Corrective Action Plans

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4. Finding 2024-004 Section B of the grant agreement, Annual Report Submission Deadlines, requires OMB Standard Form 425 (SF 425) be filed by October 15, 2024. The form is utilized to report federal cash disbursements. The Credit Union reported provision for credit loss (PCL) expense of $2,778,000 i...
4. Finding 2024-004 Section B of the grant agreement, Annual Report Submission Deadlines, requires OMB Standard Form 425 (SF 425) be filed by October 15, 2024. The form is utilized to report federal cash disbursements. The Credit Union reported provision for credit loss (PCL) expense of $2,778,000 in the federal cash disbursements section of the form. Although PCL is an allowable use of award funds, there were no federal cash disbursements of grant funds during the current fiscal year. a. Action(s) Taken or Planned on the Finding Management is in the process of developing policies and procedures to ensure all reports are submitted and reported timely and accurately. b. Implementation Date: Estimated completion date is August 31, 2025.
3. Finding 2024-003 Section 5.1 of the grant agreement incorporates 2 CFR Part 200, which establishes uniform administrative requirements, cost principles, and audit requirements for Federal awards, Uniform Guidance (UG) Administrative Requirements. UG administrative requirements puts emphasis on wr...
3. Finding 2024-003 Section 5.1 of the grant agreement incorporates 2 CFR Part 200, which establishes uniform administrative requirements, cost principles, and audit requirements for Federal awards, Uniform Guidance (UG) Administrative Requirements. UG administrative requirements puts emphasis on written policies and procedures as central in its objective to maintain effective internal controls over federal awards. a. Action(s) Taken or Planned on the Finding Management has is in the process of developing policies and procedures to comply with the grant agreement and 2 CFR 200. b. Implementation Date: Estimated completion date is August 31, 2025.
2. Finding 2024-002 Section 1A of the grant agreement requires that the Credit Union expend its CDFI ERP Award in eligible activities including providing financial products in low-or moderate-income majority minority census tracts that are also ERP-Eligible geographies. a. Action(s) Taken or Planned...
2. Finding 2024-002 Section 1A of the grant agreement requires that the Credit Union expend its CDFI ERP Award in eligible activities including providing financial products in low-or moderate-income majority minority census tracts that are also ERP-Eligible geographies. a. Action(s) Taken or Planned on the Finding Management agrees with the finding and has established procedures to identify eligible loans deployed in the eligible ERP-Eligible geographies. These loans will be reconciled to the underlying loan servicing systems. b. Implementation Date: Procedures were developed and implemented in June 2025.
1. Finding 2024-001 Generally accepted accounting principles, under Accounting Standards Codification Topic (ASC) 842, requires that entities recognize material leases as a liability and a right-of-use asset on the balance sheet. The accounting for right-of-use assets and related liabilities under A...
1. Finding 2024-001 Generally accepted accounting principles, under Accounting Standards Codification Topic (ASC) 842, requires that entities recognize material leases as a liability and a right-of-use asset on the balance sheet. The accounting for right-of-use assets and related liabilities under ASC 842 was not accurate as of September 30, 2024. Assets and liabilities were understated by approximately $3.6 million. a. Action(s) Taken or Planned on the Finding Management agrees with the finding and has contracted with a third-party to assistance with the software the Credit Union uses to account for leases under the requirements of ASC 842. b. Implementation Date: Estimated completion date is August 31, 2025.
View of Responsible Officials and Corrective Action Plan: The corrective Action Plan will be carried out in the 2025 Fiscal Year and information will be given to the auditors when requested for the next audit. The Coalition will ensure that all information needed for the SEFA is kept and entered acc...
View of Responsible Officials and Corrective Action Plan: The corrective Action Plan will be carried out in the 2025 Fiscal Year and information will be given to the auditors when requested for the next audit. The Coalition will ensure that all information needed for the SEFA is kept and entered accurately (this process has already begun). When the fiscal year closes out, the Coalition will provide the auditors with a test SEFA to confirm that the information we are collecting throughout the year and are asserting are the correct numbers for our federal grants, is indeed the correct information. Corrective Action Plan Timeline: Completed by December 19, 2025 (Final copy of the SEFA will not be given to the auditors until requested for the Audit).Designation Of Employee Position Responsible For Meeting Deadline: Executive Director will oversee this project and work directly with NMCEH finance staff work closely with the auditors to make sure that the information saved and shared is correct.
Management acknowledges the auditor’s observation and deposit will be made.
Management acknowledges the auditor’s observation and deposit will be made.
View Audit 360895 Questioned Costs: $1
Management is currently conducting a comprehensive review of the process to ensure alignment with compliance requirements and identify areas for improvement.
Management is currently conducting a comprehensive review of the process to ensure alignment with compliance requirements and identify areas for improvement.
View Audit 360895 Questioned Costs: $1
Management is currently conducting a comprehensive review of the process to ensure alignment with compliance requirements and identify areas for improvement.
Management is currently conducting a comprehensive review of the process to ensure alignment with compliance requirements and identify areas for improvement.
View Audit 360895 Questioned Costs: $1
Finding 2024-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Program Federal Assistance Listing Numbers: 14.850 Noncompliance – N. Special Tests and Provisions – Selections from the Waiting List Non Compliance Material to the Fi...
Finding 2024-003 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Program Federal Assistance Listing Numbers: 14.850 Noncompliance – N. Special Tests and Provisions – Selections from the Waiting List Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions Criteria: Selections from the Waiting List. The PHA must have written policies in its Admissions and Continued Occupancy Policy for selecting applicants from the waiting list and PHA documentation must show that the PHA follows these policies when selecting applicants from the waiting list. Except for as provided in 24 CFR section 982.203(Special admission (non-waiting list)), all families admitted to the program must be selected from the waiting list. “Selection” from the waiting list generally occurs when the PHA notifies a family whose name reaches the top of the waiting list to come in to verify eligibility for admission (24CFR sections 5.410, 982.54(d), and 982.201 through 982.207). Condition: Based upon inspection of the waiting list provided to us during the time of audit, the new move-in list and discussions with management, it could not be determined with certainty that new move-ins were selected from the wait list in an order that is in accordance with the Authority’s policy. Context: Two (2) names were selected from the new move-in list and those names were to be traced to the waiting list to verify new move-ins were chosen in an order that was in accordance with the Authority’s policy. It was determined that two (2) out of two (2) new move-ins selected could not be traced with certainty back to the Authority's waiting list Known Questioned Costs: $8,691 Findings – Federal Award Program Audit (continued) Finding 2024-003 (continued) Cause: There is a material weakness in internal controls over the compliance for the special tests and provisions type of compliance related to selections from the waiting list. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Public and Indian Housing Program is in material non-compliance with the special tests and provisions type of compliance related to selections from the waiting list. Recommendation: We recommend the Authority design and implement internal control procedures related to selections from the waiting list that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the material weakness in the Public and Indian Housing Program and will implement internal control procedures related to selections from the waiting list that will ensure compliance with federal regulations. Ivy Melendez, Executive Director, will be responsible to implement this corrective action by September 30, 2025.
View Audit 360890 Questioned Costs: $1
Finding 2024-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Program Federal Assistance Listing Numbers 14.850 Noncompliance – N. Special Tests and Provisions - Recording of Declarations of Trust/Declaration of Restrictive Coven...
Finding 2024-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Program Federal Assistance Listing Numbers 14.850 Noncompliance – N. Special Tests and Provisions - Recording of Declarations of Trust/Declaration of Restrictive Covenants Against Public Housing Property Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Findings – Federal Award Program Audit (continued) Finding 2024-001 (continued) Criteria: A current Declaration of Trust ("DOT"), in a form acceptable to HUD, must be recorded against all public housing property owned by PHAs (or private entities for public housing developed under 24 CFR Part 905, Subpart F) that has been acquired, developed, maintained, or assisted with funds from the US Housing Act of 1937. A DOT is a legal instrument that grants HUD an interest in public housing property. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were properties that the Authority owns and insures that did not have DOTs on file during the time of audit. Context: The Authority owns three (3) public housing properties. During the audit, it was noted that three (3) out of three (3) public housing properties did not have DOTs on file. Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to the recording of DOTs against public housing property. The Authority has not properly filed DOTs in compliance with program requirements. Effect: The Public and Indian Housing Program is in non-compliance with the special tests and provisions type of compliance related to the recording of DOTs against public housing property. Recommendation: We recommend that the Authority files proper DOTs on the public housing properties. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor and will ensure all necessary DOTs are recorded. Ivy Melendez, Executive Director, will be responsible to implement this corrective action by September 30, 2025.
Finding 2024-006 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Numbers: 14.871 Noncompliance – N. Special Tests and Provisions – Utility Allowance Schedule Non Compliance Material to the ...
Finding 2024-006 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Numbers: 14.871 Noncompliance – N. Special Tests and Provisions – Utility Allowance Schedule Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: Utility Allowance Schedule. The PHA must maintain an up-to-date utility allowance schedule. The PHA must review utility rate data for each utility category each year and must adjust its utility allowance schedule if there has been a rate change of 10 percent or more for a utility category or fuel type since the last time the utility allowance schedule was revised (24 CFR section 982.517). Condition: Based on inspection of files and discussions with management, it was determined that the Authority did not have up-to-date utility allowance schedules on file. Context: The utility allowance schedules that the Authority has on file have not been updated since 2018. Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to the utility allowance schedules. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Voucher Program is in non-compliance with the special tests and provisions type of compliance related to the utility allowance schedules. Recommendation: We recommend that the Authority updates the utility allowance schedules annually that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the significant deficiency in the Section 8 Housing Choice Voucher Program and will update the utility allowance schedules annually in accordance with HUD guidelines. Ivy Melendez, Executive Director, will be responsible to implement this corrective action by September 30, 2025.
Finding 2024-005 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Numbers: 14.871 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards (HQS) Enforcement Non Compliance ...
Finding 2024-005 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Numbers: 14.871 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards (HQS) Enforcement Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions Criteria: HQS Enforcement. For units under HAP contract that fail to meet HQS, the PHA must require the owner to correct all life threatening HQS deficiencies within 24 hours after the inspections and all other deficiencies within 30 days or within a specified PHA-approved extension. Condition: Based upon inspection of the Authority’s files and on discussion with management, the Authority did not properly abate or provide proper extension documentation for failed inspections selected for testing. Context: The Authority did not provide proper extension documentation or properly abate four (4) out of nine (9) failed inspections selected for testing. As a result, the Authority was not in compliance with the HQS as required by 24 CFR sections 982.158(d) and 982.405(b). Known Questioned Costs: $9,282 Cause: There is a material weakness in internal controls over the compliance for the special tests and provisions type of compliance related to HQS enforcement. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Voucher Program is in material non-compliance with the special tests and provisions type of compliance related to HQS enforcement. Findings – Federal Award Program Audit (continued) Finding 2024-005 (continued) Recommendation: We recommend the Authority design and implement internal control procedures related to HQS enforcement that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the material weakness in the Section 8 Housing Choice Voucher Program and will implement internal control procedures related to HQS enforcement that will ensure compliance with federal regulations. Ivy Melendez, Executive Director, will be responsible to implement this corrective action by September 30, 2025.
View Audit 360890 Questioned Costs: $1
Finding 2024-004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Reasonable Rent Non Compliance Material to the Financial S...
Finding 2024-004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers Program Federal Assistance Listing Numbers: 14.871 Noncompliance – N. Special Tests and Provisions - Reasonable Rent Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions Criteria: Reasonable Rent. The Authority must do the following: The Authority must determine that the rent to owner is reasonable at the time of initial leasing. Also, the Authority must determine reasonable rent during the term of the contract (a) before any increase in the rent to owner, and (b) at the HAP contract anniversary if there is a 5 percent decrease in the published Fair Market Rent in effect 60 days before the HAP contract anniversary. The Authority must maintain records to document the basis for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507). Condition: Based upon inspection of the Authority’s files and discussion with management, there were newly leased units for which the evaluation of rent reasonableness was not performed. Context: There were approximately 6 newly leased units. Of a sample size of one (1) newly leased unit, one (1) unit's documentation of reasonable rent was not available for examination. Our sample size is statistically valid. Known Questioned Costs: $8,661 Findings – Federal Award Program Audit (continued) Finding 2024-004 (continued) Cause: There is a material weakness in internal controls over the compliance for the special tests and provisions type of compliance related to reasonable rent. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers program is in material non-compliance with the special tests and provisions type of compliance related to reasonable rent. Recommendation: We recommend the Authority design and implement internal control procedures related to reasonable rent that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the material weakness in the Section 8 Housing Choice Vouchers Program and will implement internal control procedures related to reasonable rent that will ensure compliance with federal regulations. Ivy Melendez, Executive Director, will be responsible to implement this corrective action by September 30, 2025.
View Audit 360890 Questioned Costs: $1
Finding 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Program, Section 8 Housing Choice Vouchers Program Federal Assistance Listing Numbers: 14.850, 14.871 Noncompliance – N. Special Tests and Provisions – Depository ...
Finding 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Program, Section 8 Housing Choice Vouchers Program Federal Assistance Listing Numbers: 14.850, 14.871 Noncompliance – N. Special Tests and Provisions – Depository Agreements Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: PHAs are required to enter into depository agreements with their financial institution using the HUD-51999 (OMB No. 2577-0075) or a form required by HUD in the ACC. The agreements serve as safe guards for Federal funds and provide third-party rights to HUD (Section 9 of the ACC). Condition: Based on inspection of files and discussions with management, it was determined that depository agreements were not on file during the time of audit. Context: The Authority did not have depository agreements with their financial institutions on file during the time of audit. We were unable to verify the existence of depository agreements and unable to determine if the Authority met the terms of the agreements. Findings – Federal Award Program Audit (continued) Finding 2024-002 (continued) Cause: There is a significant deficiency in internal controls over compliance for the special tests and provision type of compliance related to depository agreements. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls for their partnered management company that assures the program is in compliance. Effect: The Public and Indian Housing Program is in non-compliance with the special tests and provisions type of compliance related to depository agreements. Recommendation: We recommend that the Authority properly file HUD-51999 forms in accordance with HUD guidelines. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor and will properly file HUD-51999 forms in accordance with HUD guidelines. Ivy Melendez, Executive Director, will be responsible to implement this corrective action by September 30, 2025.
El Proyecto will update the standard operating procedure for approving timecards while an employee is on leave while remaining compliant with applicable employment laws and regulations. Person Responsible: Ricardo Ornelas Position of Responsible Party: Chief Financial Officer ...
El Proyecto will update the standard operating procedure for approving timecards while an employee is on leave while remaining compliant with applicable employment laws and regulations. Person Responsible: Ricardo Ornelas Position of Responsible Party: Chief Financial Officer Completion Date: August 31, 2025
This finding is classified as a repeat finding due to the timing of the audit process. The Single Audit Report for the fiscal year ended September 30, 2023 was issued on June 14, 2024. Therefore, the same grant reporting process was in place during the majority of fiscal year 2024. As a result, El P...
This finding is classified as a repeat finding due to the timing of the audit process. The Single Audit Report for the fiscal year ended September 30, 2023 was issued on June 14, 2024. Therefore, the same grant reporting process was in place during the majority of fiscal year 2024. As a result, El Proyecto did not have a reasonable opportunity to implement corrective actions for the full fiscal year 2024. Nonetheless, El Proyecto acknowledges the finding and has since taken steps to strengthen monitoring measures to prevent recurrence. El Proyecto implemented the above additional monitoring measures on August 31, 2024, to ensure that preparation and the submission of grant expenditure reports by grant staff are submitted in a timely manner. Person Responsible: Yulin Lin Position of Responsible Party: Controller Completion Date: August 31, 2024
This finding is classified as a repeat finding due to the timing of the audit process. The Single Audit Report for the fiscal year ended September 30, 2023 was issued on June 14, 2024. Therefore, the same grant reporting process was in place during the majority of fiscal year 2024. As a result, El P...
This finding is classified as a repeat finding due to the timing of the audit process. The Single Audit Report for the fiscal year ended September 30, 2023 was issued on June 14, 2024. Therefore, the same grant reporting process was in place during the majority of fiscal year 2024. As a result, El Proyecto did not have a reasonable opportunity to implement corrective actions for the full fiscal year 2024. Nonetheless, El Proyecto acknowledges the finding and has since taken steps to strengthen monitoring measures to prevent recurrence. El Proyecto implemented the above additional monitoring measures on August 31, 2024, to ensure that preparation and the submission of grant expenditure reports by grant staff are submitted in a timely manner. Person Responsible: Yulin Lin Position of Responsible Party: Controller Completion Date: August 31, 2024
El Proyecto del Barrio, Inc. acknowledges the finding related to the incorrect administration of sliding fee discounts. We are committed to strengthening the administration of the sliding fee program to ensure full compliance with grant requirements. To address these issues and prevent recurrence, ...
El Proyecto del Barrio, Inc. acknowledges the finding related to the incorrect administration of sliding fee discounts. We are committed to strengthening the administration of the sliding fee program to ensure full compliance with grant requirements. To address these issues and prevent recurrence, the following corrective actions are being implemented: 1. Revised Application and Documentation Requirements: o The Sliding Fee Program application forms are being updated to include structured sections for staff to record income from supporting documentation (e.g., pay stubs, tax returns), rather than relying on the patient to write their income on the application, which will greatly reduce incorrect income stated on support. Staff will be responsible for calculating annual gross income based on supporting documentation and have a checklist to ensure documentation is complete and retained/uploaded in the system. 2. Two-Step Review Process: o A staff member (the “Preparer) will calculate the annual gross income, determine the household size, and determine the eligible sliding fee discount, and a second staff member (the “Reviewer”) will independently review and verify the Preparer’s calculations and determinations based on the supporting documentation. Both parties will document their review of the application to establish accountability. 3. Staff Training and Ongoing Competency Checks: o Comprehensive refresher training will be provided to all staff involved in the sliding fee program process, including the use of the poverty guidelines, income calculation methods, the new forms, entering income and household size into the system, and uploading support to the system. 4. Formal Review: o The Billing Department will conduct regular audits of completed sliding fee applications and eligibility determination forms to ensure compliance with policies. Errors will be tracked and addressed through corrective action and coaching. El Proyecto del Barrio, Inc. remains committed to accurate, compliant, and equitable implementation of the Sliding Fee Program. Person Responsible: Ricardo Ornelas Position of Responsible Party: Chief Financial Officer Completion Date: August 31, 2025
View Audit 360886 Questioned Costs: $1
June 10, 2025 U.S. Department of Housing and Urban Development The Housing Authority of Skagit County respectfully submits the following corrective action plan for the year ended September 30, 2024. Audit period: October 1, 2023 through September 30, 2024 The findings from the schedule of findin...
June 10, 2025 U.S. Department of Housing and Urban Development The Housing Authority of Skagit County respectfully submits the following corrective action plan for the year ended September 30, 2024. Audit period: October 1, 2023 through September 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT There were no findings in the current year that require a corrective action plan. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Dr. Renee C. Sinclair, CPFO at 360-428-1959. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS 2024 – 001 Significant Deficiency in Internal Controls – Annual HQS Inspection Condition: For 3 out of 40 tenants annual HQS Inspections tested, the authority was unable to provide support for timely inspections. Status: Corrective action was taken. Name(s) of the contact person(s) responsible for corrective action: Cathy Kerr Planned completion date for corrective action plan: June 10, 2025
View Audit 360877 Questioned Costs: $1
Federal Award Finding: 2024-002 Material Weakness in Internal Control and Noncompliance – Allowable Costs/Cost Principles: Indirect Costs Name of Individual Responsible for Corrective Action: Sara Kinjo-Hischer, Tribal Administrator Corrective Action: Skagway Traditional Council will work closely wi...
Federal Award Finding: 2024-002 Material Weakness in Internal Control and Noncompliance – Allowable Costs/Cost Principles: Indirect Costs Name of Individual Responsible for Corrective Action: Sara Kinjo-Hischer, Tribal Administrator Corrective Action: Skagway Traditional Council will work closely with the contract accountant to ensure that indirect costs charged to each grant are within the grant’s budget and are in accordance with the terms and conditions of each grant award and with Uniform Guidance. Planned Completion Date: September 30, 2025
View Audit 360863 Questioned Costs: $1
Action: Set Fridays as a standard recurring day to pay invoices. Date completed: May 2025 Responsible Person: Accounting Technician, Kary Smith Action: Set Monday as the day to make capital grant drawdowns. HUD deposits the draws via ACH on Wednesdays. The PHA releases the payment on Friday Date co...
Action: Set Fridays as a standard recurring day to pay invoices. Date completed: May 2025 Responsible Person: Accounting Technician, Kary Smith Action: Set Monday as the day to make capital grant drawdowns. HUD deposits the draws via ACH on Wednesdays. The PHA releases the payment on Friday Date completed: May 2025 Responsible Person: Senior Accounting Technician, Stacy Verrinder Action: At the time of the request for capital grant transfers from the Moving to Work account to the operating account, include the Accounts Payable tech in the email distribution and include information about which invoice A/P must pay by Friday Date completed: May 2025 Responsible Person: Senior Accounting Technician, Stacy Verrinder
View Audit 360862 Questioned Costs: $1
Action: Checklists for eligibility functions were implemented 07.31.24 with the FY23 Audit Findings. The deficiencies for the FY24 Audit occurred prior to the implementation of the checklists. 01.26.24 for use of the incorrect UA and 01.18.23 for incorrect calculation of income. Due Date:...
Action: Checklists for eligibility functions were implemented 07.31.24 with the FY23 Audit Findings. The deficiencies for the FY24 Audit occurred prior to the implementation of the checklists. 01.26.24 for use of the incorrect UA and 01.18.23 for incorrect calculation of income. Due Date: July 31, 2024 Responsible Person: Program Manager, Christi Champ Action: Overdue Inspections Completed. The full portfolio of required HQS inspections were vetted following the FY23 audit, and any overdue inspections were completed. Due Date: March 31, 2025 Responsible Person: Program Manager, Nat Dybens
Management’s Corrective Action Plan Program Name: Name of Federal Program or Cluster CFDA Number:14.871 2024-003: FSS Liability and Insufficient Cash Criteria: FSS Program Regulations (24 CFR 984.305): Specifically for the FSS program, this regulation governs the management of FSS escrow ac...
Management’s Corrective Action Plan Program Name: Name of Federal Program or Cluster CFDA Number:14.871 2024-003: FSS Liability and Insufficient Cash Criteria: FSS Program Regulations (24 CFR 984.305): Specifically for the FSS program, this regulation governs the management of FSS escrow accounts, which are funded using HAP funds for HCV participants. These escrow funds are restricted to deposits for participants’ savings accounts based on increased rent due to earned income. Using these funds for other purposes, such as covering unrelated HA expenses, is unallowable. Condition: During our audit we noted that the Authority’s HCV program did have sufficient cash to cover the FSS liability Context: Per the authority’s FSS escrow liability listing, there should be $168,708 in escrow account. The Authority only has $156,715 in this account, leaving it short by $11,990. The Authority only has $585 in unrestricted HCV cause the program to insufficient cash to cover liability. Management Response: Due to the HCV program being in shortfall and awaiting set-aside funding during this period, it was significantly challenging to consistently fund the Family Self-Sufficiency (FSS) liability on a monthly basis. However, once sufficient funding was received, the issue was fully resolved.
View Audit 360859 Questioned Costs: $1
Management’s Corrective Action Plan Program Name: Name of Federal Program or Cluster CFDA Number:14.871 2023-002: Interprogram Due To/Due From Activities Criteria: According to PHA Accounting Brief #14, Due To/Due From relationships should not be reported under accrual accounting simply from...
Management’s Corrective Action Plan Program Name: Name of Federal Program or Cluster CFDA Number:14.871 2023-002: Interprogram Due To/Due From Activities Criteria: According to PHA Accounting Brief #14, Due To/Due From relationships should not be reported under accrual accounting simply from the result of a PHA using a common checking or working capital account. Because of the basic nature of most Federal and state programs, resources from one program cannot be used to support the cost of another program. HUD views Due To’s and Due From’s reported in a PHA ‘s Federal programs as possible indicators of noncompliance. Condition: The Authority has inter-fund receivables and payables that have not been repaid as of fiscal year-end. This results in certain programs having a negative cash balance as of the fiscal year end. Context: The Authority’s reported a ($33,461 in HCV program and $154,268 Mainstream) interfund payable due to Business Skill Center (nonfederal program ) which is a significant red flag for HUD reviewers. Management Response: The $33,461 due from the Housing Choice Voucher (HCV) program to Business Skill Center represents the use of non-federal funds to cover HCV’s monthly payroll and benefit expenses, which typically range from $30,000 to $35,000. These expenses are temporarily paid by Business Skill Center and reimbursed within 30 days upon receipt of HCV Administrative Fee funding from HUD. The $154,268 due from the Mainstream program to Business Skill Center non-federal funds resulted from a funding shortfall that occurred during the transition of Mainstream Vouchers from the Dania Housing Authority to the Deerfield Beach Housing Authority. During this period, the Deerfield Beach Housing Authority had to apply for and await the disbursement of Mainstream Shortfall funds from HUD. As these funds were received over a period of 3 to 4 months, the Business Skill Center covered costs using non-federal funds, which were later reimbursed.
Management’s Corrective Action Plan Program Name: Name of Federal Program or Cluster CFDA Number:14.871 2024-001: Unaudited Submission Criteria: Financial Data Schedule (FDS) submission for unaudited financials are due within 2 months after the fiscal year end (24 CFR section 5.801) Conditio...
Management’s Corrective Action Plan Program Name: Name of Federal Program or Cluster CFDA Number:14.871 2024-001: Unaudited Submission Criteria: Financial Data Schedule (FDS) submission for unaudited financials are due within 2 months after the fiscal year end (24 CFR section 5.801) Condition: Management missed the deadline for its unaudited REAC FDS submission. Context: The Authority’s unaudited FDS submission was due on December 15th 2024. The Authority did not submit the submission until February 2025. Management Response: A compliance calendar has been implemented and is maintained by both the Finance Director and Executive Director to track HUD and REAC deadlines. The unaudited FDS will be finalized and submitted no later than 5 business days prior to the formal due date, allowing sufficient buffer time. Oversight and reminders are issued monthly by the Chief Financial Officer to ensure proper tracking and timely filing. As well, additional staff is being crossed train so that the agency will not dependent one person for FDS Submission.
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