Corrective Action Plans

Finding 554518 (2024-002)

Material Weakness 2024

MN

Eligibility HUD Housing Programs Material Weakness

Corrective Action: The Organization agrees with the finding. Currently, management plans to transition 50% of its real estate portfolio to new property management in 2025. Management is working with the new property managers to ensure they have procedures in place to document and maintain tenant fil...

Corrective Action: The Organization agrees with the finding. Currently, management plans to transition 50% of its real estate portfolio to new property management in 2025. Management is working with the new property managers to ensure they have procedures in place to document and maintain tenant files in accordance with HUD and will have routine internal audits of tenant files to ensure compliance with HUD regulations. For properties not transitioning to new property management, management believes the reduced volume of properties at one property manager will reduce staff turnover and more efficiently provide the proper training to existing staff to improve compliance with tenant files. Proposed completion date: Management has begun the corrective action and is expected to have additional internal controls in place by December 31, 2025. Name of contact person: Jennifer Anderson, Interim CFO

View Audit 353189

Finding 554517 (2024-001)

Material Weakness 2024

Bassett Creek Senior Housing 092-Ee037

MN

HUD Housing Programs Eligibility Material Weakness

Corrective Action: The Organization agrees with the finding and has continued to implement strategies to address the finding. To address this finding, management has assembled and deployed a team of external consultants and temporary workers to assist site staff in completing tenant recertifications...

Corrective Action: The Organization agrees with the finding and has continued to implement strategies to address the finding. To address this finding, management has assembled and deployed a team of external consultants and temporary workers to assist site staff in completing tenant recertifications and hired a team of additional roving property management/compliance teams to cover open property management positions and to support site staff in completing tenant recertifications. Currently, management plans to transition 50% of its real estate portfolio to new property management in 2025. Proposed completion date: Management has begun the corrective action and is expected to have additional internal controls in place by December 31, 2025. Name of contact person: Jennifer Anderson, Interim CFO

View Audit 353189

Finding 554516 (2024-001)

None 2024

Housing Authority of the City of Westwego, Louisiana

LA

Corrective Action Plan Department of Housing and Urban Development Audit firm: Paciera, Gautreau & Priest, LLC, 3209 Ridgelake Drive, Suite 200, Metairie, LA 70002. Audit period: Year ended June 30, 2024 The findings from the June 30, 2024, schedule of findings and questioned costs are discussed...

Corrective Action Plan Department of Housing and Urban Development Audit firm: Paciera, Gautreau & Priest, LLC, 3209 Ridgelake Drive, Suite 200, Metairie, LA 70002. Audit period: Year ended June 30, 2024 The findings from the June 30, 2024, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Audit Finding number 2024-001 Condition: The audited entity did not submit its prior year’s annual financial statements to the federal clearinghouse by the required deadline. Criteria: According to federal regulations, annual financial statements must be submitted to the federal clearinghouse within nine months of the fiscal year-end. Cause: The delay was due to a discrepancy with the Unique Entity Identifier (UEI). The name associated with the UEI did not match the name of the audited entity. Management has been unable to rectify this discrepancy despite efforts to resolve the issue. Because of this discrepancy the auditor did not complete and submit the audit timely. Effect: The late submission may result in non-compliance with federal regulations, potentially leading to penalties or other administrative actions. Responsible Person: Cantrese Wilson-Jones, Executive Director Planned Action: Management acknowledges the finding and is actively working to resolve the UEI discrepancy. Steps are being taken to ensure that future submissions are timely and compliant with federal regulations. Anticipated completion date: It is anticipated that this will be completed before March 31, 2025. Yours truly, Housing Authority of the City of Westwego Cantrese Wilson-Jones Executive Director

View Audit 353179

Finding 554515 (2024-003)

Significant Deficiency 2024

City of Minco, Oklahoma

OK

The City has identified this as an area of concern and is currently working with counsel to develop written policies and procedures

View Audit 353177

Finding 554514 (2024-002)

Significant Deficiency 2024

City of Minco, Oklahoma

OK

Reporting

Procedures will be added to ensure proper reporting in future periods.

View Audit 353177

Finding 554511 (2024-006)

Material Weakness 2024

Sandhills Medical Foundation, Inc.

SC

Cash Management

In Finding 2024-006, The Organization made several draws of federal funds for which expenditures were not documented at the time of the draw. The Organization is required to identify related expenditures prior to the transfer of funds to the Organization from the U.S. Treasury. Management recognize...

In Finding 2024-006, The Organization made several draws of federal funds for which expenditures were not documented at the time of the draw. The Organization is required to identify related expenditures prior to the transfer of funds to the Organization from the U.S. Treasury. Management recognizes the importance of the requirements to disburse federal funds in a timely manner. In response to Finding 2024-006, procedures. will be established to document these expenditures prior to transferring the from the U.S. Treasury to ensure that advance draws of federal funds do not occur.

View Audit 353175

Finding 554508 (2024-005)

Material Weakness 2024

Sandhills Medical Foundation, Inc.

SC

Allowable Costs / Cost Principles

In Finding 2024-005, it was reported that time and activity reports are not maintained for salaried employees. The Organization’s operating processes in place do not require salaried employees to certify time and efforts on a monthly basis. In response to Finding 2024-005, procedures will be establ...

In Finding 2024-005, it was reported that time and activity reports are not maintained for salaried employees. The Organization’s operating processes in place do not require salaried employees to certify time and efforts on a monthly basis. In response to Finding 2024-005, procedures will be established to maintain time and effort certifications by all salaried employees. Procedures will be established to ensure that salaried employees certify time and effort that coincide with the Organization’s payroll cycle (at least on a monthly basis).

View Audit 353175

Finding 554505 (2024-004)

Material Weakness 2024

Sandhills Medical Foundation, Inc.

SC

Procurement, Suspension & Debarment

In Finding 2024-004, a condition was noted in which the Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them. In response to Finding 2024-004, employees w...

In Finding 2024-004, a condition was noted in which the Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them. In response to Finding 2024-004, employees will be trained to ensure compliance with procurement policies and procedures, including verifying that employees and vendors are not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them.

View Audit 353175

Finding 554501 (2024-003)

Material Weakness 2024

Rocky Boy Public Schools

MT

Subrecipient Monitoring Cash Management Reporting

FINDING 2024-003: Head Start Program Control Weakness of Filing the Required Semi-Annual and Annual Reports ...

FINDING 2024-003: Head Start Program Control Weakness of Filing the Required Semi-Annual and Annual Reports Response: The District Clerk will contact the Head Start Grant Specialist to ensure the SF424 semi and annual reports are reviewed and approved when submitted. The District should implement a policies and procedures requiring that all Head Start reports be submitted within 30 days of the reporting period end date.

View Audit 353162

Finding 554500 (2024-001)

Significant Deficiency 2024

City of Simi Valley

CA

Reporting Internal Control / Segregation of Duties § 200.328 § 200.502 § 200.510

The City internally identify improvement opportunities in managing grants. As a part of the City’s grant oversight improvement efforts, the City began implementing various processes and internal controls surrounding grant monitoring, which improves the SEFA drafting process and mitigates risks of f...

The City internally identify improvement opportunities in managing grants. As a part of the City’s grant oversight improvement efforts, the City began implementing various processes and internal controls surrounding grant monitoring, which improves the SEFA drafting process and mitigates risks of future inaccuracies. These efforts began in early 2024 and include the following: • Creation of a grant policy that provides City staff with guidance, information, and expectations surrounding grants. • Creation of a master grants database that lists the general ledger fund, applicable project ledger references, status, grant type, start/end dates, granting agency, pass-through agency, grant name, assistance listing numbers, grant amounts, and the grant manager for each grant. This database is now used to verify the completeness and accuracy of the SEFA (beginning FY24). • Formal quarterly monitoring. Each quarter, the City will formally review the grants database with department contacts and grant managers to verify the completeness and accuracy of the database. The City is formalizing this process and plans to include department signoffs evidencing the review process. If any items are missing, the missing component will be identified and added to the database on a timely basis. The City will also utilize this quarterly process to review the grants policy to ensure grant managers are aware of the requirements related to their grants. • The City is in the process of formalizing the SEFA drafting process utilized during the FY24 SEFA preparation, which includes additional mitigating procedures such as reviewing all next FY federal receipts to ensure none of them relate to the SEFA year federal expenditures. Personnel Responsible for Implementation: Marvin Lopez Position of Responsible Personnel: Deputy Administrative Services Director (Fiscal Services) Expected Date of Implementation: June 30, 2025

View Audit 353160

Finding 554494 (2024-001)

Significant Deficiency 2024

First Light

SC

The Organization will continue to work to ensure that the financial statements are completed, audited and issued prior to the Data Collection Form due date.

View Audit 353158

Finding 554487 (2024-001)

Significant Deficiency 2024

Latin American Youth Center

DC

Subrecipient Monitoring Reporting

Views of Responsible Officials: To ensure compliance moving forward, the Center, as a direct recipient, will identify all Federal grants where they have a subaward reporting recipient, along with their reporting timelines and deadlines. The Center has likewise identified the staff owner of FFATA rep...

Views of Responsible Officials: To ensure compliance moving forward, the Center, as a direct recipient, will identify all Federal grants where they have a subaward reporting recipient, along with their reporting timelines and deadlines. The Center has likewise identified the staff owner of FFATA reporting within the Center. Immediately after the finding during the audit, the Center has prepared the subsequent year’s FFATA report to ensure compliance in subsequent fiscal year, 2025.

View Audit 353129

Finding 554486 (2024-001)

None 2024

Realife of Columbus

NE

Questioned Costs HUD Housing Programs

The final approved budget will be used in determining funding requirements. Monthly deposits into the reserve have been restarted and the reserve is scheduled to reach the 25% funding threshold in the upcoming fiscal year.

View Audit 353124 Questioned Costs: $1

Finding 554479 (2024-003)

Significant Deficiency 2024

Tri-County Community Action Partnership, Inc.

MN

Equipment & Real Property Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Head Start - AL #93.6000 Recommendation: The Organization should perform an inventory count with proper reconciliations to asset listing along with having a different individual review and document such review of count/reconciliation. Explanation of disagreement with audit finding: There is no disag...

Head Start - AL #93.6000 Recommendation: The Organization should perform an inventory count with proper reconciliations to asset listing along with having a different individual review and document such review of count/reconciliation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findings: We are currently in the process of finalizing the physical inventory count reconciliations to the asset listing along with having a different individual review and document that review. Name(s) of the contact person(s) responsible for corrective action: Rita Zilka, Fiscal Director Planned completion date for corrective action plan: September 30, 2025

View Audit 353111

Finding 554475 (2024-002)

Significant Deficiency 2024

Tri-County Community Action Partnership, Inc.

MN

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Head Start - AL #93.6000 Recommendation: The Organization should establish a backup signatory process to ensure that there is always an available individual to provide necessary signatures, even during periods of unavailability. Explanation of disagreement with audit finding: There is no disagreemen...

Head Start - AL #93.6000 Recommendation: The Organization should establish a backup signatory process to ensure that there is always an available individual to provide necessary signatures, even during periods of unavailability. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the findings: We implement a policy to ensure there is someone available to provide signatures. Name(s) of the contact person(s) responsible for corrective action: Penny Paul Planned completion date for corrective action plan: September 30, 2025

View Audit 353111

Finding 554458 (2024-002)

Material Weakness 2024

Northeast Metropolitan Intermediate School District No. 916

MN

Internal Control / Segregation of Duties Special Tests & Provisions Material Weakness

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID-19 – EDUATION STABILIZATION FUND – FEDERAL ALN 84.425 2024-002 Internal Control Over Compliance and Material Noncompliance With S...

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID-19 – EDUATION STABILIZATION FUND – FEDERAL ALN 84.425 2024-002 Internal Control Over Compliance and Material Noncompliance With Special Tests and Provisions Over Wage Rate Requirements Finding Summary 29 CFR part 5 requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including wage rate requirements applicable to the education stabilization fund. During our audit, we noted the District did not have sufficient controls in place resulting in material noncompliance within its education stabilization funds federal program to ensure compliance with wage rate requirements related to minor remodeling, renovation, or construction contracts that are over $2,000 that use laborers and mechanics that are required to meet Davis-Bacon Act prevailing wage rate requirements. Corrective Action Plan Actions Planned – The District is in the process of reviewing and updating its policies and procedures relating to wage rate requirements for its federal programs to ensure compliance with the Uniform Guidance in the future. The review of procedures will also include steps to ensure that district personnel are following the requirements of the Uniform Guidance related to wage rate requiremetns and maintaining appropriate documentation. Official Responsible – The District’s Director of Finance and Operations, Mark Kumlien. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The District is in agreement with this finding. Plan to Monitor – The District’s Director of Finance and Operations, Mark Kumlien, will assure appropriate internal controls and procedures are updated and in place to ensure compliance with wage rate requirements.

View Audit 353092

Finding 554457 (2024-001)

Material Weakness 2024

Northeast Metropolitan Intermediate School District No. 916

MN

Procurement, Suspension & Debarment § 200.318

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE – U.S. DEPARTMENT OF THE TREASURY, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID-19 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – FEDERAL ALN 21.027 2024-001 Internal Control Over Compliance and Mate...

MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE AND MATERIAL NONCOMPLIANCE – U.S. DEPARTMENT OF THE TREASURY, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, COVID-19 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – FEDERAL ALN 21.027 2024-001 Internal Control Over Compliance and Material Noncompliance With Federal Procurement, Suspension and Debarment Requirements Finding Summary 2 CFR § 180 and 2 CFR § 200.318-327 requires Northeast Metropolitan Intermediate School District No. 916 (the District) to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including procurement, suspension and debarment requirements applicable to the coronavirus state and local fiscal recovery funds federal program. During our audit, we noted the District did not have sufficient controls in place resulting in material noncompliance within its coronavirus state and local fiscal recovery funds federal program to ensure compliance with federal procurement requirements related to methods of procurement and to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned – The District has updated its policies and procedures relating to procurement, and suspension and debarment for its federal programs to ensure compliance with the Uniform Guidance in the future. The updated procedures include steps so that district personnel are following the requirements of the Uniform Guidance related to methods of procurement and suspension and debarment requirements including maintaining appropriate documentation. Official Responsible – The District’s Director of Finance and Operations, Mark Kumlien Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The District is in agreement with this finding. Plan to Monitor – The District’s Director of Finance and Operations, Mark Kumlien, will assure appropriate internal controls and procedures are updated and in place to ensure compliance with procurement, and suspension and debarment requirements.

View Audit 353092

Finding 554456 (2024-001)

Significant Deficiency 2024

Public Counsel

CA

Allowable Costs / Cost Principles Subrecipient Monitoring

Date: March 27, 2025 Cognizant or Oversight Agency: U.S. Department of the Treasury Public Counsel respectfully submits the following corrective action plan for the year ended August 31, 2024. Name and address of independent public accounting firm: Armanino, LLP 11766 Wilshire Blvd. 9th Floor Los An...

Date: March 27, 2025 Cognizant or Oversight Agency: U.S. Department of the Treasury Public Counsel respectfully submits the following corrective action plan for the year ended August 31, 2024. Name and address of independent public accounting firm: Armanino, LLP 11766 Wilshire Blvd. 9th Floor Los Angeles, CA 90025 Audit period: August 31, 2024 The finding from the August 31, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS-FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCY 2024-001 The Uniform Guidance Cost principles require consistency in treatment of costs and, specifically, that compensation costs be consistent. In addition, the Uniform Guidance requires that there be a system of internal control which provides reasonable assurance that the charges are accurate, allowable and properly allocated and conform to the established accounting policies and practices of the Organization. Recommendation: The process implemented by management during the year appears to have addressed the ongoing variances satisfactorily, and management should continue with its new process. Action Taken: We agree with the auditors' recommendations, and we have already taken the following actions during the fiscal year ended August 31, 2024: We have updated the payroll allocation methodology to ensure that we are making allocations for employees on a fully pro rata basis and that there is a validation process to ensure that 100% of an employee’s time is appropriately allocated across Federal and non-Federal funding sources. The supporting documentation is saved in our shared network folders and attached to the journal entries within our financial system. For any future process or system changes, we will ensure that we have thoroughly assessed the impact of any change before we implement it and vet it in through our internal grant compliance team. We have already made changes to involve our Legal Data Manager to implement a reporting process to ensure that we have complete timeslips that reflect both employee and supervisor approvals for every pay period. We will maintain this approach in Legal Server, the Organization's case management and timekeeping system, and will attach these timeslips as support for each of our allocation entries. We will continue to assess our procedures and internal controls relevant to our Federal funding to ensure compliance with the requirements of Uniform Guidance. We will do a thorough review of our internal control system and update it as necessary to align with best practices as recipients of Federal funding. The Finance team will continue to actively seek training related to Uniform Guidance updates and other Federal rules and requirements. We will share and discuss this information across departments to maintain organization-wide compliance. Name of responsible person: Steven Godoy VP, Finance & CFO Anticipated completion date: August 31, 2025 If the U.S. Department of Treasury has questions regarding this plan, please call Steven Godoy, VP, Chief Financial Officer at (213) 393-1055. Sincerely yours, Steven Godoy VP, Chief Financial Officer

View Audit 353090

Finding 554453 (2024-002)

None 2024

Northwest Estates 811

WA

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

Agent will be diligent in practicing procedures already in place. The agent will obtain HUD approval of any replace from HUD controlled reserves prior to releasing funds.

View Audit 353089 Questioned Costs: $1

Finding 554452 (2024-001)

Significant Deficiency 2024

Northwest Estates 811

WA

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Agent will be diligent in practicing procedures already in place. The agent will obtain HUD approval of any replace from HUD controlled reserves prior to releasing funds.

View Audit 353089 Questioned Costs: $1

Finding 554419 (2024-007)

Significant Deficiency 2024

Northeastern Illinois University

IL

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Condition: Northeastern Illinois University (University) did not have adequate procedures in place to ensure the Education Stabilization Fund – Higher Education Emergency Relief Fund (HEERF) reports were accurate and timely submitted to the U.S. Department of Education and posted to NEIU’s website. ...

Condition: Northeastern Illinois University (University) did not have adequate procedures in place to ensure the Education Stabilization Fund – Higher Education Emergency Relief Fund (HEERF) reports were accurate and timely submitted to the U.S. Department of Education and posted to NEIU’s website. Planned Corrective Action: The grants and Contracts Office will frequently review funding agency websites to ensure reports are up to date with changes in reporting requirements. The published reports will be revised to meet the requirements of the funding agency. The Grants and Contracts Office will also ensure that reports will be submitted and published as required by the funding agency in a timely manner. Contact person responsible for corrective action: Jannica Rae Quintana, Director of Controller’s office and Ruthann Griffith, Grants and Contracts Manager Anticipated Completion Date: 1/30/2025

View Audit 353078

Finding 554417 (2024-006)

Material Weakness 2024

Northeastern Illinois University

IL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Condition: Northeastern Illinois University (University) did not have adequate procedures and controls in place to ensure student that unofficially withdrew during the semester were accurately reported to the National Student Loan Data System (NSLDS) for the effective date of the enrollment change P...

Condition: Northeastern Illinois University (University) did not have adequate procedures and controls in place to ensure student that unofficially withdrew during the semester were accurately reported to the National Student Loan Data System (NSLDS) for the effective date of the enrollment change Planned Corrective Action: Registrar’s office will utilize the financial aid’s last date of attendance report to back date the effective enrollment reported date for unofficially withdrawn students. Contact person responsible for corrective action: Rahshida Walker, Registrar Anticipated Completion Date: 6/30/2025

View Audit 353078

Finding 554416 (2024-003)

Significant Deficiency 2024

City of Edinburg

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties

Recommendation: We recommend that the City adhere to the Compliance and Reporting Guidance for the SLFRF program and establish internal controls to ensure the City submits required reports when they are due. Views of Responsible Officials: The City has changed the process to submit their Quarterly r...

Recommendation: We recommend that the City adhere to the Compliance and Reporting Guidance for the SLFRF program and establish internal controls to ensure the City submits required reports when they are due. Views of Responsible Officials: The City has changed the process to submit their Quarterly reports. Reports are reviewed by the Grants Administration Department and Finance Department before they are submitted. The Finance Department has implemented procedures to ensure that all reports are processed and submitted timely. Proposed Completion Date: Fiscal Year 2024-2025 Contact Person: Ascencion Alonzo, Director of Finance, City of Edinburg

View Audit 353076

Finding 554380 (2024-001)

Significant Deficiency 2024

Housing Authority of the City of Brinkley

AR

HUD Housing Programs Eligibility

Housing Authority of the City of Brinkley respectfully submits the following corrective action plan for the year ended June 30, 2024. Responsible Official: Robert Pearson, Executive Director Name and address of independent public accounting firm: Miller & Rose, PA 1309 East Race Searcy, AR 721...

Housing Authority of the City of Brinkley respectfully submits the following corrective action plan for the year ended June 30, 2024. Responsible Official: Robert Pearson, Executive Director Name and address of independent public accounting firm: Miller & Rose, PA 1309 East Race Searcy, AR 72143 Audit period: Year ended June 30, 2024 Oversight Agency: U.S. Department of Housing and Urban Development The findings from the June 30, 2024, audit are discussed below. The findings are numbered to correspond to the auditing findings disclosed in the Schedule of Findings and Questioned Costs. 2024-001 Eligibility Federal Program: Public and Indian Housing, Federal Assistance Listing Number 14.850 Condition and Criteria: The Authority’s purpose for existence is to provide decent, safe, and affordable housing for low-income families. As such, the Authority prepares a file for each admitted family, which contains information necessary to determine eligibility for assistance and calculations of rent to be paid by the family. HUD regulations prescribe the content of these family files. These requirements consist of the following: a. As a condition of admission or continued occupancy, the tenant and other family members are required to provide necessary information, documentation, and releases for the PHA to verify income eligibility. b. For both family income examinations and reexaminations, obtain and document in the family file third party verification of: (1) reported family annual income; (2) the value of assets; (3) expenses related to deductions from annual income; and (4) other factors that affect the determination of adjusted income or income-based rent. c. Determine income eligibility and calculate the tenant’s rent payment in accordance with HUD regulations. d. Select tenants from the public housing waiting list in accordance with the PHA’s tenant selection policies. e. Re-examine family income and composition at least once every 12 months and adjust the tenant rent and housing assistance payment as necessary. Population and Items Tested: We selected seventeen public housing tenant files for testing. One file did not contain an annual re-examination. The file indicates a re-examination for September 1, 2022. The next re-examination was conducted on September 1, 2024. One file indicated the tenant should have been charged $399. The tenant was charged $387. Auditor’s Recommendation: All re-examinations should be completed on an annual basis and the required documents should be signed by the tenant. All rent amounts should be updated to make sure they agree with the computed rent. Planned corrective actions: We will comply with the auditor’s recommendation. Estimated Completion Date: June 30, 2025.

View Audit 353046

Finding 554379 (2024-002)

Significant Deficiency 2024

The Covering House

AZ

Significant Deficiency Internal Control / Segregation of Duties

The Organization agrees with this finding and will implement the following: Supporting documentation: Obtain supporting documentation for all disbursement types. To include obtaining receipts for all purchases and employee reimbursements as well as creating a process to manage recurring transactions...

The Organization agrees with this finding and will implement the following: Supporting documentation: Obtain supporting documentation for all disbursement types. To include obtaining receipts for all purchases and employee reimbursements as well as creating a process to manage recurring transactions. Internal review process: Implement management review and documented approval of all disbursements.

View Audit 353036

Corrective Action Plans

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