Corrective Action Plans

Finding 34583 (2022-001)

Significant Deficiency 2022

PR

Reporting

FINDING NUMBER 2022-001 Financial Management ? Accounting System and Reporting Practices PRIFAS is the official accountability of Puerto Rico?s Government. This system does not have compatibility with many sub-systems. The Department of the Treasury is working with the new accounting and financial ...

FINDING NUMBER 2022-001 Financial Management ? Accounting System and Reporting Practices PRIFAS is the official accountability of Puerto Rico?s Government. This system does not have compatibility with many sub-systems. The Department of the Treasury is working with the new accounting and financial system that would harmonize with government agencies and we hope to be ready in September 2023. The Puerto Rico Planning Board continues to monitor the Treasury Department in relation to this matter and to correct this finding. The Planning Board expects to complete it by 2023. Contact Official: Mr. Andres Ruiz, Finance Director

View Audit 35956

Finding 34578 (2022-001)

None 2022

City of Roanoke, Virginia

VA

Subrecipient Monitoring

D EPARTMEN T OF FINANCE Ci ty of Roanoke 215 Church Avenue, SW Roanoke, VA 240 11 (540) 853-28 24 www.roanok eva.gov CORRECTIVE ACTION PLAN March 29, 2022 The Federal Audit Clearinghouse: The City of Roanoke, Virginia respectfully submits the following corrective action plan for the year ended...

D EPARTMEN T OF FINANCE Ci ty of Roanoke 215 Church Avenue, SW Roanoke, VA 240 11 (540) 853-28 24 www.roanok eva.gov CORRECTIVE ACTION PLAN March 29, 2022 The Federal Audit Clearinghouse: The City of Roanoke, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 319 McClanahan St. SW, Roanoke, VA 24014 Audit period: June 30, 2022 The findings from the June 30, 2022 Schedule of Findings and Questioned Costs (the "Schedule") are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS - FINANCIAL STATEMENT AUDIT CY - Financial Statement - None CY- Federal Major Program 2022-001: Workforce Investment Opportunitv Cluster #17.258/17.259/17.278, Subrecipient Monitoring Assistance Listing Condition: During our review of subrecipient monitoring, we noted that the City's semi-annual subrecipient monitoring scheduled for February 2022 was not performed. Criteria: According to the City's Program Participant Monitoring Plan, the City is supposed to conduct subrecipient monitoring on a semi-annual basis which should include desk reviews of payroll, disbursements, and other financial items. Cause: Staff turnover, particularly for the role of grant accountant, caused these procedures to be overlooked. Effect: Noncompliance with federal grant requirements with regard to subrecipient monitoring as well as risk of subrecipient misusing funds. Questioned Cost Amount: Not applicable. Perspective Information: Not applicable. Recommendation: We recommend performing subrecipient monitoring in accordance with the City's guidelines and following the procedures laid out in the Program Participant Monitoring Plan. View of Responsible Officials and Planned Corrective Action: Management concurs with the recommendation and will ensure that follow up occurs regarding information provided by business owners. Loss of staff in this accountability area resulted in an inquiry and reviews conducted via electronic means verses a physical. Delivered information was reviewed and acknowledged by Accounting Supervisor, however physical visit did not occur. The Accounting Supervisor and the Accounts Payable Co-coordinator, in the absence of a Grant Accountant, have conducted the first semi-annual visit for FY23. Follow-up information has been received upon request and the final physical review has been scheduled for Spring of 2023. CY - Commonwealth - Auditor of Public Accounts - Fire Program A required audit procedure is to obtain a copy of the locality's completed Annual Report and Disbursement Agreement forms submitted to the Department of Fire Programs for the applicable fiscal year under audit. The procedure includes ensuring that the Annual Report and Disbursement Agreement forms are properly completed in accordance with Fire Programs' requirements and reconciled amounts per the Annual Report to the locality's accounting records. It was noted in the current year that the amount of revenues and expenditures reported to the Department of Fire Programs did not agree to the underlying accounting records. We recommend the Annual Report be reviewed and reconciled to the general ledger before submission. ManagementJs response: Management concurs with the recommendation and wilt ensure that follow up occurs regarding information provided. Employee transition and lack of training resulted in discrepancy. The Fire Program reports were submitted in advance of finalization of the disbursement register. This finding will be duplicated for FY22 report as well. Training has been provided, a procedure has been developed and the Accounting Supervisor is included in review of reporting prior to submission. PY - Financial Statement Audit Adjustments (Significant Deficiency) - Cleared PY - Federal Major Program COVID Business Grants - Cleared PY - Commonwealth - still applicable Disclosure Statements Five of 83 disclosure statements were not filed timely. Management's response: Management concurs with the recommendation and will ensure that follow up occurs regarding information provided. Staffing vacancies resulted in this delay. Training has been provided to new employee and an expectation of this issue being cleared is anticipated for FY23. Highway Maintenance Testing Six of the ten time cards tested contained data that could not be allocated to a specific work order. We recommend all departments use the newly adopted time reporting software to ensure labor is charged to the correct work order. Management concurs with the recommendation and will ensure that follow up occurs regarding information provided. [this testing is one year behind so improvements implemented in FY22 will be reflected in FY23 testing] PY - Commonwealth - no longer applicable Social Services - Special Welfare- Treasurer Reimbursements Social Services - Special Welfare- Unexpended Funds If the Federal Audit Clearinghouse has questions regarding this plan, please call Brent Robertson, Chief Financial Officer at (540) 853-1556. Respectfully submitted, Brent Robertson ACM/Chief Financial Officer

View Audit 35952

Finding 34577 (2022-003)

Material Weakness 2022

Heart of America Medical Center

ND

Reporting Material Weakness

Finding 2022-03 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution CFDA #93.498 Finding Summary: Eide Bailly assisted in the preparation of our draft consolidated schedule of expenditures and federal ...

Finding 2022-03 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution CFDA #93.498 Finding Summary: Eide Bailly assisted in the preparation of our draft consolidated schedule of expenditures and federal awards and accompanying notes to the consolidated schedule of expenditures and federal awards. Responsible Individuals: Melissa Shepard, CFO and Erik Christenson, CEO Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for a complete and accurate consolidated schedule of expenditures and federal awards. We requested that our auditors, Eide Bailly LLP, assist in the preparation of the consolidated schedule of expenditures. We have designated a member of management to review the drafted consolidated schedule of expenditures. Anticipated Completion Date: Ongoing

View Audit 33781

Finding 34576 (2022-006)

Significant Deficiency 2022

Onslow County, North Carolina

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Re: Single County Audit Finding 2022-006, Significant Deficiency over Eligibility Cause: Caseworkers did not take proper steps ensuring what was used for eligibility determination was complete and accurate per program guidelines. Auditors Recommendation: Caseworkers should review eligibility deter...

Re: Single County Audit Finding 2022-006, Significant Deficiency over Eligibility Cause: Caseworkers did not take proper steps ensuring what was used for eligibility determination was complete and accurate per program guidelines. Auditors Recommendation: Caseworkers should review eligibility determinations and ensure all documentation is included and accurate. Corrective Action Plan: Agency realigned Medicaid to be under one Program Manager to ensure consistency with quality control and review. ? Program Manager, Supervisors, and Lead Workers created a Medicaid Quality Control plan to be followed by all units that includes pulling a random sample from each caseworker every month to include at least 2 approvals and 1 denial. ? The DHB 7078, Second Party Review Worksheet, is completed for each application or case pulled to ensure that policy and procedure is followed. The Explanation of Errors section is completed for any errors discovered and the completed DHB 7078 is then attached to an email and sent to the individual caseworker along with a detailed explanation providing policy and training materials, OST guidance, or emails that reinforce the decision to cite the error. As it relates specifically to the cited error above, the DHB 7078 section B. Documentation is used to review that all required documents are placed in the case record. ? Checklists have been created and are being utilized to prevent errors and all caseworkers have a copy of the DHB 7078 and are required to review prior to authorizing. ? When an error is discovered, the caseworker?s name, case number, and specific error are logged on a Quality Control spreadsheet. This spreadsheet is used to identify training issues and/or repetitive errors. The spreadsheet will be reviewed monthly by Supervisors and Lead Workers for their own unit and reviewed quarterly with all Medicaid Supervisors and Program Manager. ? Along with one-on-one emails that address the individual caseworker errors, group trainings will be held based on repetitive errors and knowledge checks will be utilized at the end of group trainings. ? If an individual caseworker has repeat findings after an error has been addressed there will be a meeting between the caseworker and the supervisor to discuss the issue. During this meeting, training, to include policy sections, training materials, OST guidance, and/or emails will be provided. The caseworker will be asked to sign a training acknowledgement form stating that they have received the training, understand the policy, have no questions, and understand that a full coaching will be implemented if the errors continue. The caseworker will have additional work reviewed for the next 30 days. Proposed Completion Date: Ongoing Name/ Position Contact Person: Kimberli Sholar, Medicaid Program Manager

View Audit 32534

Finding 34574 (2022-005)

Significant Deficiency 2022

Onslow County, North Carolina

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Re: Single County Audit Finding 2022-005, Internal Control Significant Deficiency Cause: Turnover in the department left certain duties unfulfilled during part of the fiscal year. Auditors Recommendation: The County should have procedures in place to cover the second-party review process upon tur...

Re: Single County Audit Finding 2022-005, Internal Control Significant Deficiency Cause: Turnover in the department left certain duties unfulfilled during part of the fiscal year. Auditors Recommendation: The County should have procedures in place to cover the second-party review process upon turnover within the department. Corrective Action Plan: Program Manager, Supervisor and Lead Worker have developed a partnership and will share the responsibility of ensuring second-party reviews are conducted on all required cases. The Program Manager will assume this responsibility in their absence or if a position is vacated. ? The TANF Supervisor and Lead Worker will follow a TANF second-party review formula to ensure 25% of Work First cases will be reviewed for each caseworker, every month, to include applications and recertifications, as outlined in Work First policy. Second-party reviews will be completed weekly by the Lead Worker to ensure program compliance. ? The Lead Worker will log details of each case reviewed on the TANF second-party review log, to include any deficiencies noted. ? The Supervisor and Program Manager will review the log monthly to ensure program compliance, identify any performance issues, and ensure oversight. Errors identified will be addressed with the individual caseworker through emails and individual coaching. Proposed Completion Date: Ongoing Name/ Position Contact Person: Cindi Douglas, Program Manager

View Audit 32534

Finding 34572 (2022-007)

Significant Deficiency 2022

Onslow County, North Carolina

NC

Significant Deficiency Internal Control / Segregation of Duties

Re: Single County Audit Finding 2022-007, Internal Control Significant Deficiency Cause: Turnover in Supervisor position left duties unfulfilled and an unsigned DSS-1682, was located in one case file. Auditors Recommendation: The County should have procedures in place to cover the review process...

Re: Single County Audit Finding 2022-007, Internal Control Significant Deficiency Cause: Turnover in Supervisor position left duties unfulfilled and an unsigned DSS-1682, was located in one case file. Auditors Recommendation: The County should have procedures in place to cover the review process upon turnover within the department. Corrective Action Plan: Program Integrity unit is currently fully staffed, to include the Supervisor position. A contingency plan has been created to ensure coverage during absences and vacancies. ? The Program Integrity Supervisor will sign all DSS-1682 forms as required by policy. ? Once the DSS-1682 has been signed by the Program Integrity Supervisor, the unit processing assistant will review the form for completion and required signatures, prior to entering the claim data into the state system. ? The Program Manager will assume this responsibility if the Supervisor is absent or the position is vacated. Proposed Completion Date: Ongoing Name/ Position Contact Person: Cindi Douglas, Program Manager

View Audit 32534

Finding 34571 (2022-003)

Significant Deficiency 2022

Catholic Charities, Inc.

DE

Corrective Action Plan: Charities DEAP program has revised and implemented reconciliation procedures to ensure the program year 2022 heating reconciliation benefit report is completed on April 6, 2023. The final reconciliation report for the 2022 heating benefit refund will be remitted to the State ...

Corrective Action Plan: Charities DEAP program has revised and implemented reconciliation procedures to ensure the program year 2022 heating reconciliation benefit report is completed on April 6, 2023. The final reconciliation report for the 2022 heating benefit refund will be remitted to the State of Delaware Office of Community Services (OCS) in accordance with the established guidelines by April 14, 2023. Process of completion is performed manually: 1. The collection of delivered and non-delivered fuel vendors? unexpended benefits reports has been obtained from the non-delivered vendors. Completed November 2022 2. Inter-Agency households? report of benefits returned to the State of Delaware OCS for the heating season 2022 by the county and by invoice number is in process of being manually completed. 3. The documents noted in procedures 1 and 2 must reconcile with the DEAP billing supervisor report of heating benefits issued - funded and refunded by the vendors. The agency finance unit reporting of paid benefits vs refunded benefits must be compared to the noted reports to verify all report totals equal. 4. The unused benefit report noting the total amount to be returned to the State OCS, is completed once the agency finance unit verification of totals reported in procedures 2 and 3 are accurate for the 2021-2022 heating reconciliation. The program year 2022 reconciliation report will be completed according to OCS?s format and submitted along with the check from the agency for the total amount of the refund. Contact Person Responsible for Corrective Action: Fritz Jones, Executive Director Anticipated Completion Date of Corrective Action: April 6, 2023

View Audit 32532

Finding 34570 (2022-002)

Significant Deficiency 2022

Catholic Charities, Inc.

DE

Internal Control / Segregation of Duties

Corrective Action Plan: 1. In the instances of missing required documentation: Intake supervisors and workers will need to assure current copies of client leases and income verification documents are on file. Intake supervisors will continue to conduct random sampling case reviews quarterly, reporti...

Corrective Action Plan: 1. In the instances of missing required documentation: Intake supervisors and workers will need to assure current copies of client leases and income verification documents are on file. Intake supervisors will continue to conduct random sampling case reviews quarterly, reporting noted infractions and the correction of noted chart infractions. a. Intake workers will receive directions on the required documents and the functions of the documents that must be current and maintained in the client file. b. The intake worker will assure the reason given for zero income is accurately documented on the Zero Income form and in the client?s file. 2. In the instances of incorrect recording of client income and household size: Intake supervisors and workers will engage in quarterly in-service training to address household income verification, calculation, and verification of the household size to assure appropriate award of program benefits. a. The guidelines for the calculations of income for program 2023 benefits guidelines will be reviewed with Intake Supervisors to assure training of the sites Intake Worker. b. The Intake Supervisor will be required to verify the income calculations and the household size in relation to the awarded benefit as part of the quarterly case review. Contact Person Responsible for Corrective Action: Fritz Jones, Executive Director Anticipated Completion Date of Corrective Action: March 2023

View Audit 32532

Finding 34569 (2022-001)

Significant Deficiency 2022

Catholic Charities, Inc.

DE

Cash Management

Corrective Action Plan: Catholic Charities Program Manager, Joanne Varnes, conducted a training on December 15, 2022 with all staff involved in the CACFP that included income eligibility/enrollment categorization and meal count accuracy. Catholic Charities staff will review each income form/enrollme...

Corrective Action Plan: Catholic Charities Program Manager, Joanne Varnes, conducted a training on December 15, 2022 with all staff involved in the CACFP that included income eligibility/enrollment categorization and meal count accuracy. Catholic Charities staff will review each income form/enrollment and double check that children?s reimbursement rate is properly categorized based on their family?s income. Staff members will review each claim before it is entered for reimbursement to ensure the claim is accurate. Program Manager, Joanne Varnes, will oversee this process and conduct case record reviews quarterly for all providers under Catholic Charities Sponsorship. Contact Person Responsible for Corrective Action: Fritz Jones, Executive Director Anticipated Completion Date of Corrective Action: Immediately

View Audit 32532

Finding 34564 (2022-001)

None 2022

East Oakland Community Project

CA

Procurement, Suspension & Debarment Eligibility

Corrective Action Plan: Auditee will implement checklist update, staff training, and approval process. - April-June 2023: update all client file checklists to insure they include all information required about each individual and benefits paid to or on behalf of the individual. - Beginning in April ...

Corrective Action Plan: Auditee will implement checklist update, staff training, and approval process. - April-June 2023: update all client file checklists to insure they include all information required about each individual and benefits paid to or on behalf of the individual. - Beginning in April 2023: provide training for staff to understand documentation requirements and adhere to checklists. - Monthly through Dec 2023, quarterly thereafter: managers/directors will review randomly selected files to ensure all necessary documents and approvals are included. Responsible Person Contact Information: Shari P Wooldridge Interim Executive Director 510-746-3602 shariw@eocp.net Anticipated Completion Date: 12/31/23

View Audit 24146

Finding 34562 (2022-001)

None 2022

Asi Woodlands Senior Housing, Inc.

MN

HUD Housing Programs

ASI WOODLANDS SENIOR HOUSING, INC. HUD PROJECT NO. 114-EE106 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI Woodlands Senior Housing, Inc. respectfully submits the following corrective action plan fo...

ASI WOODLANDS SENIOR HOUSING, INC. HUD PROJECT NO. 114-EE106 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI Woodlands Senior Housing, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 The Project's security deposit liability account was underfunded at June 30, 2022. Recommendation: The Project should carefully review the statement of financial position to make sure the security deposit liability account is funded. Action Taken: The Project agrees with the finding. Management will be reminded to review the tenant security deposit cash balance versus the security deposit liability balance on a monthly basis. This finding was corrected in September 2022. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.

View Audit 31105

Finding 34560 (2022-001)

None 2022

Kennedy Krieger Institute

MD

Reporting

In attesting to the methodology used to calculate lost revenue in accordance with the June 11, 2021 General and Targeted Distribution Post-Payment Notice of Reporting Requirements, Option (i) difference between actual patient care revenues was selected in the HRSA reporting portal. Differences in ac...

In attesting to the methodology used to calculate lost revenue in accordance with the June 11, 2021 General and Targeted Distribution Post-Payment Notice of Reporting Requirements, Option (i) difference between actual patient care revenues was selected in the HRSA reporting portal. Differences in actual patient care revenues were used in both the base and target periods, however, we made a modification to what was included in patient care revenue and only included those revenues generated through inpatient services and excluded patient care revenue generated from outpatient services. The rationale for including inpatient revenue and excluding outpatient revenue is detailed below. The pandemic impacted patient service revenue on the inpatient units by contributing to lower inpatient census for a variety of reasons. These reasons include mandatory infection control, patient distancing an isolation requirements and severe staffing shortages. All of our semiprivate and other multi-patient rooms were converted to private rooms to limit patient contact with other patients and their families during admission. Additionally, we only permitted patient admissions from Maryland and our neighboring states (State mandates), thereby limiting the patient admission pool. Last, the pandemic created severe staffing shortages in nursing, therapy and clinical aids thereby requiring reduced admissions for patient safety reasons. The shortages occurred due staff COVID infection, exposure, isolation and other limitations on their ability to perform their jobs. These factors drove down inpatient admissions, patient days and the related patient service revenue levels as compared to pre-pandemic levels. At the outset of the pandemic, outpatient operations were essentially shut down with very few patients seen. However, within 2 to 4 weeks from pandemic outset, we were able to effectively pivot operations from a completely on-site operation to providing services to more than 20,000 outpatient visits through tele-health. Using tele-health, patients were able to see their clinical providers from their home via a Zoom link. Same was true for the clinical providers. The quick transition to tele-health really limited the impact that the pandemic had on outpatient operations and specifically limited lost revenue to only a couple weeks. The quick change in the method of care delivery between on-site services and services rendered by telehealth had a significant impact on provider productivity and the type of revenue recognized. It was determined that these differences did not allow for an accurate apples to apples comparison of patient service revenue pre-pandemic versus during the pandemic. We concur with the finding that Option (iii) should have been selected as the methodology used in determining lost revenue for Provider Relief Fund reporting. We plan to make the necessary corrections to the change in methodology for period 1 & 2 reporting while submitting our period 4 reporting by March 31. 2023. HRSA was contacted before September 30, 2022 and we were instructed that any changes in methodology would need to be made during our next open reporting period. This window has just opened on January 1, 2023 and corrections will be made for this reporting methodology by March 31, 2023. We plan to make the necessary corrections to the change in methodology for period 1 & 2 reporting while submitting our period 4 reporting by March 31. 2023.

View Audit 31104

Finding 34558 (2022-001)

Material Weakness 2022

Central City Cyberschool of Milwaukee, Inc.

WI

School Nutrition Programs Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN November 28, 2022 Central City Cyberschool respectfully submits the following corrective action plan for the year ended July 31, 2022. Walkowicz, Boczkiewicz & Co 1800 East Main Street, Suite 100 Waukesha, WI 53186 Audit period: July 31, 2022 The findings from the July 31, 20...

CORRECTIVE ACTION PLAN November 28, 2022 Central City Cyberschool respectfully submits the following corrective action plan for the year ended July 31, 2022. Walkowicz, Boczkiewicz & Co 1800 East Main Street, Suite 100 Waukesha, WI 53186 Audit period: July 31, 2022 The findings from the July 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AND STATE AWARDS DEPARTMENT OF AGRICULTURE MATERIAL WEAKNESS 2022-001 School Breakfast Program ? CFDA No. 10.553, National School Lunch Program ?CFDA No. 10.555 Condition: There was no verification that the number of meals provided matched the monthly vendor invoice. Criteria: Internal Controls should be in place to ensure the vendor invoices were properly reviewed. Recommendation: Internal controls procedures should be established to ensure the number of meals provided match the monthly vendor invoice. Action Taken: ? Internal controls were established to ensure meals are recorded at point of service. ? Students enter their student number into the student information system (SIS) at point of service. ? Cyberschool employee monitors meals to determine if it qualifies for reimbursement in addition to clicking ?accept? with each SIS entry for a meal. ? There is a back-up paper check off system for employee monitoring to use if primary counting system (SIS) goes down during lunch hour. ? Vendor receives SIS printout the following day to confirm meals recorded. ? Vendor uses SIS printout report to invoice the school. ? When the invoice arrives, the School Operations Manager uses the SIS to confirm bill matches meals served. If questions arise regarding this plan, please call Jessica Whitaker at 414.444.2017

View Audit 36904

Finding 34538 (2022-005)

Material Weakness 2022

Vista Homes Housing Corporation

NY

Allowable Costs / Cost Principles Special Tests & Provisions Material Weakness

Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to annually evaluate the percentage of time staff dedicate to the organization to determine the correct allocation for payroll.

View Audit 36851

Finding 34537 (2022-004)

Material Weakness 2022

Vista Homes Housing Corporation

NY

HUD Housing Programs Special Tests & Provisions Cash Management

Reporting views of responsible officials and planned corrective actions Management will open a new residual account for this HUD entity and will put controls in place to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.

View Audit 36851

Finding 34536 (2022-003)

Material Weakness 2022

Vista Homes Housing Corporation

NY

Reporting Internal Control / Segregation of Duties Material Weakness

Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure financial reporting is complete, accurate, and timely.

View Audit 36851

Finding 34535 (2022-002)

Material Weakness 2022

Vista Homes Housing Corporation

NY

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Reporting views of responsible officials and planned corrective actions Management has put in place controls and procedures to ensure that funds are not over-disbursed in the future. Management will return the funds to the HUD entity.

View Audit 36851 Questioned Costs: $1

Finding 34534 (2022-001)

Material Weakness 2022

Vista Homes Housing Corporation

NY

HUD Housing Programs Special Tests & Provisions Cash Management

Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Moving forward management will put in place controls to ensure that the calculation is done a...

Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Moving forward management will put in place controls to ensure that the calculation is done at the end of the fiscal year.

View Audit 36851

Finding 34533 (2022-009)

Significant Deficiency 2022

Vista Homes Housing Corporation

NY

HUD Housing Programs Reporting Significant Deficiency

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a tim...

Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a timely manner.

View Audit 36851

Finding 34532 (2022-008)

Significant Deficiency 2022

Vista Homes Housing Corporation

NY

HUD Housing Programs Eligibility Reporting

Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.

View Audit 36851

Finding 34531 (2022-007)

Material Weakness 2022

Vista Homes Housing Corporation

NY

Eligibility HUD Housing Programs Material Weakness

Reporting views of responsible officials and planned corrective actions Management will put controls and procedures in place that ensure all tenant files are maintained in accordance with the HUD Handbook.

View Audit 36851

Finding 34530 (2022-006)

Material Weakness 2022

Vista Homes Housing Corporation

NY

Allowable Costs / Cost Principles HUD Housing Programs Material Weakness

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is no...

Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is not only properly entered, but properly classified as well.

View Audit 36851

Finding 34529 (2022-002)

Significant Deficiency 2022

Community Housing, Inc.

OR

Eligibility HUD Housing Programs

Statement of Condition: In connection with our lease file review, we noted that: 1. One out of three tenants? recertification was not performed timely; and 2. One out of three tenants? income verification was not performed timely with the use of the HUD Enterprise Income Verification ("EIV") timel...

Statement of Condition: In connection with our lease file review, we noted that: 1. One out of three tenants? recertification was not performed timely; and 2. One out of three tenants? income verification was not performed timely with the use of the HUD Enterprise Income Verification ("EIV") timeliness. Corrective Action: Due to either tenant non-compliance or challenges with scheduling meetings with tenants or obtaining verifications, some recertifications were completed late. REACH has policies in place to complete recertifications timely and will be providing ongoing training and guidance to staff to make sure the policies are being followed.

View Audit 36267

Finding 34528 (2022-003)

Significant Deficiency 2022

Community Housing, Inc.

OR

HUD Housing Programs Special Tests & Provisions

Statement of Condition: As of December 31, 2022 management has not fully funded the tenant security deposits cash account. The tenant security deposits cash account was underfunded by $1,142. Corrective Action: The difference of $1,142 primarily relates to what is showing as delinquent security ...

Statement of Condition: As of December 31, 2022 management has not fully funded the tenant security deposits cash account. The tenant security deposits cash account was underfunded by $1,142. Corrective Action: The difference of $1,142 primarily relates to what is showing as delinquent security deposits. Upon further review, Fiscal discovered that $402 of one tenant?s and $269 of another tenant?s security deposits were duplicated. The community manager will do a ledger adjustment for these instances. A third tenant?s deposit was never collected in 2019 and $323 of this deposit is to be reversed. Only $353 is truly outstanding. Fiscal asked the Maples I community manager to attempt to collect $303 SD ($353 less $50 paid) in 2023. Going forward, security deposits receivable will be reviewed monthly. Fiscal will work with property management department to notify them if a security deposit is outstanding after a tenant has moved in.

View Audit 36267

Finding 34527 (2022-001)

Significant Deficiency 2022

Community Housing, Inc.

OR

Eligibility HUD Housing Programs

Statement of Condition: In connection with our lease file review, we noted that: 1. One out of three tenants? recertification was not performed timely; and 2. One out of three tenants? income verification was not performed timely with the use of the HUD Enterprise Income Verification ("EIV") timel...

Statement of Condition: In connection with our lease file review, we noted that: 1. One out of three tenants? recertification was not performed timely; and 2. One out of three tenants? income verification was not performed timely with the use of the HUD Enterprise Income Verification ("EIV") timeliness. Corrective Action: Due to either tenant non-compliance or challenges with scheduling meetings with tenants or obtaining verifications, some recertifications were completed late. REACH has policies in place to complete recertifications timely and will be providing ongoing training and guidance to staff to make sure the policies are being followed.

View Audit 36267

Corrective Action Plans

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