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Corrective Action Plans

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Finding 565224 (2023-006)
Material Weakness 2023
Cadillac Area Oasis/family Resource Center
MI
Internal Control / Segregation of Duties Subrecipient Monitoring
Action to be taken – The Organization has updated its internal controls to reflect incorporate segregation of duties over the disbursement process and payroll processing. For payroll the updated process includes one person approving timesheets, another person processing payroll, the executive direct...
Action to be taken – The Organization has updated its internal controls to reflect incorporate segregation of duties over the disbursement process and payroll processing. For payroll the updated process includes one person approving timesheets, another person processing payroll, the executive director and board treasurer approving payroll, and lastly include a final approval of payroll. For disbursements the director of operations will open the mail and code bills for expense accounts, the executive director will approve bills for payment, the director of operations will print checks, the executive director or board treasurer will sign checks, the community response coordinator will mail checks, and the board treasurer will review bank reconciliations completed by the director of operations. All reconciliations will be reviewed by the board treasurer. Payroll processing will be performed by an outside financial management firm moving forward. Estimated completion date – In September 2024 the new executive director mandated her approval or that of the board treasurer for any expenses, including credit cards. In February 2025 we updated our internal controls and added an administrative assistant to provide an extra level of segregation of duties. Responsible person – Carla Filkins, Executive Director and Julie Rushing, Board Treasurer
View Audit 359118
Finding 565223 (2023-005)
Material Weakness 2023
Cadillac Area Oasis/family Resource Center
MI
Internal Control / Segregation of Duties Subrecipient Monitoring
Action to be taken – The Organization has adjusted its internal controls to include a final approval of payroll and withholdings by the executive director and board treasurer. The newly contracted outside financial Organization will be responsible for the processing of all payroll withholdings. The ...
Action to be taken – The Organization has adjusted its internal controls to include a final approval of payroll and withholdings by the executive director and board treasurer. The newly contracted outside financial Organization will be responsible for the processing of all payroll withholdings. The executive director and the treasurer will have online access to the accounts for oversight. Estimated completion date – In October 2024 the Executive Director began reviewing payroll and payroll withholdings during each pay period. Responsible person – Carla Filkins, Executive Director and Julie Rushing, Board Treasurer
View Audit 359118
Finding 565222 (2023-004)
Material Weakness 2023
Cadillac Area Oasis/family Resource Center
MI
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Subrecipient Monitoring
Action to be taken – In September 2024 when the new executive director joined the Organization, the Organization immediately began to pay and file the payroll withholding. The late tax payments were brought to the attention of the executive director by the auditing firm during the audit. The board o...
Action to be taken – In September 2024 when the new executive director joined the Organization, the Organization immediately began to pay and file the payroll withholding. The late tax payments were brought to the attention of the executive director by the auditing firm during the audit. The board of directors immediately contacted tax attorney Patti O’Dell. The tax attorney has been communicating with the IRS and the State of Michigan on behalf of the Organization. Patti O’Dell has since joined the Organization's board of directors. The new internal controls in place and the new arrangement of contracting with an outside financial management firm will improve oversight in the future. The Organization has accepted a purchase agreement for the Organization's building at 118 S Mitchell Street. The balance of the payroll taxes owed will be paid from the proceeds of the sale. Estimated completion date – The sale of the building and payment of the outstanding payroll tax balances are anticipated to be completed by June 2025. The Organization will pay the total amount owed along with interest and penalties as soon as the sale of the building closes. All 2024-2025 fiscal year payroll taxes are current in processing and payment. Responsible person – Carla Filkins, Executive Director and Julie Rushing, Board Treasurer
View Audit 359118
The Baltimore Station, Inc.
MD
Reporting Subrecipient Monitoring
Corrective Action Plan: 1. Created a detailed shared federal financial reporting calendar that includes all relevant deadlines and submission dates 2. Developed checklists for each report to ensure all required information is gathered and reviewed before submission 3. Designated a staff member who i...
Corrective Action Plan: 1. Created a detailed shared federal financial reporting calendar that includes all relevant deadlines and submission dates 2. Developed checklists for each report to ensure all required information is gathered and reviewed before submission 3. Designated a staff member who is responsible for tracking and managing federal financial reporting deadlines and ensuring timely submissions 4. Continuously evaluate the financial reporting process and make adjustments based on lessons learned from previous submissions and audits 5. Review and update internal policies and procedures to ensure that they reflect the latest federal reporting requirements and best practices Anticipated completion date: 1. Completed 2. Completed 3. Completed 4. Ongoing 5. Ongoing
View Audit 359065
Finding 565134 (2023-003)
Material Weakness 2023
The Baltimore Station, Inc.
MD
Material Weakness Internal Control / Segregation of Duties
Corrective Action Plan: 1. Proper identification and segregation of restricted revenue: Created spreadsheet that tracks restricted revenue, expenses, and balance remaining for each fund or restriction. This helps with both internal and external reporting requirements. 2. Matching Expenditures to Res...
Corrective Action Plan: 1. Proper identification and segregation of restricted revenue: Created spreadsheet that tracks restricted revenue, expenses, and balance remaining for each fund or restriction. This helps with both internal and external reporting requirements. 2. Matching Expenditures to Restrictions: As expenditures related to restricted funds are incurred (e.g., paying for program services or project costs), ensure these expenses are recorded against the same fund or tracking code used for the revenue. This ensures that all expenditures meet the requirements of the restriction and provides proper documentation for audit purposes. 3. Continuous monitoring and analysis to ensure accurate recording in the general ledger: Restricted funding will be reviewed at monthly Development meetings to ensure that revenue and expenses are appropriately recorded and that the remaining balance matches the restrictions. 4. Regular reviews and reconciliation of restricted funds to ensure compliance with restrictions. 5. Clear reporting to stakeholders and proper disclosure in financial statements. Anticipated completion date: 1. Completed 2. Ongoing 3. Starting February 10, 2025 4. Ongoing 5. Ongoing
View Audit 359065
Finding 565133 (2023-002)
Material Weakness 2023
The Baltimore Station, Inc.
MD
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring
Corrective Action Plan: 1. Standardize financial reporting procedures: • Accountant and ED will meet bi-weekly to review revenue and expenses • Accountant will meet with Donor Operations Manager monthly to confirm fund development revenue and expenses are properly allocated to the correct GL code • ...
Corrective Action Plan: 1. Standardize financial reporting procedures: • Accountant and ED will meet bi-weekly to review revenue and expenses • Accountant will meet with Donor Operations Manager monthly to confirm fund development revenue and expenses are properly allocated to the correct GL code • Accountant will send monthly financials to ED first for review • Once approved, ED will send monthly financials to Finance Committee Chair and BOD President • Finance Committee Chair will send to full board • Any questions will be addressed to the Finance Committee Chair • Budget will be reviewed at monthly leadership meetings • Regularly assess and refine, as applicable, financial reporting and closing processes to improve efficiency and accuracy 2. Finance Committee • Effective 9/2023, the finance committee was re-instituted to review financials and to implement stronger financial safeguards for TBS • Monthly meetings are held where financial performance and reports are reviewed in depth • Any anticipated risks will be reviewed • Finance Committee prepares annual budget with input from ED and BOD President 3. Board reporting • BOD members will receive monthly financial packet from Finance Committee Chair for review • Any questions will be directed to the Finance Committee Chair • Each quarterly board meeting will include a budget review highlighting projections and actuals vs budgeted • First board meeting of year will include comprehensive review of previous year Anticipated completion date: 1. Ongoing 2. Ongoing 3. Ongoing
View Audit 359065
Finding 565132 (2023-001)
Material Weakness 2023
The Baltimore Station, Inc.
MD
Internal Control / Segregation of Duties Material Weakness
Corrective Action Plan: 1. Review and update credit card and expense policies making it clear that receipts and invoices are mandatory for all purchases. Share this updated policy with all staff. 2. At the end of each month, staff members who have credit cards will submit their receipts along with t...
Corrective Action Plan: 1. Review and update credit card and expense policies making it clear that receipts and invoices are mandatory for all purchases. Share this updated policy with all staff. 2. At the end of each month, staff members who have credit cards will submit their receipts along with their credit card statement to the Administrator. The Administrator will be responsible for reviewing and ensuring that all of the receipts are in hand. If any are missing, the Administrator will work with the staff member to get a copy. If no copy is available, the staff member will write a statement explaining they are missing a receipt and what it was for. Document will be signed by the staff member and the Executive Director. 3. We will conduct quarterly reviews of expense documentation to ensure consistent compliance with policies. This will be reviewed during our quarterly Quality Improvement Program (QIP) meeting. Anticipated Completion Date: 1. Within 30 days 2. Within 30 days 3. Quarterly starting on February 10
View Audit 359065
A Kornegay Senior Houses Hdfc
NY
Reporting § 200.512
January 16, 2025 Management's Planned Corrective Action Plan For the Year Ended September 30, 2023 Names of contact person(s) responsible for corrective action: Sulika Cabrera-Drinane, President and Derrick Taitt, VP. Federal Award Finding and Questioned Costs Finding Number: 2023-001 - Supportiv...
January 16, 2025 Management's Planned Corrective Action Plan For the Year Ended September 30, 2023 Names of contact person(s) responsible for corrective action: Sulika Cabrera-Drinane, President and Derrick Taitt, VP. Federal Award Finding and Questioned Costs Finding Number: 2023-001 - Supportive Housing for the Elderly (Section 202) - CFDA # 14.157 Planned Corrective Action: Management acknowledges the Data Collection Form was not submitted timely and has emplemented controls to ensure timely filings. Anticipated Completion Date: January 30, 2025
View Audit 359010
Finding 565067 (2023-005)
Significant Deficiency 2023
City of South Portland, Maine
ME
Reporting Internal Control / Segregation of Duties
Management’s Response/Corrective Action Plan: Discrepancies noted above are due to the timing of transactions posting in the accounting system where period transactions are not posted until after the data is gathered for the report or even after the reporting period, but still has an effective dat...
Management’s Response/Corrective Action Plan: Discrepancies noted above are due to the timing of transactions posting in the accounting system where period transactions are not posted until after the data is gathered for the report or even after the reporting period, but still has an effective date within the period, so it is not picked up when reports are filed. They are corrected in the following quarterly report. For TRUCK/LFVNT, the amounts were correct but just not in the period reported, and were corrected in subsequent reports. We can try to have another person duplicate the calculation of amounts for the reporting, which will depend on staffing level and time of year. The reporting site is also difficult and in order to be able to file on time, we really need to start mid-month to make sure it’s working and allow time for contacting the helpdesk to resolve any technical issues.
View Audit 358995
Finding 565063 (2023-003)
Material Weakness 2023
City of South Portland, Maine
ME
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Management’s Response/Corrective Action Plan: The School Department has had turnover in positions that have had oversight and direct involvement in this process. In some cases, the established process was followed as constructed; however, in others, gaps in coverage are clearly exposed. The School D...
Management’s Response/Corrective Action Plan: The School Department has had turnover in positions that have had oversight and direct involvement in this process. In some cases, the established process was followed as constructed; however, in others, gaps in coverage are clearly exposed. The School Department agrees that the management of important documents has been inconsistent. In the future, the School Department will be assigning the management of these documents to positions where turnover is less likely to occur and a more consistent process is maintained.
View Audit 358995
Finding 565062 (2023-004)
Material Weakness 2023
City of South Portland, Maine
ME
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Management’s Response/Corrective Action Plan: The School Department has had turnover in positions that have had oversight and direct involvement in this process. In some cases, the established process was followed as constructed; however, in others, gaps in coverage are clearly exposed. The School D...
Management’s Response/Corrective Action Plan: The School Department has had turnover in positions that have had oversight and direct involvement in this process. In some cases, the established process was followed as constructed; however, in others, gaps in coverage are clearly exposed. The School Department agrees that the management of important documents has been inconsistent. In the future, the School Department will be assigning the management of these documents to positions where turnover is less likely to occur and a more consistent process is maintained.
View Audit 358995
Finding 565034 (2023-003)
Material Weakness 2023
Human Resource Development Institute
IL
Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties
Finding 2023-003 Material Weakness in Internal Control Over Special Tests and Provisions Assistance Listing Numbers 93.224 Health Center Program 93.527 Affordable Care Act (ACA) for New and Expanded Services Under the Health Center Program Federal Agency U.S. Department of Health and Human S...
Finding 2023-003 Material Weakness in Internal Control Over Special Tests and Provisions Assistance Listing Numbers 93.224 Health Center Program 93.527 Affordable Care Act (ACA) for New and Expanded Services Under the Health Center Program Federal Agency U.S. Department of Health and Human Services, Health Resources and Services Administration Passthrough Agency N/A Award Number/Year 2023 Criteria FFHC is responsible for keeping adequate supporting documentation of the calculation of patient service fees for those patients who qualify for discounted fees based on family size and household income. FFHC is also required to apply discounted fees accurately based on an approved sliding fee scale that meets federal compliance requirements. Views of Responsible Officials and Planned Corrective Actions Friend Family Health Center Inc. and Affiliates (Organization) will implement the following corrective actions for the fiscal year ending June 30, 2023, to remediate the finding and address the cause of the finding. The Organization will implement the following corrective actions for fiscal year 2023 to remediate the finding and address the cause of the finding. • The Chief Financial Officer (CFO) will be responsible for the implementation of the corrective action plan and will oversee all related finance activities. • FFHC will enforce its current policy and related internal control procedures to ensure that supporting documentation of family size and household income is maintained for all patients that receive discounted patient service fees in relation to the Health Centers Program and Affordable Care Act (ACA) for New and Expanded Services Under the Health Center Program. • FFHC will enforce its current policy and related internal control procedures to ensure that discounted patient service fees are properly calculated and charged based on the applicable approved sliding fee scale. The target date for full implementation of these corrective actions is December 30, 2025. The person responsible for the planned resources will be Raheel Shahzad, Chief Financial Officer (847) 957-6244. Our address is 340 E. 51st St., Chicago, IL 60615.
View Audit 358936
Finding 565033 (2023-002)
Significant Deficiency 2023
Human Resource Development Institute
IL
Reporting Significant Deficiency
Finding 2023-002 Material Weakness in Internal Control Over Reporting Assistance Listing Numbers 93.224 Health Center Program 93.527 Affordable Care Act (ACA) for New and Expanded Services Under the Health Center Program Federal Agency U.S. Department of Health and Human Services, Health Res...
Finding 2023-002 Material Weakness in Internal Control Over Reporting Assistance Listing Numbers 93.224 Health Center Program 93.527 Affordable Care Act (ACA) for New and Expanded Services Under the Health Center Program Federal Agency U.S. Department of Health and Human Services, Health Resources and Services Administration Passthrough Agency N/A Award Number/Year 2023 Criteria FFHC is responsible for preparing and submitting its annual Universal Report and Federal Financial Reports in a timely manner. Views of Responsible Officials and Planned Corrective Actions Friend Family Health Center Inc. and Affiliates (Organization) will implement the following corrective actions for the fiscal year ending June 30, 2023, to remediate the finding and address the cause of the finding. The Organization will implement the following corrective actions for fiscal year 2023 to remediate the finding and address the cause of the finding. The Organization has hired staff with higher technical accounting skills than the previous staff. The following staff have been hired full-time or will be hired soon: Payroll and Benefits Specialist, Grant Accountant, Senior Staff Accountant, Accounts Payables and Receivables Specialist, and a Purchasing Specialist. • The Chief Financial Officer (CFO) will be responsible for the implementation of the corrective action plan and will oversee all related finance activities. • The Organization will document accounting policies and procedures to reflect the new month-end processes and provide training to staff on current and future policies. • The Organization has implemented a new accounting system – Sage Intacct. Additionally, we have implemented a grants project tracking module to better help with grants and contracts reporting and compliance. • All grant-related year-end audit procedures have been transitioned to the Grant Accountant who has experience with financial audits and compliance and reporting for City, State, and Federal grants. • The Organization will ensure that Finance personnel receive a minimum of twenty-five (25) hours of training annually of relevant accounting topics including updates to generally accepted accounting principles, generally accepted government accounting principles, nonprofit and governmental financial reporting, and other related accounting trainings. • The Organization will ensure that any personnel involved in financial reporting have the technical expertise to help with the preparation, review, and analysis of the Federal Financial Reports and the Universal Report. The target date for full implementation of these corrective actions is December 30, 2025. The person responsible for the planned resources will be Raheel Shahzad, Chief Financial Officer (312) 682-6110. Our address is 340 E. 51st St., Chicago, IL 60615.
View Audit 358936
Human Resource Development Institute
IL
Reporting
Finding 2023-001 Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 93.224 Health Centers Program 93.527 Affordable Care Act Grants (ACA) for New and Expanded Services Under the Health Center Program 93.526 Affordable Care Act (ACA) Grants for C...
Finding 2023-001 Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 93.224 Health Centers Program 93.527 Affordable Care Act Grants (ACA) for New and Expanded Services Under the Health Center Program 93.526 Affordable Care Act (ACA) Grants for Capital Development in Health Centers Federal Agency U.S. Department of Health and Human Services Passthrough Agency N/A Award Number/Year 2023 Criteria Uniform Guidance requires that single audits be completed, and the reporting package submitted to the Federal Audit Clearinghouse within the earlier of thirty (30) calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Views of Responsible Officials and Planned Corrective Actions Friend Family Health Center Inc. and Affiliates (Organization) will implement the following corrective actions for the fiscal year ending June 30, 2023, to remediate the finding and address the cause of the finding. The Organization will implement the following corrective actions for fiscal year 2023 to remediate the finding and address the cause of the finding. The Organization has hired staff with higher technical accounting skills than the previous staff. The following staff have been hired full-time or will be hired soon: Payroll and Benefits Specialist, Grant Accountant, Senior Staff Accountant, Accounts Payables and Receivables Specialist, and a Purchasing Specialist. • The Chief Financial Officer (CFO) will be responsible for the implementation of the corrective action plan and will oversee all related finance activities. • The Organization will document accounting policies and procedures to reflect the new month-end processes and provide training to staff on current and future policies. • The Organization has implemented procedures for staff accountants to prepare balance sheet reconciliations monthly with a monthly review performed by the CFO. All balance sheet accounts are reconciled to external data for verification on a monthly basis. All revenue accounts will be reconciled to external data for verification on a monthly basis. • The Organization has implemented a new accounting system – Sage Intacct. Additionally, we have implemented a grants project tracking module to better help with grants and contracts reporting and compliance. • The Organization has implemented a month-end checklist for all monthly entries to be completed by assigned finance personnel. We are ensuring that all staff are trained adequately to handle any assigned task. All monthly entries are required to be reviewed and approved by the CFO prior to posting to the general ledger within our new accounting software. All appropriate backup documentation will be saved and stored within the accounting software. • All grant-related year-end audit procedures have been transitioned to the Grant Accountant who has experience with financial audits and compliance and reporting for City, State, and Federal grants. • The Organization will ensure that Finance personnel receive a minimum of twenty-five (25) hours of training annually of relevant accounting topics including updates to generally accepted accounting principles, generally accepted government accounting principles, nonprofit and governmental financial reporting, and other related accounting trainings. • The Organization will ensure that any personnel involved in financial reporting have the technical expertise to help with the preparation, review, and analysis of the financial statements and supplementary information. The target date for full implementation of these corrective actions is December 30, 2025. The person responsible for the planned resources will be Wendy Thompson, Chief Executive Officer (312) 682-6110. Our address is 340 E. 51st St., Chicago, IL 60615.
View Audit 358936
Finding 565024 (2023-002)
Significant Deficiency 2023
Rising for Justice, Inc.
DC
Reporting Significant Deficiency § 200.512
Schedule of Corrective Action Plan For the Year Ended December 31, 2023 Finding 2023-02: Significant Deficiency and Noncompliance Over Reporting Responsible Official’s Response and Corrective Action Plan Rising for Justice (RFJ) concurs with the findings. RFJ acknowledges the importance of adhering ...
Schedule of Corrective Action Plan For the Year Ended December 31, 2023 Finding 2023-02: Significant Deficiency and Noncompliance Over Reporting Responsible Official’s Response and Corrective Action Plan Rising for Justice (RFJ) concurs with the findings. RFJ acknowledges the importance of adhering to the Federal guidelines for the submission of the reporting package within the mandated nine-month period. This finding is a result of the carry-over of certain grant funds from FY 2023 to FY 2024, as well as a transition in the organization’s accounting team. To address this, RFJ will implement the following actions: 1.Policies and Procedures Development: RFJ will create and enforce comprehensive policies and procedures to ensure that audits are initiated and completed promptly. This will include detailed timelines and checkpoints to monitor progress throughout the audit process. In addition, RFJ will adhere to a year end closing process that reconciles all significant accounts. 2.Training for Grant Administration: RFJ will provide training for individuals responsible for administering grants within RFJ. This training will cover essential aspects of grant administration, ensuring that our team is well-equipped to manage these programs efficiently and in compliance with Federal requirements. Planned Implementation Date of Corrective Action Plan June 20, 2025 Person Responsible for Corrective Action Plan ___________________________________ Chijioke Akamigbo, Executive Director April 15, 2025
View Audit 358917
Finding 565023 (2023-001)
Significant Deficiency 2023
Rising for Justice, Inc.
DC
Procurement, Suspension & Debarment § 200.318 § 200.320
Schedule of Corrective Action Plan For the Year Ended December 31, 2023 Finding: 2023-01 Significant Deficiency and compliance over Procurement and Suspension and Debarment. Responsible Official’s Response and Corrective Action Plan Rising for Justice, Inc. (RFJ) implemented a corrective action plan...
Schedule of Corrective Action Plan For the Year Ended December 31, 2023 Finding: 2023-01 Significant Deficiency and compliance over Procurement and Suspension and Debarment. Responsible Official’s Response and Corrective Action Plan Rising for Justice, Inc. (RFJ) implemented a corrective action plan effective October 1, 2023. RFJ updated its Office Operations Manual to include a process for verifying that vendors are not debarred from doing business using federal funding, by reviewing the federal System for Award Management (SAM) at www.sam.gov. Documentation of vendor verification and procurement compliance is maintained in the vendor files and reviewed with final approval by the Executive Director. Procurement Policy Summary (Effective October 1, 2023) RFJ adopted a comprehensive Procurement Policy to ensure that all purchases and contracts are executed through an open, fair, documented, and competitive process. Key provisions include: •Applicability: The policy covers all purchases and contracts regardless of funding source or total cost,unless specifically exempted. •Allowability: Expenditures must be necessary, reasonable, allocable, and documented. •Conflict of Interest: All staff must comply with RFJ’s Conflict of Interest Policy; no personal gain fromvendor relationships is permitted. •Authorization: The Executive Director approves contracts per policy thresholds. Delegation ofauthority must be in writing. •Competition Requirements: oUnder $10,000: No formal bidding required; professional judgment applies. o$10,001–$25,000: At least two quotes required. oOver $25,000: At least three quotes and/or RFPs. •Sole Source & Emergency Purchases: Allowed with proper documentation. •Federal Debarment Check: Vendors for federal contracts over $25,000 must be verified throughwww.sam.gov. Conclusion: All the vendors listed in the auditor’s findings for FY23 were selected before the corrective action was taken in October 2023. Person Responsible for Corrective Action Plan Chijioke Akamigbo, Executive Director April 15, 2025
View Audit 358917
Heartland Christian Tower, Inc.
OH
Reporting
S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations The Corporation concurs and is working to obtain the UEI in order to complete and submit the 2022 data collection form. S3800-130 Response Indicator Agree S3800-140 Completion Date N/A S3800-150 Response N/A S3...
S3800-090 Auditor's Summary of the Auditee's Comments on the Findings and Recommendations The Corporation concurs and is working to obtain the UEI in order to complete and submit the 2022 data collection form. S3800-130 Response Indicator Agree S3800-140 Completion Date N/A S3800-150 Response N/A S3800-160 Contact Person First Name Jill S3800-180 Contact Person Last Name Kolb
View Audit 358894
Finding 564789 (2023-004)
Significant Deficiency 2023
Lifetime Independence for Everyone, Inc. and Subsidiary
TX
Eligibility Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303
Auditor's Recommendation: The auditor recommends the Organization enhance the design of its control activities and procedures over the reporting of consumer eligibility dates to ensure that date of eligibility agree between the ILS and DRS systems. Management’s Response: The LIFE Inc. staff have re...
Auditor's Recommendation: The auditor recommends the Organization enhance the design of its control activities and procedures over the reporting of consumer eligibility dates to ensure that date of eligibility agree between the ILS and DRS systems. Management’s Response: The LIFE Inc. staff have received training on new measures to ensure that the eligibility dates in the databases are consistent. When new Consumers request assistance through the Purchased Services Program, their intake appointments are scheduled simultaneously with those for the Base Grant Services. This coordination helps guarantee that the dates in both databases match. Due date of completion: May 31, 2025 Responsible Official: Program Director, Lidia Taylor
View Audit 358843
Finding 564788 (2023-003)
Significant Deficiency 2023
Lifetime Independence for Everyone, Inc. and Subsidiary
TX
Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking § 200.303 § 200.430
Auditor's Recommendation: The Auditor recommends the Organization implement controls for documenting and retaining information to indicate the Organization follows the requirements over 2 CFR section 200.430(i), and that all time charged to the grant are reviewed for approval. Management’s Response:...
Auditor's Recommendation: The Auditor recommends the Organization implement controls for documenting and retaining information to indicate the Organization follows the requirements over 2 CFR section 200.430(i), and that all time charged to the grant are reviewed for approval. Management’s Response: In fiscal year 2024, LIFE Inc. implemented the following: • Reviewed, updated and established policies/procedures that aligned with the compliance of 2 CFR, 200.430(i). • Implemented a newly customized timekeeping system that enabled accurate recording of time spent on grant-related activities and that ensured capabilities for supervisory review and approval. • Conducted training sessions for all staff on updated policies regarding timekeeping procedures, the new online timekeeping portal and adherence to federal regulations. • Scheduled internal audits and reviews at least once a fiscal quarter to ensure that the new timekeeping system was being used correctly and that all time charged to grants was appropriate and compliant with LIFE Inc.’s policies/procedures and federal regulations. Due date of completion: August 31, 2024 Responsible Officer: Executive Director, Michelle Crain
View Audit 358843
Finding 564787 (2023-002)
Significant Deficiency 2023
Lifetime Independence for Everyone, Inc. and Subsidiary
TX
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.303 § 200.405
Auditor's Recommendation: The auditor recommends the Organization enhance the design of its control activities and procedures over the allocation percentage forms used throughout the year to ensure the staff know how to apply percentages and are using the correct approved allocation form for the per...
Auditor's Recommendation: The auditor recommends the Organization enhance the design of its control activities and procedures over the allocation percentage forms used throughout the year to ensure the staff know how to apply percentages and are using the correct approved allocation form for the period in the year. Management’s Response: A process was implemented in fiscal year 2024 to address this issued and included the following: • The allocation form was updated and is now clearly labeled with the period and type of expense for which it applies. • The Executive Director communicated the revision of all forms to staff involved in the allocation process, followed by a training session to ensure understanding and proper application of the form. • A monthly review of the process, whereby allocation forms were audited for current updates and application consistency. Due date of completion: August 31, 2024 Responsible Official: Executive Director, Michelle Crain
View Audit 358843 Questioned Costs: $1
Palm Beach County Board of County Commissioners
FL
Reporting Special Tests & Provisions
The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submissi...
The department has an internal process in place requiring the timely review and submittal of grant reports. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
View Audit 358825
Finding 564748 (2023-002)
Significant Deficiency 2023
Palm Beach County Board of County Commissioners
FL
Reporting Internal Control / Segregation of Duties
The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ens...
The department has an internal process in place requiring the review and signature by Finance Director prior to the submission of quarterly report. This policy has been reviewed with staff and Management has counseled staff regarding the submission time frames and will take necessary measures to ensure review, signoff and timely submission of quarterly Cash on Hand Reporting.
View Audit 358825
Finding 564731 (2023-003)
Material Weakness 2023
Housing Authority of St. Louis County
MO
Questioned Costs HUD Housing Programs Eligibility
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers and Mainstream Vouchers Federal Assistance Listing Numbers: 14.871 and 14.879 Noncompliance – N. Special Tests and Provisions – Selections from the Waiting List Non Compliance M...
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers and Mainstream Vouchers Federal Assistance Listing Numbers: 14.871 and 14.879 Noncompliance – N. Special Tests and Provisions – Selections from the Waiting List Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Special Tests and Provisions Criteria: Selections from the Waiting List. The PHA must have written policies in its HCVP administrative plan for selecting applicants from the waiting list and PHA documentation must show that the PHA follows these policies when selecting applicants from the waiting list. Except for as provided in 24 CFR section 982.203(Special admission (non-waiting list)), all families admitted to the program must be selected from the waiting list. “Selection” from the waiting list generally occurs when the PHA notifies a family whose name reaches the top of the waiting list to come in to verify eligibility for admission (24CFR sections 5.410, 982.54(d), and 982.201 through 982.207). Condition: Based upon inspection of the waiting list provided to us during the time of audit, the new move-in list and discussions with management, it could not be determined with any certainty that new move-ins were selected from the wait list in an order that is in accordance with the Authority’s policy. Context: Thirty-two (32) names were selected from the new move-in list and those names were to be traced to the waiting list to verify new move-ins were chosen in an order that was in accordance with the Authority’s policy. It was determined that six (6) out of thirty-two (32) new move-ins selected could not be traced with any certainty back to the Authority's waiting list. Known Questioned Costs: 14.871 - Section 8 Housing Choice Vouchers - $35,098 14.879 - Mainstream Vouchers - $13,796 Cause: There is a material weakness in internal controls over the compliance for the special tests and provisions type of compliance related to selections from the waiting list. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Section 8 Housing Choice Vouchers and Mainstream Vouchers programs are in material non-compliance with the special tests and provisions type of compliance related to selections from the waiting list. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the material weakness in the Section 8 Housing Choice Vouchers and Mainstream Vouchers programs and will implement internal control procedures that will ensure compliance with federal regulations. Shannon Koenig, executive director and CEO, is responsible for implementing this corrective action by December 31, 2024.
View Audit 358812 Questioned Costs: $1
Finding 564730 (2023-002)
Significant Deficiency 2023
Housing Authority of St. Louis County
MO
Questioned Costs HUD Housing Programs Special Tests & Provisions
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Mainstream Vouchers and Emergency Housing Vouchers Federal Assistance Listing Numbers: 14.879 and 14.EHV Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the...
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Mainstream Vouchers and Emergency Housing Vouchers Federal Assistance Listing Numbers: 14.879 and 14.EHV Noncompliance – N. Special Tests and Provisions - Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were failed inspections that did not pass reinspection within 30 days without penalty. Context: There are approximately 172 units with failed inspections. Of a sample size of seventeen (17) failed inspections, two (2) failed inspections did not pass reinspection within 30 days. HAP was not abated nor was the tenant evicted. Our sample size is statistically valid. Known Questioned Costs: 14.879 - Mainstream Vouchers - $1,002 14.EHV - Emergency Housing Vouchers - $7,555 Cause: There is a significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly performed HQS inspections in compliance with program requirements following the expiration of HUD waivers as a result of insufficient staffing . Effect: The Mainstream Vouchers and Emergency Housing Vouchers programs are in non-compliance with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement a corrective action plan that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor, and will design and implement internal controls over compliance in order to ensure all necessary failed HQS inspections with life threatening deficiencies are addressed within 24 hours and all other deficiencies are addressed within 30 days. Shannon Koenig and CEO, executive director, is responsible for implementing this corrective action by December 31, 2024.
View Audit 358812 Questioned Costs: $1
Finding 564729 (2023-001)
Material Weakness 2023
Housing Authority of St. Louis County
MO
Questioned Costs HUD Housing Programs Eligibility
Finding 2023-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Federal Assistance Listing Numbers: 14.871, 14.879, and 14.EHV Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: Yes Ma...
Finding 2023-001: Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster Federal Assistance Listing Numbers: 14.871, 14.879, and 14.EHV Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Eligibility. Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 6,531 units. Of a sample size of seventy-seven (77) tenant files, the following was noted: - Section 214 citizen declaration form missing in 15 files - HUD 9887 consent to release information form missing in 2 files - Original application missing in 1 file - Annual inspection missing in 1 file - Lead based paint form missing in 4 files - Verification of income missing in 6 files Our sample size is statistically valid. Known Questioned Costs: 14.871 - Section 8 Housing Choice Vouchers - $36,728 14.879 - Mainstream Vouchers - $13,028 14.EHV - Emergency Housing Vouchers - $1,272 Cause: There is a material weakness in the Housing Voucher Cluster in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Housing Voucher Cluster is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Authority Response: The Authority accepts the recommendation of the auditor, and will make the several changes to its inspection process to ensure enforcement of Housing Quality Standards (or any subsequent replacement). Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed on a timely basis. Shannon Koenig, executive director and CEO, is responsible for implementing this corrective action by December 31, 2024.
View Audit 358812 Questioned Costs: $1
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