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Corrective Action Plans

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Finding 555564 (2024-001)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
Matching / Level of Effort / Earmarking HUD Housing Programs Reporting
Finding 2024-001 By April 1, 2025, HCEB will implement a process whereby monthly gross rent potential is calculated monthly based on contract rents, including manager rent free unit and vacancies, if any. This calculation will be automated and subject to system checks in HCEB’s Yardi Breeze software...
Finding 2024-001 By April 1, 2025, HCEB will implement a process whereby monthly gross rent potential is calculated monthly based on contract rents, including manager rent free unit and vacancies, if any. This calculation will be automated and subject to system checks in HCEB’s Yardi Breeze software, utilizing the following workflow: • Portfolio Assistant calculates the monthly gross rent potential within Yardi Breeze based on contract rents. • Portfolio Assistant will alert the General Ledger A/R accountant when the task is completed, and the General Ledger A/R accountant will download the information and will record in the general ledger. • Once the monthly gross rent potential general ledger entry is complete, it will be reviewed by the Controller or their designee.
View Audit 354066
Finding 555554 (2024-003)
Material Weakness 2024
San Bernardino City Unified School District
CA
Allowable Costs / Cost Principles Reporting Subrecipient Monitoring
When this matter was brought to the District's attention it was too late to adjust for FY 2023-2024 but the District took steps to ensure all ESSER Funds impacted were fully expended and the indirect charges were ultimately balanced out.
When this matter was brought to the District's attention it was too late to adjust for FY 2023-2024 but the District took steps to ensure all ESSER Funds impacted were fully expended and the indirect charges were ultimately balanced out.
View Audit 354064
Finding 555545 (2024-002)
Material Weakness 2024
San Bernardino City Unified School District
CA
Questioned Costs Allowable Costs / Cost Principles
When this matter was brought to the District's attention it was too late to adjust for FY 2023-2024 but the District took steps to ensure all ESSER Funds impacted were fully expended and the indirect charges were ultimately balanced out.
When this matter was brought to the District's attention it was too late to adjust for FY 2023-2024 but the District took steps to ensure all ESSER Funds impacted were fully expended and the indirect charges were ultimately balanced out.
View Audit 354064 Questioned Costs: $1
Finding 555534 (2024-004)
Material Weakness 2024
San Bernardino City Unified School District
CA
Questioned Costs Allowable Costs / Cost Principles
When this matter was brought to the District's attention it was too late to adjust for FY 2023-2024 but the District took steps to ensure all federal funds impacted were fully expended and the indirect charges were ultimately balanced out.
When this matter was brought to the District's attention it was too late to adjust for FY 2023-2024 but the District took steps to ensure all federal funds impacted were fully expended and the indirect charges were ultimately balanced out.
View Audit 354064 Questioned Costs: $1
Finding 555533 (2024-002)
Significant Deficiency 2024
Ffah Citrus Grove, LLC
CA
HUD Housing Programs
Statement of condition #2024-002: During the period January 1, 2024 through December 12, 2024 (before sale), 4 of the 8 resident files selected for testing under the HUD Consolidated Audit Guide could not be obtained. Comments on the Finding and Each Recommendation: The Agent should request the mi...
Statement of condition #2024-002: During the period January 1, 2024 through December 12, 2024 (before sale), 4 of the 8 resident files selected for testing under the HUD Consolidated Audit Guide could not be obtained. Comments on the Finding and Each Recommendation: The Agent should request the missing resident files from the new owners. Action(s) taken or planned on the finding: The Agent concurs with the recommendation. The Agent had made multiple attempts to obtain the resident files from the new owners, but the Agent has been unable to obtain the resident files. No further action is required due to the sale of the Property.
View Audit 354063
Finding 555532 (2024-001)
Significant Deficiency 2024
Ffah Citrus Grove, LLC
CA
HUD Housing Programs Subrecipient Monitoring
Statement of condition #2024-001: The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2023 was not submitted to the federal audit clearinghouse in the required timeframe. Comments on the Finding and Each Recommendation: The Company should submit the Form SF-SAC Single...
Statement of condition #2024-001: The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2023 was not submitted to the federal audit clearinghouse in the required timeframe. Comments on the Finding and Each Recommendation: The Company should submit the Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2023 as soon as practical. Action(s) taken or planned on the finding: Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2023 was submitted to the federal audit clearinghouse on May 13, 2024.
View Audit 354063
Finding 555531 (2024-001)
Significant Deficiency 2024
Ffah Carver Gardens, LLC
CA
HUD Housing Programs Subrecipient Monitoring
Statement of condition #2024-001: The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2023 was not submitted to the federal audit clearinghouse in the required timeframe. Comments on the Finding and Each Recommendation: The Company should submit the Form SF-SAC Single...
Statement of condition #2024-001: The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2023 was not submitted to the federal audit clearinghouse in the required timeframe. Comments on the Finding and Each Recommendation: The Company should submit the Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2023 as soon as practical. Action(s) taken or planned on the finding: Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2023 was submitted to the federal audit clearinghouse on May 28, 2024.
View Audit 354062
Finding 555526 (2024-002)
Significant Deficiency 2024
Durham's Partnership for Children
NC
Reporting § 200.328
The Fiscal team lacked sufficient knowledge and understanding to properly execute accurate financial statements. During FY24 there was significant turnover in the Fiscal department, necessitating contractual services from outside fiscal parties. A total of four additional fiscal content contractors ...
The Fiscal team lacked sufficient knowledge and understanding to properly execute accurate financial statements. During FY24 there was significant turnover in the Fiscal department, necessitating contractual services from outside fiscal parties. A total of four additional fiscal content contractors were secured to assist the Finance Director. The Finance Director has been replaced by a qualified CPA. There is currently an ongoing rebuilding of the Fiscal Department with the intent of filling positions with qualified permanent staff. Internal controls are to be reviewed, revised as necessary, and followed, by the new team to ensure accurate and timely financial reporting.
View Audit 354056
Finding 555526 (2024-002)
Significant Deficiency 2024
Durham's Partnership for Children
NC
Reporting § 200.328
The Finance Director was unable to balance competing priorities, resulting in delayed submission of SF-425 reports. The Finance Director has been replaced by a CPA. Support from an external content specialist was secured to train the current CFO on the proper preparation of the SF-425 reports. Repo...
The Finance Director was unable to balance competing priorities, resulting in delayed submission of SF-425 reports. The Finance Director has been replaced by a CPA. Support from an external content specialist was secured to train the current CFO on the proper preparation of the SF-425 reports. Reporting has been brought current. Alert emails from HSES are being reviewed by leadership and the HSES website is being monitored for submission deadlines. Priority is given to ensure timely deliverables.
View Audit 354056
Indiana Housing and Community Development Authority
IN
Questioned Costs Allowable Costs / Cost Principles § 200.403
Corrective Action Plan for finding number 2024-001 Corrective action to be taken: The COVID-19 Emergency Rental Assistance program ceased accepting new applications on March 28, 2025. Prior to that a quality control process was in place to review applications before they were approved for payment ...
Corrective Action Plan for finding number 2024-001 Corrective action to be taken: The COVID-19 Emergency Rental Assistance program ceased accepting new applications on March 28, 2025. Prior to that a quality control process was in place to review applications before they were approved for payment to try to catch errors such as this. No further benefit payments will be issued as the program is being closed out. We have created a new internal review section that will focus on reviewing all potential issues identified. We have also engaged KPMG, LLP to audit any payments made that may be subject to recapture. Anticipated completion date All efforts are already under way and every attempt will be made to recapture any overpayments prior to monitoring (yet to be announced) by the U.S Department of the Treasury. Contact for the corrective action S. Kyleen Welling, Chief of Staff and Chief Operating Officer
View Audit 354055 Questioned Costs: $1
Cmc Retirement Village, Inc.
MO
Questioned Costs
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT WILL ENSURE THAT HUD'S APPROVAL IS OBTAINED IN THE FUTURE.
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT WILL ENSURE THAT HUD'S APPROVAL IS OBTAINED IN THE FUTURE.
View Audit 354044 Questioned Costs: $1
Cmc Retirement Village, Inc.
MO
MANAGEMENT AGREES WITH THE FINDING. THE SECURITY DEPOSIT DEFICIENCY WILL BE FUNDED IN THE AMOUNT OF $8,328. MANAGEMENT WILL ENSURE THAT THE SECURITY DEPOSITS ARE PROPERLY FUNDED IN THE FUTURE.
MANAGEMENT AGREES WITH THE FINDING. THE SECURITY DEPOSIT DEFICIENCY WILL BE FUNDED IN THE AMOUNT OF $8,328. MANAGEMENT WILL ENSURE THAT THE SECURITY DEPOSITS ARE PROPERLY FUNDED IN THE FUTURE.
View Audit 354044
Finding 555519 (2024-003)
Material Weakness 2024
J Sterling Morton High School District No. 201
IL
Equipment & Real Property Management § 200.313
Finding No: 2024-003 Condition: The District does not currently maintain a detailed accounting/list of its capital assets, inc...
Finding No: 2024-003 Condition: The District does not currently maintain a detailed accounting/list of its capital assets, including Federal assets. The District does not have a recent replacement cost valuation for insurance purposes. We consider this finding to be a material weakness in internal control over major programs. Plan: The district has allocated internal business office resources to perfrom a deterailed inventory and accounting of capital assets and Federal assets. Anticipated Date of Completion: December 31, 2024 Name of Contact Person: Christopher Blomquist, CSBO Management Response: See plan above
View Audit 354040
Finding 555518 (2024-002)
Material Weakness 2024
City of Headland
AL
Procurement, Suspension & Debarment § 200.303
The City is in agreement with the finding and noted and will consider formally documenting policies and procedures. Heather Shippey, City Clerk will be responsible for the corrective action and anticipated completion of corrective action is September 30, 2025.
The City is in agreement with the finding and noted and will consider formally documenting policies and procedures. Heather Shippey, City Clerk will be responsible for the corrective action and anticipated completion of corrective action is September 30, 2025.
View Audit 354021
Finding 555517 (2024-001)
Material Weakness 2024
City of Headland
AL
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.305
The City is in agreement with the finding and noted and will consider formally documenting policies and procedures. Heather Shippey, City Clerk will be responsible for the corrective action and anticipated completion of corrective action is undetermined.
The City is in agreement with the finding and noted and will consider formally documenting policies and procedures. Heather Shippey, City Clerk will be responsible for the corrective action and anticipated completion of corrective action is undetermined.
View Audit 354021
Finding 555487 (2024-015)
Significant Deficiency 2024
Grant County
NM
Reporting Significant Deficiency Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Action This is completed and will be completed again in June 2025. Finding resolution timeline: No later than June 2025. Designation of employee position responsible for meeting this deadline: Andrea Montoya, Deputy County Manager
Views of Responsible Officials and Planned Corrective Action This is completed and will be completed again in June 2025. Finding resolution timeline: No later than June 2025. Designation of employee position responsible for meeting this deadline: Andrea Montoya, Deputy County Manager
View Audit 354003
Grant County
NM
Reporting § 200.512
Views of Responsible Officials and Planned Corrective Action The County submitted the Single Audit to the Federal Audit Clearinghouse as soon as it was is completed and released by the New Mexico Office of the State Auditor for the fiscal year ending June 30, 2023. Finding resolution timeline: As...
Views of Responsible Officials and Planned Corrective Action The County submitted the Single Audit to the Federal Audit Clearinghouse as soon as it was is completed and released by the New Mexico Office of the State Auditor for the fiscal year ending June 30, 2023. Finding resolution timeline: As soon as the fiscal year 2024 audit is released by the New Mexico Office of the State Auditor. Designation of employee position responsible for meeting this deadline: Andrea Montoya, Deputy County Manager
View Audit 354003
Finding 555464 (2024-007)
Material Weakness 2024
Grant County
NM
Equipment & Real Property Management § 200.303 § 200.313
Views of Responsible Officials and Planned Corrective Action The County will enhance the control activities and procedures to ensure physical inventories are taken at least every two years and will track and maintain equipment purchased with federal funds. Finding resolution timeline: There is cu...
Views of Responsible Officials and Planned Corrective Action The County will enhance the control activities and procedures to ensure physical inventories are taken at least every two years and will track and maintain equipment purchased with federal funds. Finding resolution timeline: There is currently a documented process and a physical inventory was completed in February 2025. A spreadsheet has been developed for assistance of tracking federal assets. Designation of employee position responsible for meeting this deadline: Andrea Montoya, Deputy County Manager
View Audit 354003
Finding 555458 (2024-006)
Significant Deficiency 2024
Grant County
NM
Procurement, Suspension & Debarment
Views of Responsible Officials and Planned Corrective Action This is to be a documented process in the new policy and procedures manual for federal guidelines. New staff have been trained on this procedure. Finding resolution timeline: No later than June 30, 2025. Designation of employee positio...
Views of Responsible Officials and Planned Corrective Action This is to be a documented process in the new policy and procedures manual for federal guidelines. New staff have been trained on this procedure. Finding resolution timeline: No later than June 30, 2025. Designation of employee position responsible for meeting this deadline: Andrea Montoya, Deputy County Manager
View Audit 354003
Finding 555439 (2024-005)
Significant Deficiency 2024
Grant County
NM
Cash Management Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.302 § 200.318
Views of Responsible Officials and Planned Corrective Action The County has a written policy regarding Federal Grants that was passed by the Grant County Commissioners in January 2025. Finding resolution timeline: Resolved. Designation of employee position responsible for meeting this deadline: ...
Views of Responsible Officials and Planned Corrective Action The County has a written policy regarding Federal Grants that was passed by the Grant County Commissioners in January 2025. Finding resolution timeline: Resolved. Designation of employee position responsible for meeting this deadline: Andrea Montoya, Deputy County Manager
View Audit 354003
Finding 555420 (2024-002)
Material Weakness 2024
Grant County
NM
Reporting § 200.303 § 200.502 § 200.510
Views of Responsible Officials and Planned Corrective Action The County has established a document and an internal control structure designed for tracking in the future. Finding resolution timeline: This has been resolved for FY 25 as of 03/20/2025. Designation of employee position responsible fo...
Views of Responsible Officials and Planned Corrective Action The County has established a document and an internal control structure designed for tracking in the future. Finding resolution timeline: This has been resolved for FY 25 as of 03/20/2025. Designation of employee position responsible for meeting this deadline: Andrea Montoya, Deputy County Manager
View Audit 354003
Tulsa Public Schools/independent School District No. I-1
OK
Reporting Procurement, Suspension & Debarment § 200.512
Tulsa Public Schools concurs with the finding regarding the late submission of the Single Audit package for the fiscal year ended June 30, 2024. The delay was due to the district's external auditors requesting additional time to complete extended testing and audit procedures prompted by the findings...
Tulsa Public Schools concurs with the finding regarding the late submission of the Single Audit package for the fiscal year ended June 30, 2024. The delay was due to the district's external auditors requesting additional time to complete extended testing and audit procedures prompted by the findings in the Oklahoma State Auditor and Inspector (OSAI) report. While this situation was outside the district’s direct control, the district recognizes the importance of timely federal reporting and is implementing a corrective strategy to mitigate future risks of noncompliance. Going forward, the district will revise its audit readiness timeline to account for possible additional audit procedures or investigative follow-up. The Director of Accounting will coordinate more proactively with external auditors to communicate any potential delays and ensure resource availability for timely completion. The district is committed to submitting its FY2025 Single Audit package on or before the required deadline and ensuring continued transparency in its federal compliance reporting. Tulsa Public Schools is committed to full compliance and confirms that the FY2024 Single Audit package will be submitted to the Federal Audit Clearinghouse no later than April 30, 2025. Owner: Vonnita Edwards, Financial Reporting Manager
View Audit 354002
Finding 555374 (2024-001)
Significant Deficiency 2024
Topos Institute
WA
Questioned Costs Allowable Costs / Cost Principles
Finding Number 2024-001 Contact Persons: Brendan Fong and Beth Williams Topos will follow the following steps: Corrective action planned Anticipated Completion Date Add a step in the month-end close process to include a review of costs at least quarterly (if not monthly) to identify inaccurately cod...
Finding Number 2024-001 Contact Persons: Brendan Fong and Beth Williams Topos will follow the following steps: Corrective action planned Anticipated Completion Date Add a step in the month-end close process to include a review of costs at least quarterly (if not monthly) to identify inaccurately coded transactions. Feb-Apr 2025 Create an unallowable cost tag for entries and re-train the Office Manager to better identify unallowable costs at the point of entry. Done Second party review prior to match in QBO for unallowable cost and prepaid identification. Feb 2025 Prepare an initial draft of the indirect cost proposal at fiscal year end (prior to YE close). Nov 2025 Communicate reminder to PIs about internal controls policies and procedures for expenses reimbursed by federal grants, including ensuring all expenses should be made within the period of performance, and getting written approval from program managers for changes. Mar 2025 Topos considers the above steps sufficient and adequate to close the gaps in the coding errors of transactions that may have permitted unallowable costs. These steps will increase the effectiveness of identifying transactions and allow for appropriate tracking of costs. This will remedy the lapse in effectiveness experienced by Topos’ internal controls over allowable costs.
View Audit 353994 Questioned Costs: $1
Finding 555362 (2024-004)
Significant Deficiency 2024
Micro Entrerprise Services of Oregon
OR
Eligibility Significant Deficiency
Finding # 2024-004 Type: Significant deficiency over eligibility A.L. 14.218 U.S. Department of Housing and Urban Development Significant Deficiency Case file intake forms reviewed did not have documentation of required eligibility requirements for 7 of 35 case files selected. Corrective Action...
Finding # 2024-004 Type: Significant deficiency over eligibility A.L. 14.218 U.S. Department of Housing and Urban Development Significant Deficiency Case file intake forms reviewed did not have documentation of required eligibility requirements for 7 of 35 case files selected. Corrective Action: We were able to substantiate the eligibility of all participants however we agree improvement is needed in providing additional training for onboarding staff on eligibility criteria as well as ensuring onboarding forms are complete and accurate. We will also implement a formal manager review and approval of intake forms which includes validating eligibility criteria have been met. Anticipated Completion Date May 30, 2025
View Audit 353993
Finding 555356 (2024-003)
Material Weakness 2024
Micro Entrerprise Services of Oregon
OR
Allowable Costs / Cost Principles Material Weakness
Finding # 2024-003 Type: Material weakness over allowable costs A.L. 14.218 U.S. Department of Housing and Urban Development A.L. 21.027 U.S. Department of Treasury Material Weakness Invoices submitted to funding agencies did not have documented review and approval for 8 of 13 invoices reviewed....
Finding # 2024-003 Type: Material weakness over allowable costs A.L. 14.218 U.S. Department of Housing and Urban Development A.L. 21.027 U.S. Department of Treasury Material Weakness Invoices submitted to funding agencies did not have documented review and approval for 8 of 13 invoices reviewed. Corrective Action: As of February 2025, we have implemented a process to document the review and approval of invoices by the grants manager. Anticipated Completion Date February 28, 2025
View Audit 353993
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