Corrective Action Plans

Finding 523136 (2024-002)

Significant Deficiency 2024

IL

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Supportive Housing for the Elderly (Section 202) Mortgage Financing– FAL No. 14.157 Section 202 Project Rental Assistance Contract – FAL No. 14.157 Recommendation: We recommend that management ensure any surplus cash is deposited within 90 days of year end. Explanation of disagreement with audit fi...

Supportive Housing for the Elderly (Section 202) Mortgage Financing– FAL No. 14.157 Section 202 Project Rental Assistance Contract – FAL No. 14.157 Recommendation: We recommend that management ensure any surplus cash is deposited within 90 days of year end. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We will ensure future surplus cash is deposited within the required timeline. Name(s) of the contact person(s) responsible for corrective action: Tammy Neuhalfen Planned completion date for corrective action plan: January 30, 2025

View Audit 342455

Finding 523134 (2024-001)

Material Weakness 2024

Indian Town Home Association

IL

Internal Control / Segregation of Duties Material Weakness

Supportive Housing for the Elderly (Section 202) Mortgage Financing– FAL No. 14.157 Section 202 Project Rental Assistance Contract – FAL No. 14.157 Recommendation: When a lack of segregation of duties exists, management’s and the board’s close supervision and review of accounting information are th...

Supportive Housing for the Elderly (Section 202) Mortgage Financing– FAL No. 14.157 Section 202 Project Rental Assistance Contract – FAL No. 14.157 Recommendation: When a lack of segregation of duties exists, management’s and the board’s close supervision and review of accounting information are the best means of preventing or detecting errors and irregularities. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will continue to monitor monthly financial results and accounting information as correction is not practical. Name(s) of the contact person(s) responsible for corrective action: Tammy Neuhalfen Planned completion date for corrective action plan: In process

View Audit 342455

Finding 523133 (2024-001)

None 2024

Caring Heart Rehabilitation and Nursing Center, INC

PA

Reporting HUD Housing Programs

Recommendation: The Project will implement policies and procedures to ensure that annual financial reports are filed prior to deadlines. Action Taken: The Project’s outside financial accounting consultant updated and expanded its financial preparation software during the fiscal year and incurred ...

Recommendation: The Project will implement policies and procedures to ensure that annual financial reports are filed prior to deadlines. Action Taken: The Project’s outside financial accounting consultant updated and expanded its financial preparation software during the fiscal year and incurred some delays in integrating the two systems. Those delays have been resolved and the Project intends in filing the audit timely for the next year.

View Audit 342454

Finding 523132 (2024-001)

Significant Deficiency 2024

Davis County, Iowa

IA

Internal Control / Segregation of Duties

SIGNIFICANT DEFICIENCY III-A-24 Segregation of Duties Name of contact person: Kristi Goodson, County Auditor Corrective Action: The duties will be separated as much as possible and alternative controls will be considered to compensate for lack of separation. Proposed Completion Date: Ongoing.

View Audit 342445

Finding 523131 (2024-001)

None 2024

Robeson County Housing Authority

NC

Questioned Costs HUD Housing Programs

The files in question will be adjusted during the tenant’s annual recertification. The housing managers (along with internal audit team members) will attend yearly rent recalculation refresher courses and check for errors when recalculating rent. The internal audit team will conduct internal tenant ...

The files in question will be adjusted during the tenant’s annual recertification. The housing managers (along with internal audit team members) will attend yearly rent recalculation refresher courses and check for errors when recalculating rent. The internal audit team will conduct internal tenant file reviews monthly. The Housing Director will discuss file management during monthly staff meetings. The Authority plans to implement these procedures effective January 1, 2025.

View Audit 342432 Questioned Costs: $1

Finding 523130 (2024-001)

Significant Deficiency 2024

Delta County Joint School District 50j

CO

Questioned Costs Procurement, Suspension & Debarment § 200.214 § 200.303 § 200.319 § 200.324 § 200.516

Type of Finding : Significant Deficiency Over Compliance with Procurement and Suspension Debarment Delta County Joint School District No. 50J had the following regarding internal controls in Nutritional Services: The District did not properly procure one vendor within the Child Nutritional Cluster t...

Type of Finding : Significant Deficiency Over Compliance with Procurement and Suspension Debarment Delta County Joint School District No. 50J had the following regarding internal controls in Nutritional Services: The District did not properly procure one vendor within the Child Nutritional Cluster that incurred questioned costs in excess of the $25,000 threshold, based on 2 CFR 200.516. Delta County Joint School District No. 50J concurs with finding 2024-001 and will implement the following corrective steps: Additional procedures have been put in place, and documentation will be maintained for purchases to satisfy Procurement and Debarment requirements.

View Audit 342419 Questioned Costs: $1

Finding 523127 (2024-004)

Material Weakness 2024

Lighthouse Academies of Northwest Indiana, Inc.

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

2024-004 Education Stabilization Funds – Assistance Listing No. 84.425 Recommendation: We recommend that NWILCS implement procedures and controls to ensure the required reports are accurate and completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit ...

2024-004 Education Stabilization Funds – Assistance Listing No. 84.425 Recommendation: We recommend that NWILCS implement procedures and controls to ensure the required reports are accurate and completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. NWILCS will revise our policy and procedures to ensure required reports are done accurately and completed timely. This was demonstrated during the completion of the annual reports for the Education Stabilization Funds this past December 2024. We provided accurate and timely reports by the stated deadlines required by the vendor. Name of the contact person responsible for corrective action: David Sevier Planned completion date for corrective action plan: Completed in December 2024

View Audit 342416

Finding 523124 (2024-003)

Significant Deficiency 2024

Lighthouse Academies of Northwest Indiana, Inc.

IN

Questioned Costs Allowable Costs / Cost Principles § 200.430

2024-003 Education Stabilization Funds – Assistance Listing No. 84.425 Recommendation: We recommend NWILCS ensure policies and procedures for payroll expenditures for grant programs be charged to the federal grant based on approved hours worked in the program. Explanation of disagreement with audit ...

2024-003 Education Stabilization Funds – Assistance Listing No. 84.425 Recommendation: We recommend NWILCS ensure policies and procedures for payroll expenditures for grant programs be charged to the federal grant based on approved hours worked in the program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. NWILCS has just brought it’s accounting operations in house as of October 1, 2024 and is working on policy and procedures to ensure that proper recording of payroll occurs. In addition, we are working with ADP to create a file to be loaded directly into our accounting system after each payroll. This will help reduce the number of possible errors. Name of the contact person responsible for corrective action: David Sevier Planned completion date for corrective action plan: May 31, 2025 am

View Audit 342416 Questioned Costs: $1

Finding 523121 (2024-002)

Material Weakness 2024

Lighthouse Academies of Northwest Indiana, Inc.

IN

Material Weakness Reporting Internal Control / Segregation of Duties

MATERIAL WEAKNESS 2024-002 Interfund Activity Recommendation: We recommend that management review controls related to interfund activity on a regular basis (monthly or quarterly) to ensure that total activity accurately reflects both Gary and East Chicago on a standalone basis and is reasonable. Exp...

MATERIAL WEAKNESS 2024-002 Interfund Activity Recommendation: We recommend that management review controls related to interfund activity on a regular basis (monthly or quarterly) to ensure that total activity accurately reflects both Gary and East Chicago on a standalone basis and is reasonable. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. NWILCS is currently drafting a plan to review interfund activity on a quarterly basis to be shared with the finance committee and board for any potential action or at least updates on interfund balances. Name of the contact person responsible for corrective action: David Sevier Planned completion date for corrective action plan: March 31, 2025.

View Audit 342416

Finding 523118 (2024-001)

Material Weakness 2024

Lighthouse Academies of Northwest Indiana, Inc.

IN

Material Weakness Reporting Internal Control / Segregation of Duties

MATERIAL WEAKNESS 2024-001 Audit Adjustments Recommendation: We recommend that management review controls related to financial statement preparation review at the end of each period. Financial statement preparation should include a review of reconciliations and balances to ensure that financial stat...

MATERIAL WEAKNESS 2024-001 Audit Adjustments Recommendation: We recommend that management review controls related to financial statement preparation review at the end of each period. Financial statement preparation should include a review of reconciliations and balances to ensure that financial statement line items are properly stated and classified. Internally prepared financial statements should also be reviewed by members of management outside the finance department on a periodic (monthly or quarterly). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. NWILCS will include in its revised financial policies that financial statements and reconciliation of balances are to be done on a monthly basis to ensure financial statement line items are properly stated and classified. NWILCS strives to provide monthly financial statements for review by the finance committee prior to submission to the full board for acceptance. Name of the contact person responsible for corrective action: David Sevier The process is currently in place and was demonstrated at the January 2025 Board Meeting.

View Audit 342416

Finding 523108 (2024-002)

Material Weakness 2024

St. Monica's Home

NE

Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.327

U.S. Department of the Treasury, Passed through Lancaster County, Nebraska COVID-19 Coronavirus State and Local Fiscal Recovery Funds, AL #21.027 Procurement, Suspension, and Debarment: Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: The Organization does not...

U.S. Department of the Treasury, Passed through Lancaster County, Nebraska COVID-19 Coronavirus State and Local Fiscal Recovery Funds, AL #21.027 Procurement, Suspension, and Debarment: Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: The Organization does not have a formalized procurement policy that conforms to applicable standards under Uniform Guidance. Additionally, the Organization did not follow procurement policies when obtaining bids for contracts. Responsible Individuals: Natalya Young, Executive Director Corrective Action Plan: Procedures will be developed to ensure proper procurement transactions in accordance with the Uniform Guidance. Additionally, the Organization will follow procurement policies when obtaining bids for contracts. Anticipated Completion Date: June 2025

View Audit 342404

Finding 523099 (2024-002)

Significant Deficiency 2024

St. Louis Area Food Bank, Inc.

MO

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring

Finding 2024-002: Lack of Internal Control Over Compliance for Food Distributions Corrective Action Plan: Food distribution invoice signed by one (1) partner agency did not agree to the actual weight disbursed. We have taken action to address this issue, and it has already been implemented. A new Ch...

Finding 2024-002: Lack of Internal Control Over Compliance for Food Distributions Corrective Action Plan: Food distribution invoice signed by one (1) partner agency did not agree to the actual weight disbursed. We have taken action to address this issue, and it has already been implemented. A new Chief Operating Officer along with several warehouse employees were hired to ensure that proper staffing was maintained in the process. Management has also developed new Standard Operating Procedures (SOPs) and training programs for warehouse staff to ensure accurate documentation and compliance moving forward. This allows for the packing lists to be printed and packing to occur well in advance to allow for adjustments to be made in time to accurately reflect the amounts disbursed. The new SOPs also include that partner agencies have at least 24 hours to contact the Organization for any issues with the distribution and the Organization will update documentation and/or collect the order to reflect the documentation. Two positions have been staffed: Inventory Control and Quality Control part of their role is to make sure the pick ticket matches the pick order and then reconcile against the invoice at the time of posting. Name of Responsible Person: Meredith Knopp, Chief Executive OfficerAnticipated Completion Date: Implemented in December 31, 2024

View Audit 342402

Finding 523090 (2024-003)

Significant Deficiency 2024

St. Louis Area Food Bank, Inc.

MO

Internal Control / Segregation of Duties Eligibility Significant Deficiency

Finding 2024-003: Lack Internal Control Over Compliance for Timely Execution of Required Agreements Corrective Action Plan: Single Audit partner agreements for fiscal year 2024 (July 1, 2023 - June 30, 2024) with five (5) partner agencies were signed in June 2024 and November 2024. Management notes...

Finding 2024-003: Lack Internal Control Over Compliance for Timely Execution of Required Agreements Corrective Action Plan: Single Audit partner agreements for fiscal year 2024 (July 1, 2023 - June 30, 2024) with five (5) partner agencies were signed in June 2024 and November 2024. Management notes that as of year-end and final fieldwork, personnel are now in place who understand the importance of maintaining and completing required documentation, including annual and bi-annual agreements. Management will implement additional measures, such as improved tracking systems and staff training, to prevent future delays in the execution of required annual and bi-annual agreements. Management currently reconciles Al33 documents to agency partners. In addition, the management team is ensuring documents are signed and stored in an electronic document signature platfonn i.e DocuSign. Access to this platform will be available to all key staff for utilization and verification. Tracking is also documented within a separate excel spreadsheet and reconciled back to the electronic signature database. A Standard Operating Procedure has been created and implemented. Name of Responsible Person: Meredith Knopp, Chief Executive Officer Anticipated Completion Date: December 31 , 2024

View Audit 342402

Finding 523083 (2024-002)

Material Weakness 2024

Rend Lake College District #521

IL

Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding No. 2024-002 - Internal Controls over Student Financial Assistance Special Tests and Provisions Condition: • During the compliance testing of “Special Tests and Provisions – Return of Funds” we noted that fourteen (14) return of funds calculations for the spring semester did not use the corr...

Finding No. 2024-002 - Internal Controls over Student Financial Assistance Special Tests and Provisions Condition: • During the compliance testing of “Special Tests and Provisions – Return of Funds” we noted that fourteen (14) return of funds calculations for the spring semester did not use the correct dates. • During the audit of the Federal Student Assistance Cluster, we noted one (1) instance the income tax reported on the Institutional Information Record (ISIR) did not match the information on the student’s income tax transcript. We also noted one (1) instance of the student’s household size not agreeing to the ISIR. Plan: • For the Return of Funds, this process was calculated by the PowerFAIDs system. The system did not consider the correct dates for spring break. RLC has moved to the Colleague system and the dates have been verified. • (1) For the verification area, one student’s AGI was reported using the wrong line of the tax return resulting in an understatement of AGI. This was a human error and did not result in a change in the student’s EFC. The specialist was told about the error and will pay closer attention to the numbers. (2) For the student with the household size, the student did not include all in the household on the verification worksheet. Due to the conflict, the student was contacted for the correct information. This information was received in writing and updated. However, the correct verbiage was not used. From that day forward, a student will be required to complete a new verification worksheet with the exact verbiage required. Anticipated Date of Completion: Immediately upon learning of the deficiencies. Contact Person Responsible for Corrective Action: Amy Epplin, Director of Institutional Compliance & Research

View Audit 342359

Finding 523077 (2024-001)

None 2024

Town of East Haven

CT

Reporting

The amount reported in the June 30, 2024 project and expenditure report for current period expenditures was not able to be reconciled to the amounts expended in the Town’s general ledger. The Town will implement procedures to ensure reports are based upon the Town’s general ledger and properly reco...

The amount reported in the June 30, 2024 project and expenditure report for current period expenditures was not able to be reconciled to the amounts expended in the Town’s general ledger. The Town will implement procedures to ensure reports are based upon the Town’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines. The implementation process for the finding noted above will be monitored by the Town’s Finance Director.

View Audit 342342

Finding 523075 (2024-002)

Material Weakness 2024

Association House of Chicago

IL

Allowable Costs / Cost Principles Material Weakness Matching / Level of Effort / Earmarking

OTHER MATTERS MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE Finding 2024-002 – Allocation and Documentation of Payroll Costs Recommendation: Management should develop a process whereby payroll costs allocated to federal grants; are supported by a system of internal controls which provides r...

OTHER MATTERS MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE Finding 2024-002 – Allocation and Documentation of Payroll Costs Recommendation: Management should develop a process whereby payroll costs allocated to federal grants; are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable and properly allocated, reasonably reflect the total activity for which the employee is compensated and support the distribution of the employee’s wages among specific activities or cost objectives if the employee woks on more than one federally funded program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will develop and implement a process whereby payroll costs for staff are supported by a system of internal controls which will provide reasonable assurance that the charges are accurate, allowable, and properly allocated. Name of contact person responsible for corrective action: Juan Carlos Linares, President and CEO Planned completion date for corrective action plan: December 31, 2024

View Audit 342339

Finding 523056 (2024-001)

Material Weakness 2024

Unified School District No. 500

KS

Procurement, Suspension & Debarment § 200.320

1. Emphasis on Guideline Adherence All Purchasing Department staff will receive a formal directive reinforcing the importance of compliance with established quote requirements. This directive will emphasize: • The role of competitive pricing in responsible fiscal management. • The necessity of obta...

1. Emphasis on Guideline Adherence All Purchasing Department staff will receive a formal directive reinforcing the importance of compliance with established quote requirements. This directive will emphasize: • The role of competitive pricing in responsible fiscal management. • The necessity of obtaining and documenting quotes for transparency and auditability. • The requirement to attach all quotes to the Requisition in BusinessPLUS before submission for approval. 2. Mandatory Training on Procurement Compliance To ensure full understanding of purchasing policies, the department will implement mandatory training sessions for all staff involved in the procurement process. This training will cover: • Quote requirements and thresholds per the Purchasing Manual. • Proper documentation and attachment of quotes in BusinessPLUS. • Grant-specific procurement compliance to align with funding requirements. • Consequences of non-compliance, including potential funding risks and audit findings. This training will be required for all purchasing personnel and will be completed by February 28, 2025. 3. Strengthened Supervision & Approval Processes • Purchasing Director will review and verify that quotes are attached in BusinessPLUS before approving requisitions. • A pre-submission checklist will be implemented to confirm compliance before requisition approval. • Random spot audits will be conducted on purchases exceeding $3,000 to ensure full compliance. 4. Enforcement & Accountability • Any requisition submitted without the required quotes will be rejected and returned for correction. • Repeated failure to comply with quoting policies may result in additional corrective action, including performance reviews or disciplinary measures. 5. Process Improvement & Monitoring • The Purchasing Manual will be reviewed to ensure clarity in requirements, and any needed clarifications will be communicated to relevant personnel.

View Audit 342330

Finding 523043 (2024-002)

Significant Deficiency 2024

Woodside Village, Inc. 042-Hd112

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Reserve for Replacement Provisions and introduce policies and procedures to prevent oversight of incomplete or incorrect monthly deposits. Explanat...

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Reserve for Replacement Provisions and introduce policies and procedures to prevent oversight of incomplete or incorrect monthly deposits. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Planned completion date for corrective action plan: June 30, 2025

View Audit 342298

Finding 523041 (2024-004)

Significant Deficiency 2024

Ottawa River Estates, Inc. 042-Hd072

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. We recommend the entity make the requi...

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. We recommend the entity make the required deposit immediately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2025

View Audit 342297

Finding 523039 (2024-003)

Significant Deficiency 2024

Ottawa River Estates, Inc. 042-Hd072

OH

Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Replacement Reserve Provisions and introduce policies and procedures to prevent oversight of deposit changes and deposit the underfunded amount imm...

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Replacement Reserve Provisions and introduce policies and procedures to prevent oversight of deposit changes and deposit the underfunded amount immediately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2025

View Audit 342297

Finding 523037 (2024-002)

Significant Deficiency 2024

Ottawa River Estates, Inc. 042-Hd072

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. We recommend the entity make the requir...

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. We recommend the entity make the required deposit immediately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the required deposit immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2025

View Audit 342297

Finding 523036 (2024-002)

Significant Deficiency 2024

Tahoe Regional Planning Agency

NV

Reporting

TRPA will add oversite to review to quarterly and final progress reports. Program staff and support staff will check each other quarterly on submitting their reports by the deadline. Staff has access to the ASAP software for applicable grants to check whether reports have been turned in.

View Audit 342296

Finding 523034 (2024-006)

Significant Deficiency 2024

Brook View Gardens, Inc. 042-Hd087

OH

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Cash Management

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: performing training regarding HUD requirements surrounding Allowable Cost Provisions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in re...

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: performing training regarding HUD requirements surrounding Allowable Cost Provisions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will collect improperly disbursed amounts immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2024

View Audit 342295

Finding 523032 (2024-005)

Significant Deficiency 2024

Brook View Gardens, Inc. 042-Hd087

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Performing training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. Explanation of disagreement with aud...

Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Performing training regarding HUD requirements surrounding Residual Receipts Provisions and introduce policies and procedures to prevent oversight of deposit changes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management with conduct training and introduce new policies and procedures to prevent noncompliance. Management will make the current year required Surplus Cash deposit of $10,079 immediately. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2024

View Audit 342295

Finding 523030 (2024-003)

Significant Deficiency 2024

Brook View Gardens, Inc. 042-Hd087

OH

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Recommendation: Procedures should be implemented to ensure a timeline with documentation of required deposit to the Residual Receipts account based on prior year audited financial statements surplus cash calculation. We also recommend the surplus cash amount of $36,710 calculated at June 30, 2024 be...

Recommendation: Procedures should be implemented to ensure a timeline with documentation of required deposit to the Residual Receipts account based on prior year audited financial statements surplus cash calculation. We also recommend the surplus cash amount of $36,710 calculated at June 30, 2024 be deposited immediately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management will implement a documented timeline to ensure proper and timely deposit of surplus cash to the residual receipts account. Name(s) of the contact person(s) responsible for corrective action: Cheryl Wilson, Executive Director Planned completion date for corrective action plan: June 30, 2024

View Audit 342295

Corrective Action Plans

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