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Corrective Action Plans

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Finding 555807 (2024-001)
Material Weakness 2024
Northern Cambria School District
PA
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.439
CONDITION: The Northern Cambria School District contracted Eber HVAC, Inc. for the School District’s RTU Replacement Project which constitutes a construction-related purchase respectively which requires prior approval from the Pennsylvania Department of Education (PDE). The School District did not o...
CONDITION: The Northern Cambria School District contracted Eber HVAC, Inc. for the School District’s RTU Replacement Project which constitutes a construction-related purchase respectively which requires prior approval from the Pennsylvania Department of Education (PDE). The School District did not obtain the required prior approval from PDE for this expenditure. This is a repeat finding (2023-001) for the prior fiscal year. CRITERIA: PDE and Section 2 CFR 200.439(b) of the Uniform Guidance require prior written approval by the federal or pass-through awarding agency for capital purchases including equipment, buildings, and land. Capital expenditures for special purpose equipment with a unit cost of $5,000 or more must also have prior approval. MANAGEMENT’S CORRECTIVE ACTION PLAN: Management will complete the Prior Approval Form for the Pennsylvania Department of Education (PDE) and obtain approval from PDE in advance of incurring any future federally funded expenditures, that meet PDE’s criteria as a capital purchase, to ensure compliance with PDE and Section 2 CFR 200.439(b) of the Uniform Guidance. This procedure will be implemented effective immediately for all future applicable capital purchases.
View Audit 354514 Questioned Costs: $1
Bremen Community High School District 228
IL
Reporting
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
View Audit 354497
Finding 555798 (2024-001)
Material Weakness 2024
Cheyenne County, Nebraska
NE
Internal Control / Segregation of Duties
The County has assessed the benefits and costs associated with proper segregation of duties and has determined that costs would outweigh the benefits received. The County understands the inherent risks associated with improper segregation of accounting functions. Management has communicated the ne...
The County has assessed the benefits and costs associated with proper segregation of duties and has determined that costs would outweigh the benefits received. The County understands the inherent risks associated with improper segregation of accounting functions. Management has communicated the need for transactions to be well supported by documentation as well as seeking appropriate authorization when appropriate. The County requires reporting to the Board of Commissioner for all disbursements to ensure transactions are proper and potential errors and irregularities are identified on a timely basis. The County will continue to review accounting procedures and processes to further mitigate this internal control deficiency whenever possible and feasible.
View Audit 354487
Finding 555796 (2024-002)
Significant Deficiency 2024
Ivy Plaza Housing Corporation
OH
Questioned Costs HUD Housing Programs Special Tests & Provisions
Finding 2024-002 HUD Approval Process for Residual Receipts Withdrawal Program Name/Assistance Listing Title: Supportive Elderly Housing Section 202 Federal Assistance Listing No: 14.157 Corrective Action Plan: To address the issue of withdrawing funds from the residual receipts account without ...
Finding 2024-002 HUD Approval Process for Residual Receipts Withdrawal Program Name/Assistance Listing Title: Supportive Elderly Housing Section 202 Federal Assistance Listing No: 14.157 Corrective Action Plan: To address the issue of withdrawing funds from the residual receipts account without prior HUD approval, we will take corrective actions to ensure compliance with HUD regulations. We will communicate this with HUD to determine if replenishment is required and provide supporting documentation for review. If HUD mandates replenishment, we will explore available funding sources to restore the withdrawn amount. Additionally, we will enhance documentation procedures, implement stricter internal controls to ensure prior approval for withdrawals, and designate a compliance contact to facilitate future HUD communications. A tracking system will also be developed to oversee fund withdrawals and prevent similar occurrences in the future. Proposed Completion Date: 12/31/2025
View Audit 354481 Questioned Costs: $1
Finding 555795 (2024-001)
Significant Deficiency 2024
Ivy Plaza Housing Corporation
OH
Questioned Costs HUD Housing Programs Subrecipient Monitoring
2024-001 Strengthening Compliance with Replacement Reserve Deposit Requirements Program Name/Assistance Listing Title: Supportive Elderly Housing Section 202 Federal Assistance Listing No: 14.157 Corrective Action Plan: To address the identified shortfall in replacement reserve deposits, we wil...
2024-001 Strengthening Compliance with Replacement Reserve Deposit Requirements Program Name/Assistance Listing Title: Supportive Elderly Housing Section 202 Federal Assistance Listing No: 14.157 Corrective Action Plan: To address the identified shortfall in replacement reserve deposits, we will implement measures to ensure compliance with HUD requirements. Moving forward, we will prioritize making timely deposits and closely monitor reserve balances to prevent future delays. A tracking sheet will be established to record monthly payments, and quarterly reviews will be conducted to identify and address any shortfalls proactively. Additionally, we will schedule a check-in meeting with our accounting firm by the third quarter to review reserve balances and ensure all funding obligations are met. We will also find ways to fund the deficit as soon as possible to restore compliance and maintain financial stability. These actions will strengthen financial oversight and help maintain compliance with HUD regulations. Proposed Completion Date: 12/31/2025
View Audit 354481 Questioned Costs: $1
Finding 555794 (2024-001)
Significant Deficiency 2024
Trinity Terrace, Inc.
MD
HUD Housing Programs Eligibility Subrecipient Monitoring
a. Comments on the Finding and Each Recommendation Management agrees that the EIV Income Report for certain selected files were not generated in a timely manner as well as timely recertification, as required by HUD guidelines. We attribute this finding to prior management handling of compliance as w...
a. Comments on the Finding and Each Recommendation Management agrees that the EIV Income Report for certain selected files were not generated in a timely manner as well as timely recertification, as required by HUD guidelines. We attribute this finding to prior management handling of compliance as well as the delay in software set-up at management transition. b. Action(s) Taken or Planned on the Finding As there has been a change in the Management Agent, the agent will ensure that the EIV Income Report and annual certifications are completed according to HUD guidelines. The site now has updated its file set-up review to make sure reports have been completed within HUD guidelines and new company policy as well as corporate compliance monitoring.
View Audit 354477
Finding 555793 (2024-005)
Significant Deficiency 2024
Rome Housing Authority
NY
HUD Housing Programs Reporting Significant Deficiency
The Executive Director has implemented procedures for the procurement of an auditor to ensure the Financia Data Schedule is filed within nine months after the conclusion of the fiscal year. Name of Responsible Person: Tami Lucia, Executive Director Implementation date: September 2024
The Executive Director has implemented procedures for the procurement of an auditor to ensure the Financia Data Schedule is filed within nine months after the conclusion of the fiscal year. Name of Responsible Person: Tami Lucia, Executive Director Implementation date: September 2024
View Audit 354468
Finding 555792 (2024-004)
Significant Deficiency 2024
Rome Housing Authority
NY
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions
RHA has put in place comprehensive new procedures and controls for all the staff members, including Clerks, Housing Assistants, Housing Coordinators and Project Managers, concerning the management of the waiting list process. As of September 2024m a new waiting list will be generating following each...
RHA has put in place comprehensive new procedures and controls for all the staff members, including Clerks, Housing Assistants, Housing Coordinators and Project Managers, concerning the management of the waiting list process. As of September 2024m a new waiting list will be generating following each new move-in, and the previous waiting list will be appropriately filed and preserved. Name of Responsible Person: Entire Admin Staff lmplementatio_n Date: September 2024
View Audit 354468
Park Ridge-Niles School District 64
IL
Reporting
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
View Audit 354465
Finding 555782 (2024-002)
Significant Deficiency 2024
Harvest Regional Food Bank, Inc.
AR
Special Tests & Provisions Reporting Significant Deficiency
All federal food commodities received will be entered into the SMF QuickBooks system and reported to the Arkansas Department of Education (ADE) within 48 hours of delivery by the Operations Manager or his assistant. All federal food receipts will be verified by a secondary employee monthly to ensure...
All federal food commodities received will be entered into the SMF QuickBooks system and reported to the Arkansas Department of Education (ADE) within 48 hours of delivery by the Operations Manager or his assistant. All federal food receipts will be verified by a secondary employee monthly to ensure ADE has received and properly processed the submission into their system. Any discrepancies will be discussed and corrected as necessary. Harvest will perform an inventory count quarterly and adjust inventory amounts as needed in the SMF QuickBooks system.
View Audit 354463
Finding 555772 (2024-001)
Significant Deficiency 2024
Alliance for Community Empowerment, Inc.
CT
Questioned Costs Allowable Costs / Cost Principles Period of Performance
CT Energy Assistance Program– Assistance Listing No. 93.568 Recommendation: We recommend Alliance for Community Empowerment, Inc. design controls to ensure an adequate review process is in place to review the period of costs incurred to ensure costs are charged to grants in the proper period. Action...
CT Energy Assistance Program– Assistance Listing No. 93.568 Recommendation: We recommend Alliance for Community Empowerment, Inc. design controls to ensure an adequate review process is in place to review the period of costs incurred to ensure costs are charged to grants in the proper period. Action taken in response to finding: All expenditures will be reviewed and recorded in the proper period of performance. The correction was put into place during the audit and all expenditures have been reviewed during entry and at the point of signature from the Finance Director. Name of the contact person responsible for corrective action: Indi Hayes, Finance Director Planned completion date for corrective action plan: March 21, 2025
View Audit 354453 Questioned Costs: $1
Wren's Way, Inc.
OH
Reporting § 200.512
Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on thi...
Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.
View Audit 354447
Summit Terrace Development Corporation
OH
Reporting § 200.512
Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on thi...
Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.
View Audit 354446
Robins Terrace, Inc.
OH
Reporting § 200.512
Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on thi...
Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.
View Audit 354445
Pigeon Creek I, Inc.
OH
Reporting § 200.512
Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on thi...
Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.
View Audit 354444
Peachtree Iii, Inc.
OH
Reporting § 200.512
Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on thi...
Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.
View Audit 354443
McTaggert Court, Inc.
OH
Reporting § 200.512
Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on thi...
Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.
View Audit 354442
Cardinals Peak, Inc.
OH
Reporting § 200.512
Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on thi...
Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.
View Audit 354441
Pelican Place, INC
OH
Reporting § 200.512
Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on thi...
Action Taken: It was recently discovered that OMCDC had filed our 2023 annual reporting package and data collections forms to the Federal Audit Clearinghouse later than 30 days after the reports were received from the auditors. As a result, OMCDC has created a new policy and procedure focused on this requirement to formalize our commitment to accurate and timely submissions.
View Audit 354440
Finding 555763 (2024-002)
Material Weakness 2024
Feeding Illinois
IL
Cash Management Internal Control / Segregation of Duties
Finding No.: 2024-002 Internal Control Over Grant Expenditures Federal Program Name: FEMA Feeding Mission CFDA Numbers: 97.036 Federal Agency: U.S. Department of Human Services Finding: During testing of grant expenditures, it was noted that 2 out of 2 reimbursements tested were modified by ...
Finding No.: 2024-002 Internal Control Over Grant Expenditures Federal Program Name: FEMA Feeding Mission CFDA Numbers: 97.036 Federal Agency: U.S. Department of Human Services Finding: During testing of grant expenditures, it was noted that 2 out of 2 reimbursements tested were modified by the State Agency overseeing the grant. Feeding Illinois did not properly calculate the number of expenditures for reimbursement. Questioned Costs: N/A Systemic or Isolated: This instance of noncompliance is systemic. Effect of Finding: The Organization submitted grant expenditures both in excess of amounts reimbursed. Recommendation: We recommend that the Organization perform a more detailed review of the information submitted to verify the accuracy prior to submission for reimbursement. . Corrective Action Plan: All future federal grant programs that require substantial lines of information and calculations to be submitted for reimbursement of allowable costs will be reviewed by at least two qualified persons before submission to the administering agency (e.g. IDHS).. Contact Person Responsible for Corrective Action: Stephen Ericson, Executive Director Anticipated Completion Date: June 30, 2025
View Audit 354427
Finding 555761 (2024-002)
Material Weakness 2024
Human Response Network
CA
Material Weakness Reporting
Explanation and Corrective Action Taken: The audit for the Year Ended June 30, 2021 was completed in June 2023 which has caused a rippling effect for subsequent audits to be filed late. The Fiscal Officer that was responsible for the June 30, 2021 audit did not prepare or provide the necessary finan...
Explanation and Corrective Action Taken: The audit for the Year Ended June 30, 2021 was completed in June 2023 which has caused a rippling effect for subsequent audits to be filed late. The Fiscal Officer that was responsible for the June 30, 2021 audit did not prepare or provide the necessary financial information to the Auditors. That Fiscal Officer resigned in March 2022 and the position remained vacant until August 1st, 2022. In August 2022, the preceding Fiscal Officer was rehired. During their prior employment from February 2013 until March 2021 there were no audit findings. In addition to the Fiscal Officer position being vacant for five months, there was a new fiscal coordinator position created and the fiscal assistant position had gone through 3 staff members in less than three years. There are no staff at Human Response Network (HRN) with accounting education or experience except for the Fiscal Officer and fiscal department of three. The Fiscal Officer who was re-hired in August 2022 completed the 6/30/2021 audit, submitted May 4, 2023, the 6/30/2022 audit, submitted July 9, 2024, and the 6/30/2023 audit, submitted January 23, 2025. The 6/30/2024 audit is currently in progress and nearly finished. All efforts to submit it to the Federal Clearinghouse by 3/31/2025 were made, however we will miss the deadline by approximately 2 weeks. Human Response Network agrees that monthly reconciliations of all general ledger and balance sheet accounts should be performed timely and accurately. Staff continue to receive internal and external training and mentoring from experienced staff members. The Fiscal Procedures will be reviewed and updated to strengthen internal controls and weaknesses in processes or controls within 90 days of the audit submission.
View Audit 354424
Gardenside Terrace, Inc.
IN
The management company will provide the auditors with information to perform the audit in a timely manner.
The management company will provide the auditors with information to perform the audit in a timely manner.
View Audit 354402
Independence Heights INC
TX
Reporting
Audit Finding 2024-0001 - Review of the security deposit account showed that the balance as of December 31, 2024 was insufficient to cover the tenant security deposit liability and was not held in an interest bearing account. - Management response: The Project had a shortfall of operational cash an...
Audit Finding 2024-0001 - Review of the security deposit account showed that the balance as of December 31, 2024 was insufficient to cover the tenant security deposit liability and was not held in an interest bearing account. - Management response: The Project had a shortfall of operational cash and used some funds from the security deposit account. The fees associated with an interest bearing bank account would outweigh the benefits of interest based on the size of the security deposit account. Auditee will replenish the money to the security deposit account as soon as possible. Management will also research the feasibility of finding a bank account that will pay sufficient interest to cover any fees charged.
View Audit 354401
Independence Heights INC
TX
HUD Housing Programs Reporting
Audit Finding 2024-0002 - Funds were withdrawn from the replacement reserve without HUD’s written authorization. - Management response: The Project had a shortfall of operational cash and had to withdraw from the replacement reserve. Auditee will replenish the money to the replacement reserve as s...
Audit Finding 2024-0002 - Funds were withdrawn from the replacement reserve without HUD’s written authorization. - Management response: The Project had a shortfall of operational cash and had to withdraw from the replacement reserve. Auditee will replenish the money to the replacement reserve as soon as possible.
View Audit 354401
Finding 555742 (2024-001)
Significant Deficiency 2024
Nutley Senior Citizens Housing Corporation
NJ
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting
Management has reviewed the audit finding and acknowledges the delay in depositing surplus cash. Management was under the impression that the surplus cash was going to be used for the reduction of a future HAP payment. Management believes this was an isolated incident and has taken corrective action...
Management has reviewed the audit finding and acknowledges the delay in depositing surplus cash. Management was under the impression that the surplus cash was going to be used for the reduction of a future HAP payment. Management believes this was an isolated incident and has taken corrective action by reinforcing internal procedures to ensure timely deposits in the future. Additional monitoring measures have been implemented to prevent recurrence.
View Audit 354370
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