U.S. Department of Housing and Urban Development, CFDA No. 14.267, Shelter Plus Care
U.S. Department of Housing and Urban Development, CFDA No. 14.241, Housing Opportunities for Persons
with AIDS
Passed-through Alabama Department of Mental Health and Retardation, AL No. 93.778, Medicaid Cluster Medical Assistance Program
The 2022-002 finding expands finding 2022-001 for the federal award program as it impacted the expenses charged to the federal awards above. Prior to the adjustments to correct the balances, the expenses reported on the SEFA for AL No. 14.267 were overstated by approximately $3,015 and the expenses reported on the SEFA for AL No. 14.241 were overstated by approximately $37,649. In addition, the expenses reported on the SEFA for AL No. 93.778 were overstated by approximately $456,701.
Views of Responsible Officials and Planned Corrective Actions:
HRDI will implement the following corrective actions for the FY 2023-24 to remediate the finding and address the cause of the finding. The Chief Financial Officer has been hired in December 2023 and will begin full time employment January 1, 2024. In addition, all Finance responsibilities currently handled by outsourced resources will be transitioned to full-time employed Finance staff.
• All Grant related Year-End and Audit Procedures will be transitioned to the new Grant Accountant who has experience in audits, compliance, and reporting of City, State, Local, and Federal Grants.
• HRDI will document accounting policies and procedures to reflect the new month-end processes and provide training to staff on current and future policies.
• HRDI will ensure that Finance staff will receive at minimum of 25 hours of training each year related to GASB, GAAP, Governmental Financial Reporting, or other related accounting trainings annually.
• HRDI will ensure that any staff involved in Financial Reporting has the technical expertise to help with the preparation, review, and analysis of the financial statements.
The target date for implementation is March 31, 2024. The responsible party for the planned resources will be Gail ViJuk, Chief Financial Officer (708) 288-7897. Our address is 340 E. 51st St., Chicago, IL 60615.