Finding 31249 (2022-003)

Significant Deficiency Repeat Finding

Requirement

Questioned Costs

Year

2022

Accepted

2022-12-08

Audit: 26553

Organization: Newbury Elderly Housing, Inc. (NH)

Auditor: Leone McDonnell & Roberts P A

AI Summary

Core Issue: Incomplete implementation of the corrective action plan from a previous finding, affecting expense documentation and allocation.
Impacted Requirements: All allocable time must include detailed descriptions of duties performed to strengthen controls and prevent misstatements.
Recommended Follow-Up: Develop a clear policy for time reporting and ensure job duties are documented for each position to improve compliance.

Finding Text

2022-003 SIGNIFICANT DEFICIENCY Finding resolution status: In-Process Information on universe: Substantive testing Sample size: Expenses selected for substantive testing based on analytics Identification of repeat finding : Repeat finding Condition: Although improvements were made in the documentation and allocation of expenses not all of the corrective action plan from finding 2021-004 has been implemented at year end. Criteria: All allocable time should have sufficient detail of duties performed. Effect: Controls around allocations could be stronger which could result in misstatements. Context: Auditor selected accounts for testing due to the balances appearing unreasonable in comparison to the budget as well as prior year findings. It was noted that improvements were made after the prior audit was issued. Cause: Lack of policy surrounding time reporting. Recommendation: To document job duties for each position and implement a policy to ensure all time sheets detail out the duties performed. Reporting views of responsible officials: See Corrective Action Plan

Corrective Action Plan

Finding 2022-003: Plan: Shortages in staffing resulted in incomplete implementation of con-ective action plan in 2021. Documentation and differentiation of job duties for Director of Housing and Project Manager will continue to be developed and implemented. Documentation of non-site-based housing staff members allocation of time to a prope1iy will continue to be implemented and refined. Anticipated Completion: December 31, 2022 ( ongoing) Contact: Jill Lesmerises, Chief Fiscal Officer Michael Tabory, Chief Operating Officer

Other Findings in this Audit

31247 2022-001

- Repeat
31248 2022-002

- Repeat
31250 2022-001

- Repeat
31251 2022-002

- Repeat
31252 2022-003

Significant Deficiency Repeat
31253 2022-001

- Repeat
31254 2022-002

- Repeat
31255 2022-003

Significant Deficiency Repeat
607689 2022-001

- Repeat
607690 2022-002

- Repeat
607691 2022-003

Significant Deficiency Repeat
607692 2022-001

- Repeat
607693 2022-002

- Repeat
607694 2022-003

Significant Deficiency Repeat
607695 2022-001

- Repeat
607696 2022-002

- Repeat
607697 2022-003

Significant Deficiency Repeat

Programs in Audit

ALN	Program Name	Expenditures
14.157	Supportive Housing for the Elderly	$338,825