FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
56,054
In database
Filtered Results
53,069
Matching current filters
Showing Page
1778 of 2123
25 per page

Filters

Clear
Finding 46603 (2022-001)
Significant Deficiency 2022
Kane County Regional Office of Education No. 31
IL
Allowable Costs / Cost Principles
Corrective Action Plan: FINDING NO. 2022-001 - Inadequate Controls over Grant Related Payroll Disbursements Condition: During control testing over payroll expenditures related to the Elementary and Secondary Emergency Relief (ESSER) III grant, it was noted that one of the employees charged to the gr...
Corrective Action Plan: FINDING NO. 2022-001 - Inadequate Controls over Grant Related Payroll Disbursements Condition: During control testing over payroll expenditures related to the Elementary and Secondary Emergency Relief (ESSER) III grant, it was noted that one of the employees charged to the grant was supposed to be paid by Kane County, on behalf of the Regional Office of Education, beginning with pay periods subsequent to November 30. Instead, a total of five pay periods continued to be charged to ESSER III after November 30 instead of the County. Each of these pay periods were requested for reimbursement with ESSER III funding. Regional Office of Education management did start properly recording the employee as a County expenditure beginning with the first payroll run in March 2022. Plan: When posting payroll in the Regional Office accounting system, net pay amounts for Kane County payroll and Regional Office payroll will be verified and any discrepancies will be discovered and corrected at that time. In addition, grant expenditure reports will be reviewed by the grant writer and finance director on a quarterly basis to ensure payroll costs posted to the grant are accurate. Anticipated Date of Completion: September 2022 Contact Person: Julie Hadjiev
View Audit 41672
Finding 46602 (2022-001)
Material Weakness 2022
Cleveland Municipal School District
OH
Subrecipient Monitoring Material Weakness Equipment & Real Property Management
Finding Number: 2022-001 Planned Corrective Action: The District acknowledges it did not obtain certified payroll information from Panzica Construction until December 2022 which was after the Auditor rai...
Finding Number: 2022-001 Planned Corrective Action: The District acknowledges it did not obtain certified payroll information from Panzica Construction until December 2022 which was after the Auditor raised the issue with the District. The District will work to ensure compliance with grant terms, in this instance, by assigning compliance responsibility to the Cost Center Manager who negotiates, monitors, and receives invoices, and authorizes payments. Standard prevailing wage contract language will be developed in consultation with General Counsel?s Office with the language inserted into future contracts, as appropriate. Anticipated Completion Date: 06/30/23 Responsible Contact Person: Nathan J. Mortimer, Interim CFO
View Audit 41710
Finding 46601 (2022-002)
Significant Deficiency 2022
Winslow Gardens
RI
Questioned Costs Internal Control / Segregation of Duties HUD Housing Programs
Finding 2022-002: The Organization made an unauthorized distribution of project funds, which is a violation of the Organization?s agreement with HUD. Program: Operating Assistance for Troubled Multifamily Housing Projects - 14.164 Description of Finding: During 2022, the Organization made operatin...
Finding 2022-002: The Organization made an unauthorized distribution of project funds, which is a violation of the Organization?s agreement with HUD. Program: Operating Assistance for Troubled Multifamily Housing Projects - 14.164 Description of Finding: During 2022, the Organization made operating advances of $9,208 for expenses belonging to organizations related by common control. These advances were in excess of amounts available from surplus cash as determined by HUD regulations and represent a control deficiency as the matter was not identified timely. Statement of Concurrence or Non-Concurrence: Management concurs with this finding. Corrective Action: At December 31, 2022, the Organization has surplus cash of $466,053 which will not be expended and covers the unapproved distributions. The Organization will also carefully monitor intercompany transactions on an ongoing basis to ensure that no funds are advanced to other entities. Name of Contact Person: Joseph Durand Projected Completion Date: March 31, 2023
View Audit 41659 Questioned Costs: $1
Finding 46600 (2022-001)
Significant Deficiency 2022
Winslow Gardens
RI
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Finding 2022-001: The Organization did not properly implement check disbursement and moveout procedures, which resulted in a violation of the HUD 30-day security deposit refund requirement. Program: Operating Assistance for Troubled Multifamily Housing Projects - 14.164 Description of Finding: Two...
Finding 2022-001: The Organization did not properly implement check disbursement and moveout procedures, which resulted in a violation of the HUD 30-day security deposit refund requirement. Program: Operating Assistance for Troubled Multifamily Housing Projects - 14.164 Description of Finding: Two out of eight security deposits tested were not returned to the tenant within the 30-day HUD requirement. Statement of Concurrence or Non-Currence: Management concurs with this finding. Corrective Action: As the two security deposits were returned to the tenants during 2022, the Organization will follow proper procedures on an ongoing basis regarding refunding security deposits timely. Name of Contact Person: Joseph Durand Projected Completion Date: March 31, 2023
View Audit 41659
Finding 46599 (2022-008)
Significant Deficiency 2022
Clarkson College
NE
Procurement, Suspension & Debarment
Higher Education Emergency Relief Funding (HEERF) ? Assistance Listing No. 84.425 Recommendation: We recommend that the College review its procurement policy to ensure a process is in place to follow its policy. Documentation should be retained to support that the policy was followed. Explanation of...
Higher Education Emergency Relief Funding (HEERF) ? Assistance Listing No. 84.425 Recommendation: We recommend that the College review its procurement policy to ensure a process is in place to follow its policy. Documentation should be retained to support that the policy was followed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College agrees with the finding. Going forward, immediately, there will be proper documentation archived for current and future procurement projects. Name(s) of the contact person(s) responsible for corrective action: Robyn Hansen Planned completion date for corrective action plan: February 2023
View Audit 40942
Finding 46597 (2022-007)
Significant Deficiency 2022
Clarkson College
NE
Procurement, Suspension & Debarment
Higher Education Emergency Relief Funding (HEERF) ? Assistance Listing No. 84.425 Recommendation: We recommend the College establish a system to track due dates of reports to ensure timely submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Ac...
Higher Education Emergency Relief Funding (HEERF) ? Assistance Listing No. 84.425 Recommendation: We recommend the College establish a system to track due dates of reports to ensure timely submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College agrees with the finding. Going forward, immediately, there are policies in place to the deficiency: two dedicated and trained staff will monitor all aspects of the HEERF Quarterly and Annual Reporting. Name(s) of the contact person(s) responsible for corrective action: Robyn Hansen Planned completion date for corrective action plan: February 2023
View Audit 40942
Finding 46596 (2022-006)
Significant Deficiency 2022
Clarkson College
NE
Questioned Costs Reporting Student Financial Aid
Higher Education Emergency Relief Funding (HEERF) ? Assistance Listing No. 84.425 Recommendation: We recommend the colleges reevaluate their procedures surrounding allowable costs and costs being charged to the grant to ensure all are allowable costs. Explanation of disagreement with audit finding: ...
Higher Education Emergency Relief Funding (HEERF) ? Assistance Listing No. 84.425 Recommendation: We recommend the colleges reevaluate their procedures surrounding allowable costs and costs being charged to the grant to ensure all are allowable costs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Clarkson College has reevaluated their procedures surrounding allowable costs and costs being charged to the grant to ensure all are allowable costs. The employee responsible for this finding is no longer associated with the college.
View Audit 40942 Questioned Costs: $1
Finding 46556 (2022-001)
Significant Deficiency 2022
Decorah Community School District
IA
Internal Control / Segregation of Duties
Audit period: Year ended June 30, 2022 The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Education 2022 - Assi...
Audit period: Year ended June 30, 2022 The finding from the June 30, 2022 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Education 2022 - Assistance Listing Number 84.425B ? Discretionary Grant Rethink K-12 Education Models Grant (ARP) 2022 - Assistance Listing Number 84.425C ? COVID-19 Governor?s Emergency Education Relief Fund (GEER) 2022 - Assistance Listing Number 84.425D ? COVID-19 Elementary and Secondary School Emergency Relief Fund (ESSER Fund) 2022 - Assistance Listing Number 84.425U ? American Rescue Plan ? Elementary and Secondary School Emergency Relief (ARP ESSER III) Significant Deficiency: See Finding 2022-001 Recommendation: The District should review the operating procedures of the District offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff. While we do recognize that the District is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Board be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will implement additional procedures where possible.
View Audit 50648
Finding 46555 (2022-001)
Material Weakness 2022
Booth Residence Inc., A Georgia Corporation
GA
HUD Housing Programs Reporting Special Tests & Provisions
CORRECTIVE ACTION PLAN Project Legal Name: The Salvation Army William Booth Towers Atlanta, GA (? Project of Booth Residence, Inc., a Georgia Corporation) HUD Project No.: 061-11293 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Action Plan prepared by: Name:...
CORRECTIVE ACTION PLAN Project Legal Name: The Salvation Army William Booth Towers Atlanta, GA (? Project of Booth Residence, Inc., a Georgia Corporation) HUD Project No.: 061-11293 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to ensure that required residual receipts reserve deposits and any audit adjustments based on revised numbers are made timely. b. Action(s) Taken or Planned on the Finding Management did not make the required deposit timely as the fiscal year 2021 audit was so delayed that the calculation wasn't finalized in time to make the correct deposit amount prior to the December 2021 deadline. The initially calculated amount was deposited timely. The updated amount wasn't provided until June 2022. The additional amount owed was deposited on September 27, 2022. Management is working to get the fiscal year 2022 audit done in a more timely manner. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations 1. Finding 2021-001 Cleared.
View Audit 49451
Finding 46553 (2022-001)
Material Weakness 2022
Evangeline Booth Residence, Inc., A Florida Corporation
FL
HUD Housing Programs Eligibility Reporting
CORRECTIVE ACTION PLAN Project Legal Name: Evangeline Booth Garden Apartments Ocala, FL (A Project of Evangeline Booth Residence, Inc., a Florida Corporation) HUD Project No.: 063-EE011-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Action Plan prepared b...
CORRECTIVE ACTION PLAN Project Legal Name: Evangeline Booth Garden Apartments Ocala, FL (A Project of Evangeline Booth Residence, Inc., a Florida Corporation) HUD Project No.: 063-EE011-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding Access to the Enterprise Income Verification (EIV) system [the system used to access Social Security information and Health and Human Services information] was not available due to the incorrect tax ID being identified to The Salvation Army personnel who had transitioned from another The Salvation Army HUD Project location. It took considerable efforts to get this corrected with HUD. The appropriate access to the system has now been given to the new personnel of this Ocala HUD Project. This lack of access may have impacted the early part of FY 2023. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations 1. Finding 2021-001 In Process. See finding 2022-001 2. Finding 2021-002 Cleared. 3. Finding 2021-003 Cleared.
View Audit 49450
Finding 46550 (2022-002)
Material Weakness 2022
Evangeline Booth Residence Inc., A Texas Corporation
TX
HUD Housing Programs Eligibility Reporting
CORRECTIVE ACTION PLAN Project Legal Name: Evangeline Booth Garden Apartments Pasadena, TX (? Project of Evangeline Booth Residence, Inc., A Texas Corporation) HUD Project No.: 114-EE095-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-11/11/2021 (day before sale) Corrective...
CORRECTIVE ACTION PLAN Project Legal Name: Evangeline Booth Garden Apartments Pasadena, TX (? Project of Evangeline Booth Residence, Inc., A Texas Corporation) HUD Project No.: 114-EE095-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-11/11/2021 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. b. Action(s) Taken or Planned on the Finding The property was sold subsequent to September 30, 2021 reporting period with HUD approval and all reserves were transferred to buyer, therefore we consider this matter closed. 2. Finding 2022-002 c. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation management should either review the Project budget to determine if nonessential costs can be cut to ensure that the replacement reserve is funded in accordance with the terms of the regulatory agreement or management should obtain HUD approval to waive the remaining underfunded deposits due to the balance of the reserve exceeding $1,000 per unit. d. Action(s) Taken or Planned on the Finding The property was sold November 12, 2021 with HUD approval and all tenant files were transferred to buyer, therefore we consider this matter closed. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations 1. Finding 2021-001 Unresolved. See Finding 2022-002. 2. Finding 2021-002 Unresolved. See Finding 2022-001 3. Finding 2021-003 Cleared. 4. Finding 2020-001 Unresolved. See findings 2022-002 and 2021-001. 5. Finding 2020-002 Unresolved. See findings 2022-001 and 2021-002. 6. Finding 2019-002 Unresolved. See findings 2022-001, 2021-002, and 2020-002
View Audit 49449
Finding 46549 (2022-001)
Material Weakness 2022
Evangeline Booth Residence Inc., A Texas Corporation
TX
Special Tests & Provisions HUD Housing Programs Reporting
CORRECTIVE ACTION PLAN Project Legal Name: Evangeline Booth Garden Apartments Pasadena, TX (? Project of Evangeline Booth Residence, Inc., A Texas Corporation) HUD Project No.: 114-EE095-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-11/11/2021 (day before sale) Corrective...
CORRECTIVE ACTION PLAN Project Legal Name: Evangeline Booth Garden Apartments Pasadena, TX (? Project of Evangeline Booth Residence, Inc., A Texas Corporation) HUD Project No.: 114-EE095-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-11/11/2021 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. b. Action(s) Taken or Planned on the Finding The property was sold subsequent to September 30, 2021 reporting period with HUD approval and all reserves were transferred to buyer, therefore we consider this matter closed. 2. Finding 2022-002 c. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation management should either review the Project budget to determine if nonessential costs can be cut to ensure that the replacement reserve is funded in accordance with the terms of the regulatory agreement or management should obtain HUD approval to waive the remaining underfunded deposits due to the balance of the reserve exceeding $1,000 per unit. d. Action(s) Taken or Planned on the Finding The property was sold November 12, 2021 with HUD approval and all tenant files were transferred to buyer, therefore we consider this matter closed. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations 1. Finding 2021-001 Unresolved. See Finding 2022-002. 2. Finding 2021-002 Unresolved. See Finding 2022-001 3. Finding 2021-003 Cleared. 4. Finding 2020-001 Unresolved. See findings 2022-002 and 2021-001. 5. Finding 2020-002 Unresolved. See findings 2022-001 and 2021-002. 6. Finding 2019-002 Unresolved. See findings 2022-001, 2021-002, and 2020-002
View Audit 49449
Finding 46547 (2022-001)
Material Weakness 2022
Evangeline Booth Friendship House Residence Inc., A Texas Corporation
TX
Questioned Costs Special Tests & Provisions Cash Management
1 CORRECTIVE ACTION PLAN Project Legal Name: Evangeline Booth Friendship House Fort Worth, TX (A Project of Evangeline Booth Friendship House Residence, Inc., a Texas Corporation) HUD Project No.: 113-EE041 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Actio...
1 CORRECTIVE ACTION PLAN Project Legal Name: Evangeline Booth Friendship House Fort Worth, TX (A Project of Evangeline Booth Friendship House Residence, Inc., a Texas Corporation) HUD Project No.: 113-EE041 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-9/30/2022 Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. The $6,500 will be repaid to the property. b. Action(s) Taken or Planned on the Finding As of January 10, 2023, the check request for the reimbursement to Evangeline Booth Friendship House has been approved. Reimbursement is anticipated in the near future. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations Finding 2021-001 Cleared.
View Audit 49448 Questioned Costs: $1
Finding 46544 (2022-002)
Significant Deficiency 2022
Catherine Booth Residence Inc., A Texas Corporation
TX
HUD Housing Programs Special Tests & Provisions Reporting
CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Garden Apartments Waco, TX (? Project of Catherine Booth Residence, Inc., A Texas Corporation) HUD Project No.: 113-EE005-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-1/12/2022 (day before sale) Corrective Action...
CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Garden Apartments Waco, TX (? Project of Catherine Booth Residence, Inc., A Texas Corporation) HUD Project No.: 113-EE005-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-1/12/2022 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 2. Finding 2022-002 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation management should establish procedures and monitor compliance with those procedures to insure that tenant security deposits are refunded timely and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. b. Action(s) Taken or Planned on the Finding N/A. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations Finding 2021-001 Cleared. Finding 2021-002 Unresolved. See finding 2022-001
View Audit 49447
Finding 46543 (2022-001)
Material Weakness 2022
Catherine Booth Residence Inc., A Texas Corporation
TX
HUD Housing Programs Eligibility Reporting
CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Garden Apartments Waco, TX (? Project of Catherine Booth Residence, Inc., A Texas Corporation) HUD Project No.: 113-EE005-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-1/12/2022 (day before sale) Corrective Action...
CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Garden Apartments Waco, TX (? Project of Catherine Booth Residence, Inc., A Texas Corporation) HUD Project No.: 113-EE005-NP-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-1/12/2022 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation that management should establish procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and that tenant lease files are properly maintained. b. Action(s) Taken or Planned on the Finding N/A. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations Finding 2021-001 Cleared. Finding 2021-002 Unresolved. See finding 2022-001
View Audit 49447
Finding 46540 (2022-002)
Material Weakness 2022
Booth Residence San Antonio, Inc., A Texas Corporation
TX
HUD Housing Programs Eligibility Reporting
CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Garden Apartments San Antonio, TX (? Project of Booth Residence San Antonio, Inc., a Texas Corporation) HUD Project No.: 115-EE072 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-1/11/2022 (day before sale) Corrective Acti...
CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Garden Apartments San Antonio, TX (? Project of Booth Residence San Antonio, Inc., a Texas Corporation) HUD Project No.: 115-EE072 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-1/11/2022 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 2. Finding 2022-002 c. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation that management should establish procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and that tenant lease files are properly maintained. d. Action(s) Taken or Planned on the Finding Management agrees with the finding The property was sold subsequent to year end and the current management agent did not provide the requested documents. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations 1. Finding 2021-001 Unresolved. See finding 2022-002 2. 2021-002 Cleared. 3. 2021-003 Cleared.
View Audit 49099
Finding 46539 (2022-001)
Material Weakness 2022
Booth Residence San Antonio, Inc., A Texas Corporation
TX
Questioned Costs HUD Housing Programs Special Tests & Provisions
CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Garden Apartments San Antonio, TX (? Project of Booth Residence San Antonio, Inc., a Texas Corporation) HUD Project No.: 115-EE072 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-1/11/2022 (day before sale) Corrective Acti...
CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Garden Apartments San Antonio, TX (? Project of Booth Residence San Antonio, Inc., a Texas Corporation) HUD Project No.: 115-EE072 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-1/11/2022 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. Management agrees with the recommendation to ask HUD whether a payment should be sent to HUD or the new owner of the property. b. Action(s) Taken or Planned on the Finding The property was sold subsequent to year end and the reserve was transferred to the buyer. Management has reached out to HUD to ask where the payment should be made, as the auditee no longer has access to the reserve. 1. Finding 2021-001 Unresolved. See finding 2022-002 2. 2021-002 Cleared. 3. 2021-003 Cleared.
View Audit 49099 Questioned Costs: $1
Finding 46536 (2022-002)
Material Weakness 2022
Catherine Booth Gardens of Tyler, Texas, Inc., A Texas Corporation
TX
HUD Housing Programs Eligibility Reporting
CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Gardens of Tyler (A Project of Catherine Booth Gardens of Tyler, Texas, Inc., A Texas Corporation) HUD Project No.: 113-EE064 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-11/3/2021 (day before sale) Corrective Action Pl...
CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Gardens of Tyler (A Project of Catherine Booth Gardens of Tyler, Texas, Inc., A Texas Corporation) HUD Project No.: 113-EE064 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-11/3/2021 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 2. Finding 2022-002 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding and auditor?s recommendation to implement procedures to ensure that the determination of tenant eligibility and the maintenance of lease files are in accordance with guidelines specified by HUD, even during transition of management and/or ownership. b. Action(s) Taken or Planned on the Finding The property was sold November 4, 2021, therefore management plans to contact HUD to determine the appropriate handling of this situation. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations 1. Finding 2021-001 Unresolved ? see finding 2022-002.
View Audit 49061
Finding 46535 (2022-001)
Material Weakness 2022
Catherine Booth Gardens of Tyler, Texas, Inc., A Texas Corporation
TX
HUD Housing Programs Eligibility Reporting
CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Gardens of Tyler (A Project of Catherine Booth Gardens of Tyler, Texas, Inc., A Texas Corporation) HUD Project No.: 113-EE064 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-11/3/2021 (day before sale) Corrective Action Pl...
CORRECTIVE ACTION PLAN Project Legal Name: Catherine Booth Gardens of Tyler (A Project of Catherine Booth Gardens of Tyler, Texas, Inc., A Texas Corporation) HUD Project No.: 113-EE064 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2021-11/3/2021 (day before sale) Corrective Action Plan prepared by: Name: Sriparna Mitra Position: HUD Specialist, THQ (Legal) Telephone Number: 404-728-6700 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2022-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation management should establish procedures to create and maintain a wait list for applicants in accordance with HUD guidelines even during transition of management and/or ownership. b. Action(s) Taken or Planned on the Finding The property was sold November 4, 2021, therefore management plans to contact HUD to determine the appropriate handling of this situation. 2. Finding 2022-002 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding and auditor?s recommendation to implement procedures to ensure that the determination of tenant eligibility and the maintenance of lease files are in accordance with guidelines specified by HUD, even during transition of management and/or ownership. b. Action(s) Taken or Planned on the Finding The property was sold November 4, 2021, therefore management plans to contact HUD to determine the appropriate handling of this situation. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations 1. Finding 2021-001 Unresolved ? see finding 2022-002. 2. Finding 2021-001 Cleared.
View Audit 49061
Finding 46530 (2022-001)
Material Weakness 2022
Parkston School District No. 33-3
SD
Internal Control / Segregation of Duties Material Weakness Reporting
Parkston School District Business Manager, Craig Bruening, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff members employed in the district's business office. Staffing the office at an efficient and financially f...
Parkston School District Business Manager, Craig Bruening, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff members employed in the district's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for the internal controls. Parkston School District adopted an Internal Controls and Procedures policy in January 2019 that we are following. We are aware of the weakness in internal controls and will adhere to policies and procedures we have in place while providing compensating controls to reduce the risk. This will be an ongoing process.
View Audit 45465
Finding 46528 (2022-008)
Significant Deficiency 2022
Dallas County
IA
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
A policy and procedures will be established to ensure the Project and Expenditure Report is submitted prior to the reporting deadline. Estimated Date of Completion April 30, 2023
A policy and procedures will be established to ensure the Project and Expenditure Report is submitted prior to the reporting deadline. Estimated Date of Completion April 30, 2023
View Audit 42577
607 Concord Avenue Hdfc
NY
HUD Housing Programs
Finding Number 2022-001: The required monthly deposits to the replacement reserve were not made on a timely basis for two months and the amount was not deposited for another two months. ...
Finding Number 2022-001: The required monthly deposits to the replacement reserve were not made on a timely basis for two months and the amount was not deposited for another two months. 607 Concord Avenue HDFC's Response: Management concurs with the finding. Monthly deposit is being made to the replacement reserve account. Name of Responsible Person: Steve Kadin Name of contact: Steve Kadin, Executive Vice President of Finance Anticipated Date of Completion: 5/1/2023
View Audit 41194
Finding 46526 (2022-001)
Significant Deficiency 2022
Accompany Capital, Inc.
NY
Matching / Level of Effort / Earmarking
Finding: 2022-001 ? Reporting Program: AL # 21.024 ? Community Development Financial Institutions Rapid Response Program (CDFI RRP) Sponsor Award Number: 21RRP057316 Sponsor Agency: U.S. Department of Treasury Corrective Action Plan: To address the internal control issue noted, the Director of...
Finding: 2022-001 ? Reporting Program: AL # 21.024 ? Community Development Financial Institutions Rapid Response Program (CDFI RRP) Sponsor Award Number: 21RRP057316 Sponsor Agency: U.S. Department of Treasury Corrective Action Plan: To address the internal control issue noted, the Director of Finance & Administration and financial consultants will create reports from the loan servicing systems and general ledger and reconcile to the amounts reported on the Annual Performance Reports. The reconciliation and underlying reports will be provided to the Executive Director to review and approve prior to submitting the Annual Performance Reports.
View Audit 46656
Finding 46525 (2022-002)
Material Weakness 2022
Housing Authority of the City of Hoboken
NJ
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
View of Responsible Officials and Corrective Actions: The following steps have been and are being taken regarding tenant certifications: 1. After contracting a third-party entity to review 10% of our files in Oct 2022, findings of said review led to the recommendation to retrain staff. 2. All Manage...
View of Responsible Officials and Corrective Actions: The following steps have been and are being taken regarding tenant certifications: 1. After contracting a third-party entity to review 10% of our files in Oct 2022, findings of said review led to the recommendation to retrain staff. 2. All Managers and assistant Managers received HCV & PH Rent Calculation Training In June 2023. 3. We are also currently working with our TA from HUD, Ms. Valerie Jackson. Ms. Jackson has identified, and is about to roll out training for our staff, to uniform and streamline our tenant files.
View Audit 44959
Finding 46524 (2022-001)
Material Weakness 2022
Housing Authority of the City of Hoboken
NJ
Eligibility HUD Housing Programs Material Weakness
View of Responsible Officials and Corrective Actions: The following steps have been and are being taken regarding tenant certifications: 1. After contracting a third-party entity to review 10% of our files in Oct 2022, findings of said review led to the recommendation to retrain staff. 2. All Manage...
View of Responsible Officials and Corrective Actions: The following steps have been and are being taken regarding tenant certifications: 1. After contracting a third-party entity to review 10% of our files in Oct 2022, findings of said review led to the recommendation to retrain staff. 2. All Managers and assistant Managers received HCV & PH Rent Calculation Training In June 2023. 3. We are also currently working with our TA from HUD, Ms. Valerie Jackson. Ms. Jackson has identified, and is about to roll out training for our staff, to uniform and streamline our tenant files.
View Audit 44959
« 1 1776 1777 1779 1780 2123 »