Corrective Action Plans

Finding 566905 (2023-004)

Material Weakness 2023

City of Compton

CA

HUD Housing Programs Subrecipient Monitoring Reporting

Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The City Controller’s Office drafted a grants policy that is currently under review by City Management. Community development staff will ensure a succession plan is in pl...

Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The City Controller’s Office drafted a grants policy that is currently under review by City Management. Community development staff will ensure a succession plan is in place for any staff turnover and for report preparation compliance. Planned Implementation Date: September 2025 Responsible Person(s): City Manager, City Controller, and Community Development Director

View Audit 359774

Finding 566036 (2023-003)

Material Weakness 2023

West Burlington Independent School District

IA

Internal Control / Segregation of Duties Reporting

We will review our procedures and implement changes to improve internal control, as we deem necessary.

View Audit 359688

Finding 566032 (2023-001)

Material Weakness 2023

Horizon Health Services, Inc. and Affiliates

NY

Reporting

Re: The Horizon Corporations Report on Internal Control over Compliance for Federal Programs Dopkins & Company, LLP completed an updated report on internal control over financial reporting and on compliance and other matters based on an audit of combined financial statements performed in accordance...

Re: The Horizon Corporations Report on Internal Control over Compliance for Federal Programs Dopkins & Company, LLP completed an updated report on internal control over financial reporting and on compliance and other matters based on an audit of combined financial statements performed in accordance with Government Auditing Standards for federal programs for the operating period January 1, 2023 to December 31, 2023. Upon completion of the audit procedures, one finding was identified. The following is a response to this finding: Finding: The Companies' internal control over review of the Schedule of Expenditures of Federal Awards failed to detect $1,224,086 of federal award expenditures. The Companies should enhance their internal controls over intake and tracking of grants, including identification of federal awards, to produce a complete and accurate Schedule of Expenditures of Federal Awards. Horizon Response: In response to the finding, Horizon updated our procedures regarding completion of the Schedule of Expenditures of Federal Awards to the following: begin with the prior year audited schedule, update continuing awards with current year expenditures, remove concluded awards, and add new program expenditures. New programs will be identified via an internal tracking spreadsheet of all awards that will be updated monthly throughout the year by the Finance Manager and reviewed by the VP of Finance. This tracking spreadsheet will include funding source and, where applicable, CFDA/ ALN designations. At year end, this tracking spreadsheet will be reconciled to the SEFA.

View Audit 359678

Finding 566002 (2023-003)

Significant Deficiency 2023

Beaumont Senior Citizens Housing, Inc.

TX

Questioned Costs HUD Housing Programs Subrecipient Monitoring

CORRECTIVE ACTION PLAN Name of the Project: Baten Arms Apartments FHA/CONTACT NO. 114-11227 Audit Firm: M Group, LLP Audit Period: The year ended June 30, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding ou...

CORRECTIVE ACTION PLAN Name of the Project: Baten Arms Apartments FHA/CONTACT NO. 114-11227 Audit Firm: M Group, LLP Audit Period: The year ended June 30, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING #2023-003: Section 8 Housing Assistance Payments Program, CFDA: 14.195 and Mortgage Insurance Section 223(f) Insured Loan, CFDA:14.155 CORRECTIVE ACTION TO BE COMPLETED: The Corporation will review and monitor documentation procedures to ensure compliance regarding cash disbursements. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Stewart Grounds.

View Audit 359650 Questioned Costs: $1

Finding 566001 (2023-002)

Significant Deficiency 2023

Beaumont Senior Citizens Housing, Inc.

TX

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

CORRECTIVE ACTION PLAN Name of the Project: Baten Arms Apartments FHA/CONTACT NO. 114-11227 Audit Firm: M Group, LLP Audit Period: The year ended June 30, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding ou...

CORRECTIVE ACTION PLAN Name of the Project: Baten Arms Apartments FHA/CONTACT NO. 114-11227 Audit Firm: M Group, LLP Audit Period: The year ended June 30, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING #2023-002: Section 8 Housing Assistance Payments Program, CFDA: 14.195 and Mortgage Insurance Section 223(f) Insured Loan, CFDA: 14.155 CORRECTIVE ACTION TO BE COMPLETED: None. The June 2023 mortgage payment was made July 1, 2023. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Stewart Grounds, Chief Financial Officer.

View Audit 359650 Questioned Costs: $1

Finding 565999 (2023-001)

Material Weakness 2023

Beaumont Senior Citizens Housing, Inc.

TX

HUD Housing Programs Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN Name of the Project: Baten Arms Apartments FHA/CONTACT NO. 114-11227 Audit Firm: M Group, LLP Audit Period: The year ended June 30, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding ou...

CORRECTIVE ACTION PLAN Name of the Project: Baten Arms Apartments FHA/CONTACT NO. 114-11227 Audit Firm: M Group, LLP Audit Period: The year ended June 30, 2023 Compliance Review COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN FINDING #2023-001: Section 8 Housing Assistance Payments Program, CFDA: 14.195 and Mortgage Insurance Section 223(f) Insured Loan, CFDA: 14.155 CORRECTIVE ACTION TO BE COMPLETED: The Corporation completed and submitted the financials for audit for the year ended June 30, 2023. The financial data was submitted into the FASSUB system. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Stewart Grounds, Chief Financial Officer.

View Audit 359650

Finding 565954 (2023-006)

Significant Deficiency 2023

Housing Authority of Cass County

ND

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2024.

View Audit 359596

Finding 565953 (2023-005)

Significant Deficiency 2023

Housing Authority of Cass County

ND

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2024.

View Audit 359596

Finding 565952 (2023-004)

Significant Deficiency 2023

Housing Authority of Cass County

ND

Significant Deficiency

Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority is working with an outside accountancy consulting firm to provide ongoing reviews of the internal accounting records, determine proper balances, and ensure all ledger balances are accurate prior to the audit being ...

Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority is working with an outside accountancy consulting firm to provide ongoing reviews of the internal accounting records, determine proper balances, and ensure all ledger balances are accurate prior to the audit being conducted to ensure a more timely audit process. Planned Completion Date for CAP December 31, 2024.

View Audit 359596

Finding 565951 (2023-003)

Significant Deficiency 2023

Housing Authority of Cass County

ND

HUD Housing Programs Eligibility Significant Deficiency

Contact Person Derek Johnson, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2024

View Audit 359596

Finding 565836 (2023-003)

Significant Deficiency 2023

Ville Platte Affordable Housing CORP

LA

HUD Housing Programs Special Tests & Provisions

FINDING #2023-003 RESIDUAL RECEIPTS DEPOSIT Recommendation: The management agent should compute an estimate of surplus cash (residual receipts) for the fiscal year upon completion of that period. In the event that surplus cash exists at the completion of the fiscal period, the management agent mus...

FINDING #2023-003 RESIDUAL RECEIPTS DEPOSIT Recommendation: The management agent should compute an estimate of surplus cash (residual receipts) for the fiscal year upon completion of that period. In the event that surplus cash exists at the completion of the fiscal period, the management agent must further ensure that all required deposits are made to the residual receipts account within the required time frame and that the balance in that account meets the minimum required balance in accordance with the regulatory agreement between the Entity and HUD. Views of Responsible Officials and Planned Corrective Action: The management agent agrees with the finding and the auditor’s recommendations have been adopted. Surplus cash will be calculated upon the completion of an annual fiscal period. If it is concluded that surplus cash exists at the end of the annual fiscal period, and further determined that the surplus cash was received within that fiscal period, that amount of surplus cash will be deposited into the Residual Receipts Account within ninety days of the close of that fiscal period.

View Audit 359557

Finding 565835 (2023-002)

Significant Deficiency 2023

Ville Platte Affordable Housing CORP

LA

HUD Housing Programs

FINDING #2023-002 LATE CENSUS BUREAU FILING Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action:...

FINDING #2023-002 LATE CENSUS BUREAU FILING Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is now aware of the continuing compliance requirement and will comply with this recommendation in the future.

View Audit 359557

Finding 565834 (2023-001)

Significant Deficiency 2023

Ville Platte Affordable Housing CORP

LA

HUD Housing Programs

FINDING #2023-001 LATE AUDIT SUBMISSION Recommendation: We recommend that the property comply with HUD’s audit requirements and ensure that the audit is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is aware and will co...

FINDING #2023-001 LATE AUDIT SUBMISSION Recommendation: We recommend that the property comply with HUD’s audit requirements and ensure that the audit is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is aware and will comply with this recommendation in the future.

View Audit 359557

Finding 565830 (2023-103)

Material Weakness 2023

Human Services Campus, INC

AZ

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430

Finding 2023-103 - Allocation of Payroll Costs Determination - Material Weakness in Internal Controls over Compliance Responsible Party: Ervin Reed, Director of Finance Anticipated Completion Date: July 1, 2025 Planned Action: Engage in active and regular conversations with program leadership to e...

Finding 2023-103 - Allocation of Payroll Costs Determination - Material Weakness in Internal Controls over Compliance Responsible Party: Ervin Reed, Director of Finance Anticipated Completion Date: July 1, 2025 Planned Action: Engage in active and regular conversations with program leadership to ensure that staff are appropriately budgeted to programs based on a pre-determined expectation. Actual time spent will be allocated during the program year, compared to the budget, and adjusted if needed. If administrative staff are budgeted to a program, a time study will be undertaken to determine appropriate portions of time charged.

View Audit 359538

Finding 565829 (2023-102)

Material Weakness 2023

Human Services Campus, INC

AZ

Reporting Cash Management Matching / Level of Effort / Earmarking

Finding 2023-102 - Grants and contracts - Identification of expenses and reconciliation and analysis Determination - Material Weakness in Internal Controls over Compliance Responsible Party: Ervin Reed, Director of Finance Anticipated Completion Date: September 30, 2025 Planned Action: Designed a ...

Finding 2023-102 - Grants and contracts - Identification of expenses and reconciliation and analysis Determination - Material Weakness in Internal Controls over Compliance Responsible Party: Ervin Reed, Director of Finance Anticipated Completion Date: September 30, 2025 Planned Action: Designed a cost center structure where program direct and indirect costs are tagged. Additionally, identify all relevant funding sources for each program. Configure the accounting system (Quickbooks for FY24 and NetSuite for FY25) to use multiple segments to track both revenue and expenses - one segment for program, one segment for funding source. An 'unfunded' code will be used to capture costs not billable to specific grants.

View Audit 359538

Finding 565827 (2023-101)

Significant Deficiency 2023

Human Services Campus, INC

AZ

Cash Management Reporting HUD Housing Programs

Finding 2023-101 - Grants and Contracts - Identification of expenses and reconciliation Determination - Significant Deficiency in Internal Controls over Compliance & Allowable CostsResponsible Party: Ervin Reed, Director of Finance Anticipated Completion Date: September 30, 2025 Planned Action: Des...

Finding 2023-101 - Grants and Contracts - Identification of expenses and reconciliation Determination - Significant Deficiency in Internal Controls over Compliance & Allowable CostsResponsible Party: Ervin Reed, Director of Finance Anticipated Completion Date: September 30, 2025 Planned Action: Designed a cost center structure where program direct and indirect costs are tagged. Additionally, identify all relevant funding sources for each program. Configure the accounting system (Quickbooks for FY24 and NetSuite for FY25) to use multiple segments to track both revenue and expenses - one segment for program, one segment for funding source. An 'unfunded' code will be used to capture costs not billable to specific grants.

View Audit 359538

Finding 565826 (2023-002)

Material Weakness 2023

My Project USA

OH

Reporting Internal Control / Segregation of Duties

Federal Audit Clearinghouse Filing – My Project USA recognizes the importance of timely filing of the Federal Audit Clearinghouse report. To address this issue, Uzair Qidwai, Ramy El- Asal, and Executive Director Zerqa Abid will ensure the audit is completed promptly and the reporting is done within...

Federal Audit Clearinghouse Filing – My Project USA recognizes the importance of timely filing of the Federal Audit Clearinghouse report. To address this issue, Uzair Qidwai, Ramy El- Asal, and Executive Director Zerqa Abid will ensure the audit is completed promptly and the reporting is done within the specified timeframe.

View Audit 359537

Finding 565825 (2023-001)

Material Weakness 2023

My Project USA

OH

Material Weakness Reporting Equipment & Real Property Management

Prior Period Restatement – My Project USA acknowledges the importance of accurately reporting transactions within the appropriate accounting periods and recognizes the internal control weaknesses that contributed to this finding. To address this issue, Uzair Qidwai, Ramy El-Asal, and Executive Direc...

Prior Period Restatement – My Project USA acknowledges the importance of accurately reporting transactions within the appropriate accounting periods and recognizes the internal control weaknesses that contributed to this finding. To address this issue, Uzair Qidwai, Ramy El-Asal, and Executive Director Zerqa Abid will review the organization's processes and internal controls to ensure they are up-to-date and robust enough to instill full confidence in the organization's ability to report transactions in a timely and accurate manner. Additionally, new measures will be implemented to provide a comprehensive overview of all grants, thereby enhancing the understanding of the overall grant environment.

View Audit 359537

Finding 565823 (2023-002)

None 2023

Bridges Domestic & Sexual Violence Support Services

NH

Internal Control / Segregation of Duties § 200.512

Planned Corrective Action: Single Audit Report will be completed as soon as possible for Fiscal Year 2024, and Fiscal year 2025 will be completed in a timely manner. It is anticipated that Single Audits will no longer be required after Fiscal Year 2025. Planned Implementation Date of Correction Ac...

Planned Corrective Action: Single Audit Report will be completed as soon as possible for Fiscal Year 2024, and Fiscal year 2025 will be completed in a timely manner. It is anticipated that Single Audits will no longer be required after Fiscal Year 2025. Planned Implementation Date of Correction Action: 7/1/2025. Person Responsible for Correction Action: Jane Bizeur, Business Manager; Erin McFarland Stafford, Rowley and Associates

View Audit 359531

Finding 565821 (2023-001)

Significant Deficiency 2023

Bridges Domestic & Sexual Violence Support Services

NH

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Planned Corrective Action: Review and Update: Accoutning and Personnel Policies and Procedures and update to follow OMB's Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards (UG). Planned Implementation Date of Corrective Action: 07/01/2025. Person Res...

Planned Corrective Action: Review and Update: Accoutning and Personnel Policies and Procedures and update to follow OMB's Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards (UG). Planned Implementation Date of Corrective Action: 07/01/2025. Person Responsible for Corrective Action: Jane Bizeur, Business Manager; Dawn Reams, Executive Director

View Audit 359531

Finding 565812 (2023-004)

Significant Deficiency 2023

Lincoln Road Benevolent Corporation D/b/a Olenes Pop Vidrine Gardens

LA

HUD Housing Programs Allowable Costs / Cost Principles

FINDING #2023-004 OVERPAYMENT OF PAYROLL EXPENSES Recommendation: We recommend that the management agent reimburse the entity for the overpayment of payroll expenses and implement additional controls to ensure that these fees are properly calculated in the future. Views of Responsible Officials a...

FINDING #2023-004 OVERPAYMENT OF PAYROLL EXPENSES Recommendation: We recommend that the management agent reimburse the entity for the overpayment of payroll expenses and implement additional controls to ensure that these fees are properly calculated in the future. Views of Responsible Officials and Planned Corrective Action: The management agent reimbursed the entity the $1,620. They have also contracted with an outside payroll organization to administer payroll.

View Audit 359522

Finding 565811 (2023-003)

Significant Deficiency 2023

Lincoln Road Benevolent Corporation D/b/a Olenes Pop Vidrine Gardens

LA

HUD Housing Programs

FINDING# 2023-003 RESIDUAL RECEIPTS DEPOSIT Recommendation: The management agent should compute an estimate of surplus cash (residual receipts) for the fiscal year upon completion of that period. In the event that surplus cash exists at the completion of the fiscal period, the Management Agent mu...

FINDING# 2023-003 RESIDUAL RECEIPTS DEPOSIT Recommendation: The management agent should compute an estimate of surplus cash (residual receipts) for the fiscal year upon completion of that period. In the event that surplus cash exists at the completion of the fiscal period, the Management Agent must further ensure that all required deposits are made to the Residual Receipts account within the required time frame and that the balance in that account meets the minimum required balance in accordance with the regulatory agreement between the Entity and HUD. Views of Responsible Officials and Planned Corrective Action: The management agent agrees with the finding and the auditor’s recommendations have been adopted. Surplus cash will be calculated upon the completion of an annual fiscal period. If it is concluded that surplus cash exists at the end of the annual fiscal period, and further determined that the surplus cash was received within that fiscal period, that amount of surplus cash will be deposited into the Residual Receipts Account within ninety days of the close of that fiscal period.

View Audit 359522

Finding 565810 (2023-002)

Significant Deficiency 2023

Lincoln Road Benevolent Corporation D/b/a Olenes Pop Vidrine Gardens

LA

HUD Housing Programs

FINDING# 2023-002 LATE CENSUS BUREAU FILING Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: ...

FINDING# 2023-002 LATE CENSUS BUREAU FILING Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management will comply with this recommendation in the future.

View Audit 359522

Finding 565809 (2023-001)

Significant Deficiency 2023

Lincoln Road Benevolent Corporation D/b/a Olenes Pop Vidrine Gardens

LA

HUD Housing Programs

FINDING# 2023-001 LATE AUDIT SUBMISSION Recommendation: We recommend that the property comply with HUD’s audit requirements and ensure that the audit is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is aware and will comp...

FINDING# 2023-001 LATE AUDIT SUBMISSION Recommendation: We recommend that the property comply with HUD’s audit requirements and ensure that the audit is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is aware and will comply with this recommendation in the future.

View Audit 359522

Finding 565802 (2023-002)

Significant Deficiency 2023

Substance Abuse Services, Inc.

PA

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.430

View of Responsible Official Currently, the Organization’s CEO and the bookkeeper will review each grant’s funding details prior to the grant’s fiscal year to determine how each employee’s salary percentages should be allocated according to the grant contract. Throughout the fiscal year, the CEO and...

View of Responsible Official Currently, the Organization’s CEO and the bookkeeper will review each grant’s funding details prior to the grant’s fiscal year to determine how each employee’s salary percentages should be allocated according to the grant contract. Throughout the fiscal year, the CEO and bookkeeper will meet regularly to review and incorporate any new hires to determine how their salary is expected to be allocated. Additionally, the outsourced accountant will review the allocations periodically throughout the year to ensure that it is being done properly. Over the next year, as considered efficient, the Organization will implement a daily timesheet record, which requires each program service employee to classify their daily time between federal grant programs. At the end of each week, staff members will submit their timesheet to their supervisor. The supervisor will review each week’s daily timesheet to confirm the staff are recognizing their activities properly. At the end of each month, the Organization’s outsourced accountant, will review these timesheets and determine the proper allocation needed to record each employee’s payroll activities in the accounting software by appropriate federal program. This process will allow for the allocation of actuals to each federal program by the end of the month.

View Audit 359497

Corrective Action Plans

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