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Corrective Action Plans

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Finding 30965 (2022-005)
Significant Deficiency 2022
Las Cumbres Observatory Global Telescope Network, Inc.
CA
Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties
Finding 2022-005: Review and Reconciliation of Award Tracking Schedules Name of contact person: Ceci Fort, Finance Manager Corrective Action: Train accounting coordinator to review and reconcile grant workbooks to the general ledger monthly before charging federal awards to catch manual entry a...
Finding 2022-005: Review and Reconciliation of Award Tracking Schedules Name of contact person: Ceci Fort, Finance Manager Corrective Action: Train accounting coordinator to review and reconcile grant workbooks to the general ledger monthly before charging federal awards to catch manual entry and formula errors. Completion Date: Immediately, 2023 will be corrected
View Audit 34631
Finding 30963 (2022-001)
Significant Deficiency 2022
Valley Grande Institute for Academic Studies
TX
Reporting
Valley Grande Institute (VGI) has developed a strong internal control team that provide scheduled analyses to the President and administration. The data analyses consist of internal control over financial statements and reporting. The IC staff is responsible for analyzing ratios, dates, metrics, pro...
Valley Grande Institute (VGI) has developed a strong internal control team that provide scheduled analyses to the President and administration. The data analyses consist of internal control over financial statements and reporting. The IC staff is responsible for analyzing ratios, dates, metrics, proper application of accounting principles and recording of accruals due to and from students and federal agencies.
View Audit 33522
Finding 30962 (2022-002)
Material Weakness 2022
Georgia Association for Primary Healthcare
SC
Questioned Costs Cash Management Internal Control / Segregation of Duties
The Organization has hired a new executive director and chief financial officer; the management team has implemented new accounting and financial policies within the accounting department to oversee and maintain federal expenditures are incompliance with grant agreements.
The Organization has hired a new executive director and chief financial officer; the management team has implemented new accounting and financial policies within the accounting department to oversee and maintain federal expenditures are incompliance with grant agreements.
View Audit 33518 Questioned Costs: $1
Finding 30961 (2022-001)
Material Weakness 2022
Georgia Association for Primary Healthcare
SC
Cash Management
The Organization has hired a new executive director and chief financial officer; the management team has implemented new accounting and financial policies within the accounting department to oversee and maintain federal expenditures are incompliance with grant agreements.
The Organization has hired a new executive director and chief financial officer; the management team has implemented new accounting and financial policies within the accounting department to oversee and maintain federal expenditures are incompliance with grant agreements.
View Audit 33518
Dona Petra Santiago Apartments Housing Development Fund Corporation
NY
HUD Housing Programs
September 26, 2023 Management's Planned Corrective Action Plan For the Year Ended December 31, 2022 Names of contact person(s) responsible for corrective action: Georgina Acevedo, Chair and Kevin McAllister, Treasurer Federal Award Finding and Questioned Costs Finding Number: 2022-001 ? Supporti...
September 26, 2023 Management's Planned Corrective Action Plan For the Year Ended December 31, 2022 Names of contact person(s) responsible for corrective action: Georgina Acevedo, Chair and Kevin McAllister, Treasurer Federal Award Finding and Questioned Costs Finding Number: 2022-001 ? Supportive Housing for the Elderly (Section 202) ? CFDA # 14.157 Planned Corrective Action: The Board of Directors acknowledges the required deposits to the replacement reserve account were not made. The Project is applying for a rent increase and deposits will be made as soon as the cash position is available to make the required deposits. Anticipated Completion Date: Upon approval of the rent increase.
View Audit 33517
Finding 30954 (2022-002)
Material Weakness 2022
Park City Communities, INC
CT
HUD Housing Programs Special Tests & Provisions
2022-002 - Special Tests: Public and Indian Housing (CFDA #14.850) and Section 8 Housing Voucher Cluster (FALN #14.871) Criteria In accordance with a Notice of Default dated August 19, 2021 from HUD, HUD has made ten findings that support the determination that (1) the Public Housing Program is in ...
2022-002 - Special Tests: Public and Indian Housing (CFDA #14.850) and Section 8 Housing Voucher Cluster (FALN #14.871) Criteria In accordance with a Notice of Default dated August 19, 2021 from HUD, HUD has made ten findings that support the determination that (1) the Public Housing Program is in substantial default for breaching the terms of the Public Housing Recovery Agreement, and (2) the Housing Choice Voucher program is in default for breaching the terms of the Consolidated Annual Contributions Contract entered into with HUD. Condition Park City was not in compliance with these Agreements. Questioned Costs Not determinable. Context Park City was not in compliance with agreements with HUD. Effect The effects are not known at this time. Cause The cause is unknown. Recommendation We recommend that Park City remediate the findings noted to comply with the agreements as mandated. Park City's Response The Authority is responding to HUD's recommendations. At -this time, the Authority has completed nine of the ten findings. Contact: Jillian Baldwin Email & Phone Number : jbaldwin@oarkcitycommunities.org (203) 337-8900
View Audit 31275
Finding 30953 (2022-001)
Material Weakness 2022
Park City Communities, INC
CT
HUD Housing Programs Eligibility
2022-001 - Eligibility: Section 8 Housing Voucher Cluster (FALN #14.871) Criteria HUD regulations of Annual Income (24 CFR ? 5.609), Eligible Family Status (24 CFR ? 5.403), Citizenship and Eligible Immigrant Status (24 CFR ? 5.506) and Disclosure of Social Security Numbers (24 CFR ? 5.216) require...
2022-001 - Eligibility: Section 8 Housing Voucher Cluster (FALN #14.871) Criteria HUD regulations of Annual Income (24 CFR ? 5.609), Eligible Family Status (24 CFR ? 5.403), Citizenship and Eligible Immigrant Status (24 CFR ? 5.506) and Disclosure of Social Security Numbers (24 CFR ? 5.216) require the collection and retention of certain tenant information to document the eligibility determination for each recipient. Condition The results of our testing indicated that certain items were unable to be located in the file, as follows: ? In one instance, income verification support did not agree to HUD Form 50058. ? In one instance, social security verification was missing from the tenant file. Questioned Costs Not determinable. Context We selected a sample of 60 files for review. Our sample was a statistically valid sample. Effect The tenant file documentation was incomplete. Cause The cause is unknown. Recommendation We recommend that Park City improve its internal processes to ensure tenant files contain the required documentation. Park City's Response Park City Communities ("PCC") has contracted with an outside firm to manage, staff and run the Housing Choice Voucher program. They have implemented a quality control system to review every file. This quality control process will make sure core documents are retained and timely submission of Form 50058's are completed. Contact: Jillian Baldwin Email & Phone Number : jbaldwin@oarkcitycommunities.org (203) 337-8900
View Audit 31275
Hazel Crest School District 152.5
IL
Procurement, Suspension & Debarment
Condition: The District purchased a larger quantity of items than was specified in the itemized budget. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Per...
Condition: The District purchased a larger quantity of items than was specified in the itemized budget. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Dr. Kenneth Spells, Superintendent. Management Response: Management will work together with staff to ensure that grant budgets are periodically reviewed and amended as necessary.
View Audit 27177
Hazel Crest School District 152.5
IL
Reporting Subrecipient Monitoring
Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/...
Condition: The District did not comply with the requirements of filing quarterly and final reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Dr. Kenneth Spells, Superintendent. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.
View Audit 27177
Finding 30923 (2022-010)
Material Weakness 2022
Northern New Mexico College
NM
Equipment & Real Property Management § 200.303 § 200.313
Auditors? Recommendation - We recommend the College enhance the design of its control activities and policies and procedures should be developed to ensure physical inventories are taken at least once every two years and that they create a tool to assist in tracking and maintaining equipment purchase...
Auditors? Recommendation - We recommend the College enhance the design of its control activities and policies and procedures should be developed to ensure physical inventories are taken at least once every two years and that they create a tool to assist in tracking and maintaining equipment purchased with federal funds. Views of Responsible Officials and Planned Corrective Action - The College does maintain a listing of inventory purchased with federal funds; however, the inventory was not sufficiently and accurately maintained due to staff turnover. The College is reviewing current policies and will modify those as needed. The College plans to conduct a physical inventory of all capital assets and those assets procured with federal sources. Responsible Official - Denise Montoya, Vice President for Finance & Administration, Theresa Storey, Chief Financial Officer, Scott Stokes, Chief Information Officer, and Josephine Velasquez, Procurement Timeline and Estimated Completion Date - June 30, 2024
View Audit 30350
Finding 30922 (2022-013)
Significant Deficiency 2022
Northern New Mexico College
NM
Allowable Costs / Cost Principles § 200.303 § 200.430
Auditors? Recommendation - We recommend the College enhance the design of its control activities and develop procedures to ensure that employee documentation is retained and updated within the employee file and the payroll system.Views of Responsible Officials and Planned Corrective Action - The Col...
Auditors? Recommendation - We recommend the College enhance the design of its control activities and develop procedures to ensure that employee documentation is retained and updated within the employee file and the payroll system.Views of Responsible Officials and Planned Corrective Action - The College agrees with the finding and will instruct supervisors and payroll officials to receive and document all authorizations before payroll is run. Accordingly, Human Resources staff will review each contract with the rate of pay in the payroll system to ensure validation. Responsible Official - Denise Montoya, Vice President for Finance & Administration, Theresa Storey, Chief Financial Officer, and Ken Lucero, Director of Human Resources Timeline and Estimated Completion Date - June 30, 2023
View Audit 30350
Finding 30921 (2022-012)
Material Weakness 2022
Northern New Mexico College
NM
Allowable Costs / Cost Principles § 200.303 § 200.430
Auditors? Recommendation - We recommend the College follow their policies and procedures related to time and effort certifications. Views of Responsible Officials and Planned Corrective Action - The College agrees and states that due to staff turnover and limited staff resources time and effort cert...
Auditors? Recommendation - We recommend the College follow their policies and procedures related to time and effort certifications. Views of Responsible Officials and Planned Corrective Action - The College agrees and states that due to staff turnover and limited staff resources time and effort certifications were partially completed, or not maintained in the Business Office central file. The College will review its central file for time and effort certifications for all required positions and correct accordingly. The College will note that federal and non-federal award expenditure reconciliations are performed monthly and as required, and this process is another control for payment validation. Responsible Official - Denise Montoya, Vice President for Finance & Administration, Theresa Storey, Chief Financial Officer, TBD, Grant Manager, and Stephanie Lovato, Accountant Timeline and Estimated Completion Date - June 30, 2023
View Audit 30350
Finding 30920 (2022-011)
Significant Deficiency 2022
Northern New Mexico College
NM
Procurement, Suspension & Debarment § 200.303 § 200.320
Auditors? Recommendation - We recommend the College update its procurement policy to comply with all relevant state and local procurement requirements and review for revisions regularly. Views of Responsible Officials and Planned Corrective Action - The College agrees and will be modifying its procu...
Auditors? Recommendation - We recommend the College update its procurement policy to comply with all relevant state and local procurement requirements and review for revisions regularly. Views of Responsible Officials and Planned Corrective Action - The College agrees and will be modifying its procurement policy to address federal requirements. Responsible Official - Denise Montoya, Vice President for Finance & Administration, Theresa Storey, Chief Financial Officer and Josephine Velasquez, Chief Procurement Officer Procurement Officer Timeline and Estimated Completion Date - June 30, 2023
View Audit 30350
Finding 30893 (2022-002)
Material Weakness 2022
Caring People Alliance
PA
Reporting
Finding No. 2022-002 Internal Control over Preparation of Schedule of Expenditures of Federal Awards (?SEFA?) - Material Weakness in Internal Control over Compliance Management stated that after implementing corrections for the finding 2022-001 (see above), this issue will be resolved by the Chief O...
Finding No. 2022-002 Internal Control over Preparation of Schedule of Expenditures of Federal Awards (?SEFA?) - Material Weakness in Internal Control over Compliance Management stated that after implementing corrections for the finding 2022-001 (see above), this issue will be resolved by the Chief Operating Officer and Sr. Director of Finance, who oversee the preparation of the SEFA. New robust and modern solution, Oracle NetSuite went live on March 1, 2022 and enables the Organization to produce the SEFA in a timely and accurate manner. Information for the SEFA is tracked and reconciled to the accounting system on a monthly basis. Anticipated Completion Date: July 2023 Person(s) Responsible for Corrective Action: Gerald Macdonald, Ph.D. President and CEO Caring People Alliance 123 South Broad Street, Suite # 2220 Philadelphia, PA 19109 jmacdonald@caringpeoplealliance.org (215) 545-5230 x 1011
View Audit 35639
Finding 30892 (2022-001)
Material Weakness 2022
Caring People Alliance
PA
Material Weakness Reporting Internal Control / Segregation of Duties
Finding No. 2022-001 - Account Reconciliations - Material Weakness in Internal Control Over Financial Reporting Management stated that all account reconciliations of Trial Balance for financial monthly close completed in a timely and accurate manner for every month by the 25th of the next month. Thi...
Finding No. 2022-001 - Account Reconciliations - Material Weakness in Internal Control Over Financial Reporting Management stated that all account reconciliations of Trial Balance for financial monthly close completed in a timely and accurate manner for every month by the 25th of the next month. This issue resolved by Chief Operating Officer and Sr. Director of Finance, who now oversee the monthly and year-end reconciliations. New robust and modern solution, Oracle NetSuite went live on March 1, 2022. Finance Team staff are responsible for maintaining General Ledger Accounts per assignments and job responsibilities. The new Finance Team is responsible to reconcile all Trial Balance Accounts on a monthly basis. Anticipated Completion Date: Completed Person(s) Responsible for Corrective Action: Gerald Macdonald, Ph.D. President and CEO Caring People Alliance 123 South Broad Street, Suite # 2220 Philadelphia, PA 19109 jmacdonald@caringpeoplealliance.org (215) 545-5230 x 1011
View Audit 35639
Finding 30891 (2022-001)
Significant Deficiency 2022
City of Freeport
IL
Reporting
Finding 2022 ? 001: Data Collection Form submission Condition: The 2021 data collection form and audit package were not submitted timely. Plan: The City will implement a process to track the submission time of the data collection form and audit package. Anticipated Date of Completion: During Fisc...
Finding 2022 ? 001: Data Collection Form submission Condition: The 2021 data collection form and audit package were not submitted timely. Plan: The City will implement a process to track the submission time of the data collection form and audit package. Anticipated Date of Completion: During Fiscal Year 2022 Name of Contact Person: Michelle Richter, Finance Director/Treasurer
View Audit 35636
Finding 30890 (2022-001)
Significant Deficiency 2022
Lewis County General Hospital and Residential Health Care Facility
NY
Reporting
Finding #2022-001 Response: We agree with the finding noted by the auditors. A clerical error was noted in the loss revenue calculation for actual revenue in 2022. The 2022 revenue data will be corrected in the next Period reporting. Responsible Party: Jeff Hellinger, CFO Estimated Completion: ...
Finding #2022-001 Response: We agree with the finding noted by the auditors. A clerical error was noted in the loss revenue calculation for actual revenue in 2022. The 2022 revenue data will be corrected in the next Period reporting. Responsible Party: Jeff Hellinger, CFO Estimated Completion: 12/31/23
View Audit 35635
Finding 30887 (2022-002)
Significant Deficiency 2022
The New York State Coalition Against Domestic Violence, Inc.
NY
Allowable Costs / Cost Principles
CORRECTIVE ACTION PLAN June 13, 2023 U.S Department of Health and Human Services The New York State Coalition against Domestic Violence, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting...
CORRECTIVE ACTION PLAN June 13, 2023 U.S Department of Health and Human Services The New York State Coalition against Domestic Violence, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2022. Name and address of independent public accounting firm: Wojeski & Company, 159 Wolf Road, Albany NY 12205 Audit Period: Fiscal year ended September 30, 2022 The findings from the September 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINANCIAL STATEMENT AUDIT FINDINGS Finding 2022-001--Approval of Cash Disbursements--Significant Deficiency Condition: The Coalition did not maintain documentation to support the contemporaneous approval of invoices. Recommendation: The Coalition should implement policies and procedures necessary to maintain detailed documentation of the contemporaneous approval of all invoices. That documentation should be in a static form that cannot be changed retroactively and should include information documenting who made the approval and when the approval was made. Action Taken: Although there were a number of compensating controls in place prior to the 2021 audit regarding the Executive Director?s review of detailed expenditure and bank reconciliation reports, the organization took further steps to strengthen internal controls when findings from the 2021 audit were communicated to management in January, 2023. Management immediately provided a response to these findings on January 6, 2023 and implemented revised processes and corrective actions to further strengthen controls. As of January 2023, an Expenditure Approval Form which is prepared by the Finance Director is sent to the Executive Director for review and approval for all payments prior to them being processed and posted in QuickBooks. Certain small expenses are currently paid monthly by ACH/autopay ? the Executive Director approves in writing all of the payments currently set up with this payment approach, approves in writing any new vendors to be set up on autopay and also reviews such expenditures as part of detailed expenditure and bank reconciliation reports provided to the Executive Director. FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2022-002--Allowable Costs/Cost Principles--Significant Deficiency Significant Deficiency: As discussed in Finding 2022-001 above, documentation is not maintained that provides evidence that supports the assertion that invoices were approved contemporaneously. This condition creates the opportunity for unallowed costs to be charged to the grant and not be prevented, detected, or corrected in a timely manner. The Coalition should implement policies and procedures necessary to maintain detailed documentation of the contemporaneous approval of all invoices. Action Taken: Although there were a number of compensating controls in place prior to the 2021 audit regarding the Executive Director?s review of detailed expenditure and bank reconciliation reports, the organization took further steps to strengthen internal controls when findings from the 2021 audit were communicated to management in January, 2023. Management immediately provided a response to these findings on January 6, 2023 and implemented revised processes and corrective actions to further strengthen controls. As of January 2023, an Expenditure Approval Form which is prepared by the Finance Director is sent to the Executive Director for review and approval for all payments prior to them being processed and posted in QuickBooks. Certain small expenses are currently paid monthly by ACH/autopay ? the Executive Director approves in writing all of the payments currently set up with this payment approach, approves in writing any new vendors to be set up on autopay and also reviews such expenditures as part of detailed expenditure and bank reconciliation reports provided to the Executive Director. If you have any questions regarding this plan, please call me at 518-482-5465 x208. Sincerely, Connie Neal Executive Director
View Audit 35568
Finding 30885 (2022-003)
Material Weakness 2022
City of Caneyville Kentucky
KY
This finding was the result of a misunderstanding of the source of county funding and of the actual progress of a related construction project. As the project is now complete and no further county assistance is anticipated, the issue is moot.
This finding was the result of a misunderstanding of the source of county funding and of the actual progress of a related construction project. As the project is now complete and no further county assistance is anticipated, the issue is moot.
View Audit 34417
Florida Christian Apartments, Inc.
AL
Cash Management HUD Housing Programs Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on May 20, 2022 in the amount of $90,804. Manage...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The residual receipts account deficiency was funded on May 20, 2022 in the amount of $90,804. Management will ensure that the residual receipts account is properly funded in the future. Completion Date: May 20, 2022
View Audit 34416
Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.
FL
Questioned Costs Internal Control / Segregation of Duties
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.
View Audit 33406 Questioned Costs: $1
Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.
FL
Questioned Costs Internal Control / Segregation of Duties
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.
View Audit 33406 Questioned Costs: $1
Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.
FL
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.
View Audit 33406 Questioned Costs: $1
Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.
FL
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.
View Audit 33406 Questioned Costs: $1
Okaloosa Walton Homeless Continuum of Care, Opportunity, Inc.
FL
HUD Housing Programs Reporting
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the...
Views of Responsible Official: Current management indicated that the former Executive Director of HHA, former Finance Director of HHA, and a former employee were employed by HHA, and the former Executive Director and Finance Director controlled all aspects of HHA?s management and finances during the relevant audited period. The former Executive Director?s employment with HHA was terminated on October 10, 2022. The former Finance Director?s employment with HHA was terminated on October 20, 2022. The third employee?s employment with HHA was terminated on October 11, 2022. Additionally, all but two of the Board of Directors who served during the period in which the irregularities occurred have been replaced. HHA appointed the current Executive Director, Crystal Harrison (?Executive Director?), on October 10, 2022, as Interim Executive Director and promoted her to the position of Executive Director on October 26, 2022. The current Executive Director has diligently searched for all documents and records for all purchases, expenses, and cash distributions at issue during the former Executive Director?s tenure as Executive Director. However, no such documents or records were located on site at HHA?s offices or on HHA?s computers or devices. In early April 2023, HHA?s attorney served the former Executive Director, former Finance Director, and former employee with a demand to produce the missing documents and records but each responded that they had no such documents or records in their possession. Unfortunately, because of the actions of the former Executive Director, Finance Director, and employee, HHA lacks sufficient operating funds to pursue a civil suit to recover the losses caused by these former employees. Further, HHA?s errors and omissions insurance policy only covers third-party claims. As such, HHA has directed its attorney to take all appropriate action to pursue criminal charges of grand theft/embezzlement and fraud against these former employees upon completion of the audit. HHA?s attorney has already reached out to law enforcement to begin this process. Once the formal criminal complaint is filed, law enforcement will be empowered to subpoena the missing documents and records (should said documents and records still exist) from the former employees, as well as their banking and financial records (including tax returns) to track the suspicious expenses and cash distributions at issue. The current Executive Director, with the full support of HHA?s Board, is committed to taking all action necessary to ensure compliance with the rules and procedures already in place regarding expenses and cash distributions, as well as to enact new enhanced procedures for periodic reviews of these procedures to timely detect deficiencies and ensure compliance going forward. In addition, the current Executive Director will implement a process to ensure that backup records are maintained electronically as well as in a paper form.
View Audit 33406
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