of year end. Planned Completion Date for CAP Imm...
Contact Person Tim Greene, Executive Director Corrective Action Plan The Authority will continue to work with HUD and review staffing as well as work with the fee accountant to ensure the proper personnel perform reconciliations within a timely manner of year end. Planned Completion Date for CAP Immediately
View Audit 306400
Finding 397009 (2022-003)
Material Weakness 2022
North Central Housing Authority
ND
HUD Housing Programs Eligibility Material Weakness
Contact Person Tim Greene, Executive Director Corrective Action Plan The Authority will continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP Immediately
Contact Person Tim Greene, Executive Director Corrective Action Plan The Authority will continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP Immediately
View Audit 306400
Finding 396991 (2022-007)
Significant Deficiency 2022
College of Micronesia - Fsm
FM
Questioned Costs Procurement, Suspension & Debarment § 200.319
The college will strengthen its financial reporting by implementing the following: 1) Review and improve procedure related to procurement 2) Coordination with grantor regarding grant requirements 2) Review and improve recording of transactions and financial statements presentation. Contact Person ...
The college will strengthen its financial reporting by implementing the following: 1) Review and improve procedure related to procurement 2) Coordination with grantor regarding grant requirements 2) Review and improve recording of transactions and financial statements presentation. Contact Person : Roselle B. Togonon Completion Date: June 30, 2024
View Audit 306394 Questioned Costs: $1
Finding 396988 (2022-006)
Material Weakness 2022
College of Micronesia - Fsm
FM
Allowable Costs / Cost Principles Subrecipient Monitoring
The college will strengthen its financial reporting by implementing the following: 1) Preparation and monitoring of allowable cost 2) Coordination with grantor regarding grant requirements 2) Review and improve recording of transactions and financial statements presentation. Contact Person : Rose...
The college will strengthen its financial reporting by implementing the following: 1) Preparation and monitoring of allowable cost 2) Coordination with grantor regarding grant requirements 2) Review and improve recording of transactions and financial statements presentation. Contact Person : Roselle B. Togonon Completion Date: June 30, 2024
View Audit 306394
Finding 396983 (2022-003)
Material Weakness 2022
Cornerstone Whole Healthcare Organization, Inc.
ID
Questioned Costs Cash Management Material Weakness
Plan of Action: Drafted new procedure that will be implemented 5/15/24 and will develop a tracking system in Microsoft Forms for the Project Director or Authorizing Officer requesting and approval funds by 6/1/24. Date of implementation: 6/1/2024
Plan of Action: Drafted new procedure that will be implemented 5/15/24 and will develop a tracking system in Microsoft Forms for the Project Director or Authorizing Officer requesting and approval funds by 6/1/24. Date of implementation: 6/1/2024
View Audit 306383 Questioned Costs: $1
Finding 396979 (2022-002)
Material Weakness 2022
Cornerstone Whole Healthcare Organization, Inc.
ID
Procurement, Suspension & Debarment Material Weakness Internal Control / Segregation of Duties
Plan of Action: The organization updated its F1.14 Federal Grants Management Policy on update 6/1/2023 and was approved by HRSA and reviewed and approved by the organizational board on 9/12/2023. The Annual Policy Bulletin will be reviewed and implemented annually. Date of implementation: 9/12/2023
Plan of Action: The organization updated its F1.14 Federal Grants Management Policy on update 6/1/2023 and was approved by HRSA and reviewed and approved by the organizational board on 9/12/2023. The Annual Policy Bulletin will be reviewed and implemented annually. Date of implementation: 9/12/2023
View Audit 306383
Finding 396975 (2022-001)
Material Weakness 2022
Cornerstone Whole Healthcare Organization, Inc.
ID
Procurement, Suspension & Debarment § 200.318 § 200.326
Plan of Action: Provide policy F2.0 Materials Management, F2.01 Vendor Selection & Discount, and F2.03 Inventory and Supplies, which were not provided to the auditor due to the organization’s operational error in financial policy classification. Additionally, the F2.02 Capital and Equipment policy w...
Plan of Action: Provide policy F2.0 Materials Management, F2.01 Vendor Selection & Discount, and F2.03 Inventory and Supplies, which were not provided to the auditor due to the organization’s operational error in financial policy classification. Additionally, the F2.02 Capital and Equipment policy was drafted in 2021 but needs to be signed by the organizational board on May 24, 2024. The organization acknowledges that the procurement policy was not followed for one vendor procurement in 2022 due to an administrative error. Going forward this policy will be strictly followed. Date of implementation: F2 policies was implemented on 6/1/21 and updated on 6/1/2024
View Audit 306383
Finding 396732 (2022-021)
Significant Deficiency 2022
Housing Authority of the City of Fayetteville
IL
HUD Housing Programs
Views of Responsible Officials and Planned Corrective Actions: At the time of the inquiry, FHA Development, Inc., which is a non-profit partner of the PHA and whose properties were managed by the PHA, changed attorneys. The Executive Director of the PHA did so without the consent of the Board. A re...
Views of Responsible Officials and Planned Corrective Actions: At the time of the inquiry, FHA Development, Inc., which is a non-profit partner of the PHA and whose properties were managed by the PHA, changed attorneys. The Executive Director of the PHA did so without the consent of the Board. A relationship no longer exists between the attorney and the PHA or FHA Development, Inc. The PHA will work to ensure no similar situation arises within its control and that the PHA will take all legal remedies available should the attorney or any future attorney fail to respond to audit inquiries.
View Audit 306360
Finding 396731 (2022-020)
Significant Deficiency 2022
Housing Authority of the City of Fayetteville
IL
HUD Housing Programs
Views of Responsible Officials and Planned Corrective Actions: The disruption caused by the COVID pandemic and staff turnover had an impact on the adherence to proper inspection protocols. The Executive Director and the Director of Programs have implemented a strict annual inspection regimen for al...
Views of Responsible Officials and Planned Corrective Actions: The disruption caused by the COVID pandemic and staff turnover had an impact on the adherence to proper inspection protocols. The Executive Director and the Director of Programs have implemented a strict annual inspection regimen for all units. In addition, internal file audits and quality control inspections are carried out by either the Executive Director or the Director of Programs to uphold and verify compliance with these standards. The future Compliance Specialist will be responsible for conducting a review as well.
View Audit 306360
Finding 396730 (2022-019)
Material Weakness 2022
Housing Authority of the City of Fayetteville
IL
HUD Housing Programs Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Actions: The Executive Director and Director of Finance are committed to guaranteeing that all invoices receive proper initials or signatures from either of them or a designated representative of the Executive Director. This protocol will be in ...
Views of Responsible Officials and Planned Corrective Actions: The Executive Director and Director of Finance are committed to guaranteeing that all invoices receive proper initials or signatures from either of them or a designated representative of the Executive Director. This protocol will be in place to confirm the accuracy and authorization of invoices. Furthermore, a comprehensive Accounts Payable Procedure has been established to guide all staff purchases, ensuring accuracy and compliance.
View Audit 306360
Finding 396729 (2022-018)
Material Weakness 2022
Housing Authority of the City of Fayetteville
IL
Procurement, Suspension & Debarment HUD Housing Programs
Views of Responsible Officials and Planned Corrective Actions: Due to a change in personnel, the current administration encountered difficulties in locating and furnishing credit card receipts. The Executive Director and Director of Finance have conscientiously implemented strategies since assuming...
Views of Responsible Officials and Planned Corrective Actions: Due to a change in personnel, the current administration encountered difficulties in locating and furnishing credit card receipts. The Executive Director and Director of Finance have conscientiously implemented strategies since assuming their roles to create a structured electronic record-keeping system for all receipts. They have also established a meticulous protocol for the preservation of original documents, streamlining the review process for greater convenience and efficiency.
View Audit 306360
Finding 396728 (2022-017)
Significant Deficiency 2022
Housing Authority of the City of Fayetteville
IL
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions
Views of Responsible Officials and Planned Corrective Actions: As a result of a staffing transition, the present administration encountered challenges in locating and furnishing Davis-Bacon certified payroll reports. To address this concern, the Executive Director and Director of Finance are intens...
Views of Responsible Officials and Planned Corrective Actions: As a result of a staffing transition, the present administration encountered challenges in locating and furnishing Davis-Bacon certified payroll reports. To address this concern, the Executive Director and Director of Finance are intensifying their efforts to enhance the preservation of records and ensuring that all requested information is readily accessible for audit scrutiny. The Executive Director will be overseeing labor standard compliance by conducting onsite interviews with construction workers, scrutinizing payroll reports, and overseeing any necessary additional enforcement actions as suggested.
View Audit 306360
Finding 396727 (2022-016)
Material Weakness 2022
Housing Authority of the City of Fayetteville
IL
Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Actions: Owing to a transition in staff, the current administration faced challenges in locating and providing requested documents that substantiate all expenditures. The Executive Director and Director of Finance have diligently undertaken meas...
Views of Responsible Officials and Planned Corrective Actions: Owing to a transition in staff, the current administration faced challenges in locating and providing requested documents that substantiate all expenditures. The Executive Director and Director of Finance have diligently undertaken measures since the commencement of their roles to establish a systematic electronic filing system for all documentation, alongside a meticulous arrangement for the preservation of original documents, facilitating convenient and efficient review processes.
View Audit 306360
Finding 396726 (2022-015)
Material Weakness 2022
Housing Authority of the City of Fayetteville
IL
Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority will thoroughly examine all expenses associated with the Emergency Grant to confirm that these expenditures exclusively pertain to the replacement of HVAC piping, domestic water piping, and sewer line pipi...
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority will thoroughly examine all expenses associated with the Emergency Grant to confirm that these expenditures exclusively pertain to the replacement of HVAC piping, domestic water piping, and sewer line piping. Should any expenses be found unrelated to piping replacements, Fayetteville Housing Authority will assess available options for reimbursing those funds to the funding agency.
View Audit 306360
Finding 396725 (2022-014)
Significant Deficiency 2022
Housing Authority of the City of Fayetteville
IL
Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is committed to conducting a comprehensive review of all contract files to ascertain that they contain thorough documentation of the contract, associated expenditures, and progress reports. In the future, ...
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is committed to conducting a comprehensive review of all contract files to ascertain that they contain thorough documentation of the contract, associated expenditures, and progress reports. In the future, contract files will be maintained in strict accordance with HUD procurement policies.
View Audit 306360 Questioned Costs: $1
Finding 396724 (2022-013)
Significant Deficiency 2022
Housing Authority of the City of Fayetteville
IL
Questioned Costs Procurement, Suspension & Debarment
Views of Responsible Officials and Planned Corrective Actions: A procurement policy aligned with Federal and State regulations has been approved by the Board. The Executive Director bears the responsibility of guaranteeing the adherence to correct procurement procedures. Additionally, a Capital Nee...
Views of Responsible Officials and Planned Corrective Actions: A procurement policy aligned with Federal and State regulations has been approved by the Board. The Executive Director bears the responsibility of guaranteeing the adherence to correct procurement procedures. Additionally, a Capital Needs Assessment has been executed for Public Housing to aid in the identification of forthcoming procurement requirements and in developing the agency's five-year plan. In further commitment to maintaining procurement excellence, two Board Commissioners, the Executive Director, the Director of Finance, and the Executive Assistant have undergone comprehensive training provided by NAHRO in the field of procurement.
View Audit 306360 Questioned Costs: $1
Finding 396723 (2022-012)
Material Weakness 2022
Housing Authority of the City of Fayetteville
IL
HUD Housing Programs
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is committed to reviewing all tenant files, cross-referencing the tenant's portion of rent as stated in the rental register, and subsequently making adjustments to ensure that the rental register accuratel...
Views of Responsible Officials and Planned Corrective Actions: Fayetteville Housing Authority is committed to reviewing all tenant files, cross-referencing the tenant's portion of rent as stated in the rental register, and subsequently making adjustments to ensure that the rental register accurately reflects the correct rental amounts. Tenants will be promptly notified of any corrections made to their rent payments.
View Audit 306360
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