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Corrective Action Plans

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Finding 520244 (2024-001)
Significant Deficiency 2024
Hands Metro Apartments, Inc.
PA
Eligibility HUD Housing Programs Internal Control / Segregation of Duties
We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and...
We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and never properly functioned as it should. The CEO, Matthew Good, and the Director of Community Management, Cathy Consilgio, had decided prior to the audit engagement that a third party would be contracted to review applicant files prior to move-in for all HUD subsidized properties. (We have used AJ Johnson to review/approve LIHTC/HOME files for several years.) Employee training had been put on hold due to the upcoming HOTMA changes, and as the dates for HOTMA were pushed, training lagged. Our policy is as follows: once a new hire Property Manager or Assistant Property Manager completes the initial 90-day probationary period, they will be scheduled for formal HUD occupany training, and formal LIHTC training if it applies to their portfolio. Current employes will receive training bi-annually, which may include training that occures during the PAHMA conferences. All employes receive Fair Housing Training at least bi-annually, with new employees being scheduled for the first available training after their initial 90-day probationary period. The tracking sheet will be updated as training occurs, and any certificates earned will be kept on file.
View Audit 339872
Maryvale Apartments, Inc.
PA
HUD Housing Programs Subrecipient Monitoring
We concur with the auditors' finding that the Project failed to complete and submit recertifications within the required timeframe. HANDS did fail to complete recertifications timely not due to insufficient tracking, but due to lack of staff. We understand that late certifications can lead to inaccu...
We concur with the auditors' finding that the Project failed to complete and submit recertifications within the required timeframe. HANDS did fail to complete recertifications timely not due to insufficient tracking, but due to lack of staff. We understand that late certifications can lead to inaccurate rents/subsidies, which lead to subsequent adjustments. We will continue interviewing applicants for vacant positions, and existing employees will continue to assist in covering the vacant positions without putting their own portfolios at risk of falling behind. We will strengthen training in the area of sending tenants HUD required notices of recertification and following the steps for termination of subsidy. The tracking system is built into our property management software, and all managers and assistant managers have been trained in its use. As stated above, we will follow the same plan of action for HUD/LIHTC training after the initial 90-day probationary period has concluded.
View Audit 339871
Finding 520242 (2024-001)
Significant Deficiency 2024
Maryvale Apartments, Inc.
PA
Eligibility HUD Housing Programs Internal Control / Segregation of Duties
We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and...
We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and never properly functioned as it should. The CEO, Matthew Good, and the Director of Community Management, Cathy Consilgio, had decided prior to the audit engagement that a third party would be contracted to review applicant files prior to move-in for all HUD subsidized properties. (We have used AJ Johnson to review/approve LIHTC/HOME files for several years.) Employee training had been put on hold due to the upcoming HOTMA changes, and as the dates for HOTMA were pushed, training lagged. Our policy is as follows: once a new hire Property Manager or Assistant Property Manager completes the initial 90-day probationary period, they will be scheduled for formal HUD occupany training, and formal LIHTC training if it applies to their portfolio. Current employes will receive training bi-annually, which may include training that occures during the PAHMA conferences. All employes receive Fair Housing Training at least bi-annually, with new employees being scheduled for the first available training after their initial 90-day probationary period. The tracking sheet will be updated as training occurs, and any certificates earned will be kept on file.
View Audit 339871
Finding 520241 (2024-001)
Significant Deficiency 2024
Hands Triad Housing, Inc.
PA
Eligibility HUD Housing Programs Internal Control / Segregation of Duties
We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and...
We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and never properly functioned as it should. The CEO, Matthew Good, and the Director of Community Management, Cathy Consilgio, had decided prior to the audit engagement that a third party would be contracted to review applicant files prior to move-in for all HUD subsidized properties. (We have used AJ Johnson to review/approve LIHTC/HOME files for several years.) Employee training had been put on hold due to the upcoming HOTMA changes, and as the dates for HOTMA were pushed, training lagged. Our policy is as follows: once a new hire Property Manager or Assistant Property Manager completes the initial 90-day probationary period, they will be scheduled for formal HUD occupany training, and formal LIHTC training if it applies to their portfolio. Current employes will receive training bi-annually, which may include training that occures during the PAHMA conferences. All employes receive Fair Housing Training at least bi-annually, with new employees being scheduled for the first available training after their initial 90-day probationary period. The tracking sheet will be updated as training occurs, and any certificates earned will be kept on file.
View Audit 339870
Finding 520240 (2024-001)
Significant Deficiency 2024
Niagara Apartments, Inc.
PA
Eligibility HUD Housing Programs Internal Control / Segregation of Duties
We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and...
We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and never properly functioned as it should. The CEO, Matthew Good, and the Director of Community Management, Cathy Consilgio, had decided prior to the audit engagement that a third party would be contracted to review applicant files prior to move-in for all HUD subsidized properties. (We have used AJ Johnson to review/approve LIHTC/HOME files for several years.) Employee training had been put on hold due to the upcoming HOTMA changes, and as the dates for HOTMA were pushed, training lagged. Our policy is as follows: once a new hire Property Manager or Assistant Property Manager completes the initial 90-day probationary period, they will be scheduled for formal HUD occupany training, and formal LIHTC training if it applies to their portfolio. Current employes will receive training bi-annually, which may include training that occures during the PAHMA conferences. All employes receive Fair Housing Training at least bi-annually, with new employees being scheduled for the first available training after their initial 90-day probationary period. The tracking sheet will be updated as training occurs, and any certificates earned will be kept on file.
View Audit 339869
Finding 520239 (2024-001)
Significant Deficiency 2024
Capabilities of Crawford County, Inc.
PA
Eligibility HUD Housing Programs Internal Control / Segregation of Duties
We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and...
We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and never properly functioned as it should. The CEO, Matthew Good, and the Director of Community Management, Cathy Consilgio, had decided prior to the audit engagement that a third party would be contracted to review applicant files prior to move-in for all HUD subsidized properties. (We have used AJ Johnson to review/approve LIHTC/HOME files for several years.) Employee training had been put on hold due to the upcoming HOTMA changes, and as the dates for HOTMA were pushed, training lagged. Our policy is as follows: once a new hire Property Manager or Assistant Property Manager completes the initial 90-day probationary period, they will be scheduled for formal HUD occupany training, and formal LIHTC training if it applies to their portfolio. Current employes will receive training bi-annually, which may include training that occures during the PAHMA conferences. All employes receive Fair Housing Training at least bi-annually, with new employees being scheduled for the first available training after their initial 90-day probationary period. The tracking sheet will be updated as training occurs, and any certificates earned will be kept on file.
View Audit 339868
Finding 520238 (2024-001)
Significant Deficiency 2024
Brookside Apartments, Inc.
PA
Eligibility HUD Housing Programs Internal Control / Segregation of Duties
We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and...
We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and never properly functioned as it should. The CEO, Matthew Good, and the Director of Community Management, Cathy Consilgio, had decided prior to the audit engagement that a third party would be contracted to review applicant files prior to move-in for all HUD subsidized properties. (We have used AJ Johnson to review/approve LIHTC/HOME files for several years.) Employee training had been put on hold due to the upcoming HOTMA changes, and as the dates for HOTMA were pushed, training lagged. Our policy is as follows: once a new hire Property Manager or Assistant Property Manager completes the initial 90-day probationary period, they will be scheduled for formal HUD occupany training, and formal LIHTC training if it applies to their portfolio. Current employes will receive training bi-annually, which may include training that occures during the PAHMA conferences. All employes receive Fair Housing Training at least bi-annually, with new employees being scheduled for the first available training after their initial 90-day probationary period. The tracking sheet will be updated as training occurs, and any certificates earned will be kept on file.
View Audit 339867
Finding 520237 (2024-013)
Significant Deficiency 2024
City of Albuquerque
NM
Reporting Internal Control / Segregation of Duties Procurement, Suspension & Debarment
The City concurs with the finding. The CDBG contract check list has been updated to include the FFATA reporting requirement. The Fiscal CDBG Policies and procedures have been modified to include a section on FFATA reporting to be completed with the time frame set forth in the FF AT A requirements.
The City concurs with the finding. The CDBG contract check list has been updated to include the FFATA reporting requirement. The Fiscal CDBG Policies and procedures have been modified to include a section on FFATA reporting to be completed with the time frame set forth in the FF AT A requirements.
View Audit 339863
Finding 520236 (2024-012)
Significant Deficiency 2024
City of Albuquerque
NM
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
The City concurs with the finding. The APD Grant Administrator will establish a process to ensure that all programmatic reports are submitted on time by creating a spreadsheet to track the due dates for each programmatic report. Once the reports are submitted, it will be the responsibility of the Gr...
The City concurs with the finding. The APD Grant Administrator will establish a process to ensure that all programmatic reports are submitted on time by creating a spreadsheet to track the due dates for each programmatic report. Once the reports are submitted, it will be the responsibility of the Grant Coordinator to record the submission date. If a report is submitted late, the Grant Coordinator must contact the grantor by the end of the day to explain the reason for the delay.
View Audit 339863
Finding 520235 (2024-011)
Significant Deficiency 2024
City of Albuquerque
NM
Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303 § 200.403
The City concurs with the finding. Albuquerque Police Department (APD) Grant Administrator will meet with the City Grant Administrator to review and prepare the necessary payroll corrections, ensuring that all payroll charges allocated to the grant are accurate. The APD Grant Administrator will be r...
The City concurs with the finding. Albuquerque Police Department (APD) Grant Administrator will meet with the City Grant Administrator to review and prepare the necessary payroll corrections, ensuring that all payroll charges allocated to the grant are accurate. The APD Grant Administrator will be responsible for submitting correcting payroll reclassifications to the City's Grants Management Section for review, entry and approval no later than January 31, 2025. APD will work directly with the City's Grants Management Section to establish new reconciliation, reclassification and validation processes to ensure that only eligible officers and pay types are charged to the grant.
View Audit 339863
Finding 520234 (2024-010)
Significant Deficiency 2024
City of Albuquerque
NM
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.511
The City concurs with the finding. Transit Department staff is in the process of developing a policy establishing internal controls over timekeeping and is near finalizing the policy. Once finalized, the policy will be reviewed with appropriate parties. Further, the Transit Department is exploring t...
The City concurs with the finding. Transit Department staff is in the process of developing a policy establishing internal controls over timekeeping and is near finalizing the policy. Once finalized, the policy will be reviewed with appropriate parties. Further, the Transit Department is exploring the purchase and implementation of additional software to assist with enacting these controls.
View Audit 339863
Finding 520233 (2024-009)
Significant Deficiency 2024
City of Albuquerque
NM
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
The City concurs with the finding. The City's Grant Administrator will work with the Department of Health, Housing and Homeless and the Department of Municipal Development to adequately document the comparison of capital expenditure options and demonstrate the superiority of the chosen capital proje...
The City concurs with the finding. The City's Grant Administrator will work with the Department of Health, Housing and Homeless and the Department of Municipal Development to adequately document the comparison of capital expenditure options and demonstrate the superiority of the chosen capital project in the final written justifications.
View Audit 339863
Finding 520229 (2024-004)
Material Weakness 2024
Covington Community School Corporation
IN
Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313
Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U200013 Pass-Through Entity: Indiana Departmen...
Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Audit Findings: Material Weakness Context: The School Corporation expended $82,286 on building renovations during the period under audit which was charged to the ESSER III (84.425U) grant award. It was noted these capital asset acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2024. Contact Person Responsible for Corrective Action: Vicki Jones Contact Phone Number: 765-793-4877 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All capital assets will be included in the AFR each year and verified with a sign-off by the Superintendent. Anticipated Completion Date: July 2025
View Audit 339860
Finding 520227 (2024-003)
Material Weakness 2024
Covington Community School Corporation
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328
Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II and ESSER III amounts reported on the Year 3 report ($347,59...
Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II and ESSER III amounts reported on the Year 3 report ($347,591 and $337,851 respectively) did not agree to the underlying expenditure records ($135,355 and $159,811 respectively). Additionally, we noted that the ESSER II amount reported on the Year 4 report ($233,093) did not agree to the underlying expenditure records ($267,310) of the School Corporation. Contact Person Responsible for Corrective Action: Vicki Jones Contact Phone Number: 765-793-4877 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Annual report data will be submitted with the requested information and will be verified with a sign-off by the Superintendent. Anticipated Completion Date: July 2025
View Audit 339860
Finding 520226 (2024-001)
Material Weakness 2024
Metro United Way, Inc.
KY
Finding: Subsequent to the issuance of the audited financial statements for the year ended April 30, 2024, it was discovered that the Organization recorded pledges, receivables, and revenue for certain donors based on estimates calculated by the Organization, rather than formal commitments, which is...
Finding: Subsequent to the issuance of the audited financial statements for the year ended April 30, 2024, it was discovered that the Organization recorded pledges, receivables, and revenue for certain donors based on estimates calculated by the Organization, rather than formal commitments, which is not in accordance with the requirements of U.S. GAAP. Corrective Actions Taken or Planned: Metro United Way will record donor pledges receivable and their related revenue only if there is sufficient evidence in the form of verifiable documentation that a promise to give has been made and received. Client Responsible Party(s): Sandra Watson, Director, Revenue Processing, Phillip Bond, Chief Financial Officer. Completion Date: Corrective action plan was implemented during the fiscal year ending April 30, 2024.
View Audit 339791
Wesley Homes, Inc.
GA
We recommend that management implement further internal controls over security deposit cash to ensure adequate cash is on hand to cover the security deposit liability at year end. Management agrees with the finding and the recommended internal control procedures have been implemented. Management has...
We recommend that management implement further internal controls over security deposit cash to ensure adequate cash is on hand to cover the security deposit liability at year end. Management agrees with the finding and the recommended internal control procedures have been implemented. Management has already corrected the issue and funds have been deposited to the security deposit cash account to fully cover the liability.
View Audit 339779
Asbury Harris, Llc, A Division of Wesley Homes, Inc.
GA
We recommend that management implement further internal controls over security deposit cash to ensure adequate cash is on hand to cover the security deposit liability at year end. Management agrees with the finding and the recommended internal control procedures have been implemented. Management has...
We recommend that management implement further internal controls over security deposit cash to ensure adequate cash is on hand to cover the security deposit liability at year end. Management agrees with the finding and the recommended internal control procedures have been implemented. Management has already corrected the issue and funds have been deposited to the security deposit cash account to fully cover the liability.
View Audit 339777
Finding 520219 (2024-001)
Material Weakness 2024
The University of Vermont Health Network INC
VT
Reporting § 200.303
Finding 2024-001 – Material weakness over amounts reported on the Schedule of Expenditures of Federal Awards (SEFA) Information on the Federal Program: Assistance Listing Number: 97.036 Assistance Listing Title: COVID-19 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) View...
Finding 2024-001 – Material weakness over amounts reported on the Schedule of Expenditures of Federal Awards (SEFA) Information on the Federal Program: Assistance Listing Number: 97.036 Assistance Listing Title: COVID-19 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) Views of Responsible Officials and Planned Corrective Action: Management has updated internal controls for the review and approval of the SEFA. Outlier projects (unique grant projects that aren’t recorded in the grant recording system) are reviewed for Uniform Guidance reporting based on program-specific guidance. Once complete, another member of management reviews the SEFA and general ledger details for accuracy. When questions arise, discussion will occur to ensure accuracy in the amounts reported on the SEFA. Person responsible: Paul DeDominicas Network Director of Grant Office Anticipated completion date: 09/30/2025
View Audit 339776
Finding 520216 (2024-001)
Material Weakness 2024
Tri-County School Corporation
IN
School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303
Finding 2024-001 – Child Nutrition Cluster – Eligibility Context: During sample testing of 60 students for eligibility, we noted 7 instances where there was no documented review by someone other than the individual making the eligibility determination. The lack of review was isolated to paper appl...
Finding 2024-001 – Child Nutrition Cluster – Eligibility Context: During sample testing of 60 students for eligibility, we noted 7 instances where there was no documented review by someone other than the individual making the eligibility determination. The lack of review was isolated to paper applications. Contact Person Responsible for Corrective Action: Mr. Patrick Culp Contact Phone Number: 219-279-2418 Views of Responsible Official: We concur with the finding. Of note, this is a new finding as we have never experienced this problem before. For this audit period, the Tri-County Food Service Director suffered a serious foot injury, requiring her to miss an extended period of time. When the accident with the Food Service Director occurred, one of the first actions the corporation took was to contact IDOE about our situation. The IDOE was aware how the review the process would look during that time. While the Food Service Director was recovering, student eligibility was not reviewed properly. Description of Corrective Action Plan: The Tri-County School Corporation food service director will complete all initial reviews of student eligibility. The initial review will be for both electronic and paper applications. Once the initial review is complete, the Tri-County central office secretary will complete a second review. The secretary works in a different building and does not have a role in eligibility determinations. Anticipated Completion Date: Our corrective action plan began in August 2024, upon the return of our food service director, and this is the plan moving forward.
View Audit 339770
Susquehanna Township School District
PA
Procurement, Suspension & Debarment § 200.318 § 200.320 § 200.324 § 200.403
Susquehanna Township School District respectfully submits the following corrective action plan for the year ended June 30, 2024. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule: A. ...
Susquehanna Township School District respectfully submits the following corrective action plan for the year ended June 30, 2024. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule: A. Compliance Findings Finding 2024-001: Procurement Federal Agency: U.S. Department of Education Pass-through agency: Pennsylvania Department of Education Assistance Listing Number: 84.425 Education Stabilization Fund; 84.027 IDEA Recommendation: The Subrecipient must implement procedures to fully comply with Uniform Guidance Procurement requirements. View of Responsible Officials and Corrective Action Planned: The District will require all payments to have either a purchase order or request for payment form completed. The Accounts Payable Coordinator is responsible for ensuring the form is signed for all disbursements. For the particular item cited by our monitors the Superintendent and Business Manager signed off on the invoice instead of a request for payment form. The District Accountant / Business Office Manager discussed with the Accounts Payable Coordinator that going forward this is insufficient. All payments must have either a purchase order or request for payment form. The District Accountant / Business Office Manager reviews backup documentation for check disbursements. During their review if any payments are discovered to be missing a purchase order or request for payment form, he will notify the Accounts Payable Coordinator to complete the form. This is effective immediately. The District has also reviewed the applicable Uniform Guidance Procurement requirements and has developed an electronic procurement process that all staff member making the purchase with federal funds, must complete a form prior to the procurement being made. Then the Business Manager approves the form. There is a box to check if the procurement is a sole source. If this is checked the Business Manager will require justification. This process was presented by the Business Office to Leadership Personnel on 5/9/24 and is effective now. Person Responsible: Oslwen C. Anderson, Jr., Business Manager OCA Completion Date: June 30, 2024
View Audit 339765
Four Rivers Community School, Inc.
OR
The School will review the current process and implement enhanced procedures to ensure staff consistently document their review of certified payrolls, ensuring compliance with prevailing wage requirements.
The School will review the current process and implement enhanced procedures to ensure staff consistently document their review of certified payrolls, ensuring compliance with prevailing wage requirements.
View Audit 339757
Finding 520183 (2024-004)
Material Weakness 2024
Johnsonburg Area School District
PA
Internal Control / Segregation of Duties
Segregation of Duties Year ended June 30, 2024 Auditor’s recommendation: We recognize that the District has attempted to mitigate the lack of segregation of duties by having other individuals perform certain ancillary duties of record-keeping including: opening the mail; signing of checks; distribu...
Segregation of Duties Year ended June 30, 2024 Auditor’s recommendation: We recognize that the District has attempted to mitigate the lack of segregation of duties by having other individuals perform certain ancillary duties of record-keeping including: opening the mail; signing of checks; distribution of payroll and vendor checks; and bank reconciliations. These duties could be enhanced by having the individual responsible for the preparation of bank reconciliations compare the reconciled bank balances to the District’s general ledger software on a monthly basis, as currently reconciliations are compared against manual worksheets. In addition, we recommend that the individual responsible for opening mail also maintain a cash receipts log, with someone independent of the cash receipts function reconciling the log to the general ledger and bank statements at certain times during the year. For mitigating controls over the District’s payroll, the District should consider having the Superintendent review a monthly change report showing any changes in pay rates or employees. Finally, for controls over cash disbursements, the Board should account for the sequence of checks for each disbursement register to ensure that all checks are being reviewed. In addition a report should be generated that documents any new vendors added to the payable module. This report could be approved monthly by the Superintendent. School District’s Response: Linda Benson, Business Manager, understands the importance of having strong segregation of duties and will attempt to separate certain responsibilities as outlined above for the year ending June 30, 2025.
View Audit 339753
Finding 520169 (2024-003)
Material Weakness 2024
Johnsonburg Area School District
PA
Internal Control / Segregation of Duties
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Year ended June 30, 2024 Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the District should continue to review and accept both ...
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements Year ended June 30, 2024 Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and in the future, under the new pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District’s Response: Linda Benson, Business Manager, has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information for the year ending June 30, 2025 and in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the District considers such assistance provided by the auditors to be the most cost effective in preparing such information.
View Audit 339753
Finding 520161 (2024-002)
Significant Deficiency 2024
Tri-City Healthcare District
CA
HUD Housing Programs Cash Management Reporting
Finding 2024-002: Reporting – Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance Corrective Action Planned: The District agrees with the findings and management has implemented a corrective action plan to ensure the required reports are filed timely. Starting Ja...
Finding 2024-002: Reporting – Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance Corrective Action Planned: The District agrees with the findings and management has implemented a corrective action plan to ensure the required reports are filed timely. Starting January 2024, all financial reports were filed on time. Person Responsible for Corrective Action: Anh Nguyen, Controller Anticipated Completion Date: June 30, 2025
View Audit 339746
Finding 520156 (2024-001)
Significant Deficiency 2024
Housing Authority of the City of Bluefield
WV
HUD Housing Programs Subrecipient Monitoring Eligibility
2024-001 – ALN 14.850 – Public Housing Operating Fund – Eligibility Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Mr. Tony Webster, Executive Director Projected Completion Date: June 30, 2025
2024-001 – ALN 14.850 – Public Housing Operating Fund – Eligibility Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Mr. Tony Webster, Executive Director Projected Completion Date: June 30, 2025
View Audit 339710
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