Corrective Action Plans

Finding 522764 (2023-011)

None 2023

City of Flint

MI

Allowable Costs / Cost Principles

2023-011– Report Filing - 2022 and 2023 CAPER Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Contol Over Compliance (Reporting). Program. Community Block Grants/Entitlement Grants; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.218; All Aw...

2023-011– Report Filing - 2022 and 2023 CAPER Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Contol Over Compliance (Reporting). Program. Community Block Grants/Entitlement Grants; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.218; All Award Numbers. Auditor Description of Condition and Effect: As of the completion of audit fieldwork, the 2022 and 2023 CAPERs have not been filed. The City is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the City's internal controls. Auditor Recommendation: We recommend that the City implement necessary internal controls to ensure that all required reports are submitted in a timely manner. Corrective Action: The City will implement the necessary internal controls to ensure the policy for compliance is followed and documented. Responsible Person: Phillip Moore, Chief Financial Officer Anticipated Completion Date: January 21, 2025

View Audit 342154

Finding 522654 (2023-002)

Significant Deficiency 2023

Fort Fairfield Utilities District

ME

Questioned Costs Allowable Costs / Cost Principles

Management’s response/corrective action plan - We agree the $49,807 was reimbursed twice. We communicated the error to our contact at the USDA and our next grant draw shall be reduced by $49,807.

View Audit 341902 Questioned Costs: $1

Finding 522590 (2023-001)

Material Weakness 2023

Center for Mental Health

MT

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring

Finding #2023-001 Allowable Costs and Cost Principles: Douglas Wilson was unable to determine if the Center complied with the 15% requirement or the $25,000 technical assistance limit for the CCBHC grant. Douglas Wilson was also unable to test a sample of direct costs charged to the program because...

Finding #2023-001 Allowable Costs and Cost Principles: Douglas Wilson was unable to determine if the Center complied with the 15% requirement or the $25,000 technical assistance limit for the CCBHC grant. Douglas Wilson was also unable to test a sample of direct costs charged to the program because transaction details were not provided. Per the recommendation of Douglas Wilson, we have updated the Center’s existing financial policy and procedures to include language specifically related to how the Center will retain documentation to support costs that are charged to the CCBHC grant, and also track and monitor compliance with the 15% and $25,000 maximum requirements for the grant (see Financial Policies and Procedures Policy A-14). Responsible official: Sydney Blair, Chief Executive Officer, 406.791.9603 Expected completion date: June 30, 2025

View Audit 341818

Finding 522505 (2023-005)

Material Weakness 2023

Barbour County Board of Education

AL

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.403

No payments will be made for purchases until the proper documentation is received and attached to the purchase order

View Audit 341776 Questioned Costs: $1

Finding 522501 (2023-006)

Significant Deficiency 2023

Akron Community Service Center & Urban League, Inc.

OH

Questioned Costs Allowable Costs / Cost Principles

For the coding of expenditures for Federal Awards, State Awards, or Pass-through funding, the appropriate Finance, Program Manager, and Program personnel should review the award packet especially the compliance expenditure section where the agency defines the allowable expenses that can be paid, or ...

For the coding of expenditures for Federal Awards, State Awards, or Pass-through funding, the appropriate Finance, Program Manager, and Program personnel should review the award packet especially the compliance expenditure section where the agency defines the allowable expenses that can be paid, or unallowable expenses cannot be included in the program reporting. There are free webinars provided by the Federal Government that will help personnel understand the criteria under “2 CFR Part 200, Subpart E – Cost Principles “for federal awards. Before expenses are incurred, they should be approved through the Purchase Authorization Process with all appropriate signatures being acquired depending on the amount of the expense planned. We meet on a monthly basis to review allowable expenses and the tracking of funds with departments heads.

View Audit 341763 Questioned Costs: $1

Finding 522500 (2023-005)

Significant Deficiency 2023

Akron Community Service Center & Urban League, Inc.

OH

Questioned Costs Allowable Costs / Cost Principles

With the changes in the Leadership Team, the staff is currently reviewing and re-allocating personnel costs into direct program costs and indirect allocatable costs to be distributes through an acceptable allocation or De Minimus calculation. These changes are planned for the current contract year ...

With the changes in the Leadership Team, the staff is currently reviewing and re-allocating personnel costs into direct program costs and indirect allocatable costs to be distributes through an acceptable allocation or De Minimus calculation. These changes are planned for the current contract year with the original program budget submissions being amended to reflect these changes and approved by the funding agency. Currently, AUL utilizes two allocation methods when applicable. Those methods are the Federal De Minimus calculation, or the Direct Administrative Cost Recovery Allocation developed in conjunction with Maximus. All direct labor personnel should be recording their time spent on a program in the Paychek’s Payroll System using the appropriate dropdown listing if the program is a Summit County program the personnel should complete a PAR report monthly for the program time and it should be signed and approved by the Program Director or their designee. These forms should be forwarded to the Finance Department to that they are included in any Program Billing that is necessary for reimbursement. We have established a signature coversheet before we send the invoice to the entity for payment. PAR's are part of this reviewing process.

View Audit 341763 Questioned Costs: $1

Finding 522499 (2023-004)

Significant Deficiency 2023

The Behavioral Wellness Center at Girard

PA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency

Corrective Action: Management agrees with the findings. While we have policies and procedures as recommended by the auditors, there is an opportunity to review our policies and procedures related to the review and approval around disbursements. Through the leadership of our Chief Financial Office...

Corrective Action: Management agrees with the findings. While we have policies and procedures as recommended by the auditors, there is an opportunity to review our policies and procedures related to the review and approval around disbursements. Through the leadership of our Chief Financial Officer and our Director of Finance, our internal control policies and procedures will be evaluated and as needed, amended, with an effective date no later than June 30, 2025. Anticipated Completion Date: June 30, 2025 Contact Person: Marco Giordano, Vice President and Chief Financial Officer

View Audit 341753

Finding 522306 (2023-005)

Significant Deficiency 2023

Corona Congregational Church Ucc Florence E. Smith Senior Services Program

NY

Allowable Costs / Cost Principles

The Organization does not agree with this finding. Our cost allocation policies include the following: 1. Payroll – allocated based on time and effort with consideration of the limits of the program contracts 2. OTPS – allocated based on food units with considerations on the program and supporting s...

The Organization does not agree with this finding. Our cost allocation policies include the following: 1. Payroll – allocated based on time and effort with consideration of the limits of the program contracts 2. OTPS – allocated based on food units with considerations on the program and supporting services benefited During the exit meeting/visit to the office, we have provided the auditors with invoices and allocation basis of the expenses. We have also explained to the auditors the allocation in terms of percentage and dollar values for each sample.

View Audit 341587

Finding 522269 (2023-003)

Material Weakness 2023

Children's Hospital of Chicago Medical Center and Affiliated Corporati

IL

Questioned Costs Reporting Allowable Costs / Cost Principles

Finding 2023‐003 – Reporting Requirements Grantor: U.S. Department of Health and Human Services Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Title: COVID-19 Provider Relief Fund Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: ...

Finding 2023‐003 – Reporting Requirements Grantor: U.S. Department of Health and Human Services Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Title: COVID-19 Provider Relief Fund Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: Not Listed Management understands the importance of accurate reporting for the Provider Relief Fund reporting. At the time of Period 5 reporting, one entity included expenses that were previously reported in Period 2 reporting. Corrective Action Plan and Anticipated Completion Date: The total expenses reported in error for Period 5 will be revised in subsequent filings, if required by HRSA. With the correction of the error, total expenses to be used in subsequent filings still exceed payments received. On a going forward basis, Management’s review will include a reconciliation of expenses reported on the current Period submission to ensure it excludes expenses claimed in prior Period.

View Audit 341545 Questioned Costs: $1

Finding 522264 (2023-002)

Material Weakness 2023

Children's Hospital of Chicago Medical Center and Affiliated Corporati

IL

Reporting Allowable Costs / Cost Principles

Finding 2023‐002 – Reporting Requirements Grantor: U.S. Department of Health and Human Services Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Title: COVID-19 Provider Relief Fund Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: ...

Finding 2023‐002 – Reporting Requirements Grantor: U.S. Department of Health and Human Services Program: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance Listing #: 93.498 Title: COVID-19 Provider Relief Fund Award Year: Fiscal year 2023 9/1/22-8/31/23 Award Number: Not Listed Management understands the importance of accurate reporting for the Provider Relief Fund reporting. At the time of the second and third reporting submissions,the proper review and tie out of final net revenue was not completed for August 2021 net revenue. Corrective Action Plan and Anticipated Completion Date: The net revenue amounts reported in error for August 2021 will be revised from the reported estimated amounts in subsequent filings, if required by HRSA. With no lost revenue being claimed beyond what has already been reported to HRSA, management will also update methodology narrative to reference the last month with lost revenues was March 2021 and no additional revenue will be reported.

View Audit 341545

Finding 522249 (2023-001)

Material Weakness 2023

Detroit Police Athletic League, Inc.

MI

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

Finding: The Organization did not have adequate and effective controls over compliance in place as it relates to activities allowed or unallowed and allowable costs. We noted instances where payroll and non-payroll related expenditures did not have documentation of review. Corrective Response: Manag...

Finding: The Organization did not have adequate and effective controls over compliance in place as it relates to activities allowed or unallowed and allowable costs. We noted instances where payroll and non-payroll related expenditures did not have documentation of review. Corrective Response: Management represents that there was not sufficient documentation of controls. Operational and reporting improvements will be pursued to better document expenditure review on a go-forward basis.

View Audit 341505

Finding 522220 (2023-002)

Material Weakness 2023

Boys & Girls Club of Paterson and Passaic, Inc.

NJ

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.302 § 200.403

Recommendation 1: Comment: We appreciate the recommendation and fully agree with the importance of having a clear documentation process for all deliveries. To address this, we will implement a policy that ensures all deliveries to the Organization and Units are properly documented. A designated empl...

Recommendation 1: Comment: We appreciate the recommendation and fully agree with the importance of having a clear documentation process for all deliveries. To address this, we will implement a policy that ensures all deliveries to the Organization and Units are properly documented. A designated employee responsible for receiving deliveries will be tasked with ensuring that all receipts and receiving reports are accurately matched with the corresponding invoices. This process will enhance our internal controls and improve the tracking and accountability of all deliveries. Recommendation 2: Comment: We will implement a policy requiring Unit Directors to submit daily "End of Day Reports" using a standardized template. This template will capture essential information, including activities conducted, materials distributed, and deliveries received. We will also establish a policy for maintaining and utilizing sign-in sheets at each Unit, outlining the required information such as the activity or event description, number of children involved, materials distributed, and the names of the Unit Director and Assistant Director. These sign-in sheets will be submitted to the appropriate parties promptly and saved in an online repository, organized by Unit and grant year. Additionally, supporting documentation will be collected and stored as part of the overall documentation process. We are committed to enforcing these policies to ensure timely submission and proper maintenance of all required documentation, further reinforcing our dedication to transparency, accountability, and effective use of grant funds.

View Audit 341463 Questioned Costs: $1

Finding 522193 (2023-002)

None 2023

Hannas House

CA

Allowable Costs / Cost Principles Eligibility Reporting § 200.508 § 200.509 § 200.512

The Organization’s Accounting Department, under the direction of the Chief Executive Officer, Connie Franks, will ensure that there’s proactive communication, dedicated resource allocation, and regular status checks on the deadline. He should ensure everyone involved understands the deadlines and re...

The Organization’s Accounting Department, under the direction of the Chief Executive Officer, Connie Franks, will ensure that there’s proactive communication, dedicated resource allocation, and regular status checks on the deadline. He should ensure everyone involved understands the deadlines and responsibilities to avoid any delays. Completion of the referenced corrective action will be implemented by January 2025.

View Audit 341401

Finding 522097 (2023-003)

Material Weakness 2023

Kinston Community Health Center, Inc.

AL

Allowable Costs / Cost Principles

In Finding 2023-003, it was reported that time and activity reports and/or I-9 forms were not maintained for certain employees. Although the Organization’s policies require that time records be maintained by employees, current operating procedures are not in place to ensure the time records are comp...

In Finding 2023-003, it was reported that time and activity reports and/or I-9 forms were not maintained for certain employees. Although the Organization’s policies require that time records be maintained by employees, current operating procedures are not in place to ensure the time records are completed. Procedures will be established to require all employees to maintain time and effort certifications that coincide with the Organization’s payroll cycle (at least on a monthly basis) and that I-9 forms are obtained for each employee in accordance with the Organization’s policies.

View Audit 341310

Finding 521082 (2023-004)

Material Weakness 2023

City of Medford

MA

Questioned Costs School Nutrition Programs Allowable Costs / Cost Principles

Condition: Claims support could only be provided by the School for two months. For one month, support was in the form of spreadsheets with tray counts in lieu of a point-of-sale system. For the other month, the tray count spreadsheets were accompanied by reports from the point-of-sale system. Th...

Condition: Claims support could only be provided by the School for two months. For one month, support was in the form of spreadsheets with tray counts in lieu of a point-of-sale system. For the other month, the tray count spreadsheets were accompanied by reports from the point-of-sale system. The point-of-sale system reports provided did not agree to the amounts claimed for reimbursement. The tray counts did not indicate whether the meal provided was paid, free or reduced. The claims for reimbursement submitted by the School used allocation percentages derived from prior year claims when estimating amounts to be claimed as paid, free and reduced. The tray count spreadsheets for the other months could not be located by the School. Corrective Action Planned: In January 2023 DESE sent an auditor to review the Medford School Nutrition Program. Before this review, there was significantly limited oversight by the central office finance team. Almost no documents were prepared before the review as required by DESE. As a result of this audit a 58-item, 19-page Corrective Action Plan was issued to the district. A new district leader was assigned for departmental oversight. The district then had weekly meetings with DESE to address the corrective action plan, for this was the single largest CAP DESE has issued to any district of our size. Nearly $1.3 million in reimbursements were withheld from the district from approximately November 2022 through the end of the Fiscal Year. DESE issued the reimbursements with a nominal penalty during the summer of 2023. At the end of FY23, the district terminated the director of the program. We are now training several individuals in the MCPPO program for enhanced oversight. DESE forced an immediate return audit for FY24. This was an exceptional action as DESE has only rarely done this. The same reviewer attended and noted significant improvements as a result of district actions undertaken. As relates to this particular finding, the School Department has purchased and is consistently using a point of sale system for students to purchase their meals. The system is used to track all transactions. Anticipated Completion Date: 2/17/2025 Contact: Peter Cushing, Assistant Superintendent

View Audit 341024 Questioned Costs: $1

Finding 521007 (2023-002)

Material Weakness 2023

City of El Monte

CA

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

This has been corrected. The Contracts and Procurement Manager reviews all RFPs and RFQs and is present during the evaluation review.

View Audit 340881

Finding 520863 (2023-003)

None 2023

Northern Michigan Health Consortium

MI

Allowable Costs / Cost Principles Reporting § 200.512

It is the responsibility of the Finance Supervisor to ensure all contracts entered into includes language indicating if the funding is federal or state. If it is federal funding, the contract must include the federal assistance listing number, which will be reported on the year-end schedule of feder...

It is the responsibility of the Finance Supervisor to ensure all contracts entered into includes language indicating if the funding is federal or state. If it is federal funding, the contract must include the federal assistance listing number, which will be reported on the year-end schedule of federal awards. A single audit will be performed if the federal expenditures reach the maximum allowable per auditing standards. If a single audit is required, it will be completed and submitted to the appropriate grantors within nine months of the end of the fiscal year.

View Audit 340690

Finding 520779 (2023-003)

Significant Deficiency 2023

Progress House Inc.

CA

Reporting Allowable Costs / Cost Principles

Views of responsible officials and corrective action: We have adopted a SEFA worksheet to track federal award expenditures for each individual federal program to include the CFDA or other identifying number when the CFDA information is not available. Included in the SEFA worksheet, tracking of feder...

Views of responsible officials and corrective action: We have adopted a SEFA worksheet to track federal award expenditures for each individual federal program to include the CFDA or other identifying number when the CFDA information is not available. Included in the SEFA worksheet, tracking of federal awards received as a subrecipient, including the name of the pass-through entity and the identifying number assigned by the pass-through entity. All federal expenditures will be categorized per our contract statement on allowable cost expenses. Responsible Individual: Brangwyn Foley, Office Manager Implementation Date: July 2023

View Audit 340574

Finding 520778 (2023-002)

Material Weakness 2023

Progress House Inc.

CA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Views of responsible officials and corrective action: Payroll Tax administration integration through ADP automats tax deposits and filings – quarterly/annually for federal, state and local jurisdictions. Conducting continual balancing to ensure that tax filing data matches payroll data. ADP identifi...

Views of responsible officials and corrective action: Payroll Tax administration integration through ADP automats tax deposits and filings – quarterly/annually for federal, state and local jurisdictions. Conducting continual balancing to ensure that tax filing data matches payroll data. ADP identifies and corrects reconciliation mistakes throughout the year to help save time and ensure an easier year-end tax audit. expense and accounts payable payroll policy Progress House Inc. contracts with an external company for payroll services. payroll preparation and approval Protocol Payroll Records-Employees are paid on a bi-monthly basis. The payroll company is responsible for preparing payroll checks and maintaining the records in a payroll journal. deductions Progress House Inc. is responsible for providing the external payroll company accurate employee information, and providing changes or corrections as needed. The external payroll company is responsible for ensuring deductions including the appropriate social security taxes (FICA), federal income taxes, state income taxes and state disability insurance. Responsible Individual: Cindy Carlson, Executive Director Implementation Date: September 2023

View Audit 340574 Questioned Costs: $1

Finding 520777 (2023-001)

Material Weakness 2023

Progress House Inc.

CA

Allowable Costs / Cost Principles Subrecipient Monitoring

Views of responsible officials and corrective action: We have adopted a SEFA worksheet to track federal award expenditures for each individual federal program to include the CFDA or other identifying number when the CFDA information is not available. Included in the SEFA worksheet, tracking of feder...

Views of responsible officials and corrective action: We have adopted a SEFA worksheet to track federal award expenditures for each individual federal program to include the CFDA or other identifying number when the CFDA information is not available. Included in the SEFA worksheet, tracking of federal awards received as a subrecipient, including the name of the pass-through entity and the identifying number assigned by the pass-through entity. All federal expenditures will be categorized per our contract statement on allowable cost expenses. In addition to allocating funds based on the SEFA worksheet properly in our operating system, QuickBooks for tracking purposes. This process will be completed on a monthly basis with a quarterly audit to ensure proper allocation of funds provided. Responsible Individual: Brangwyn Foley, Office Manager Implementation Date: July 2023

View Audit 340574

Finding 520702 (2023-003)

Material Weakness 2023

Community Health and Emergency Services, Inc.

IL

Reporting Allowable Costs / Cost Principles

2023-003 Inaccurate Schedule of Expenditures of Federal Awards Provider Relief Fund – CFDA #93.498 Condition: Management has all the information to complete the schedule of expenditures of federal awards in compliance with the Uniform Guidance but had inaccuracies discovered during audit procedure...

2023-003 Inaccurate Schedule of Expenditures of Federal Awards Provider Relief Fund – CFDA #93.498 Condition: Management has all the information to complete the schedule of expenditures of federal awards in compliance with the Uniform Guidance but had inaccuracies discovered during audit procedures. Federal expenditures of $1,560,441 were excluded from the schedule but were determined to have been reported as spent during the fiscal year. There were also $99,895 in federal expenditures reported for other grants that were determined to be overstated. Action Taken: • Management will prepare the schedule of expenditures of federal awards as part of the year end closing process each year to determine our audit requirements under Uniform Guidance and provide the schedule to the audit firm during the financial audit process. Anticipated Date of Completion and Name of Contact Person: June 30, 2024 – J.P. Champion, Chief Financial Officer

View Audit 340436

Finding 520701 (2023-005)

Material Weakness 2023

Community Health and Emergency Services, Inc.

IL

Questioned Costs Allowable Costs / Cost Principles

2023-005 Inaccurate Tracking and Reporting of Federal Expenditures COVID-19 Provider Relief Fund – CFDA #93.498 Condition: During the compliance testing of the Uniform Guidance “Allowable Costs/Cost Principles” and “Reporting” requirements, the following exceptions were noted regarding the initial...

2023-005 Inaccurate Tracking and Reporting of Federal Expenditures COVID-19 Provider Relief Fund – CFDA #93.498 Condition: During the compliance testing of the Uniform Guidance “Allowable Costs/Cost Principles” and “Reporting” requirements, the following exceptions were noted regarding the initial report of expenditures reported to HRSA for period 5: • There were no expenditures between January 1, 2020 and June 30, 2022. • The report to HRSA indicated that $1,461,109 was spent during the fiscal year 2023 however only $558,598 was allocated to Provider Relief Funds on the Corporations general ledger. • The amounts indicated on the report to HRSA as being qualified expenditures did not appear to have been based on specific needs to prevent, prepare for and respond to coronavirus: o There was not a clear cost allocation documented to allocate items such as mortgage/rent, insurance, utilities or other general administration. o Personnel costs and related fringe benefits appeared to be remaining amounts not already reimbursed by other grants/programs rather than based on time spent specific to coronavirus. o Supplies submitted were not clearly identifiable as necessary to prevent, prepare for and respond to coronavirus. Upon notification of the above compliance issues, management provided an updated detail of expenses incurred in the period of availability (January 1, 2020 through June 30, 2023) indicating a total of $1,405,474 spent on qualified expenditures during period 5. This detail included a cost allocation based on square footage dedicated to coronavirus areas of each facility to determine cost allocation of the administration/overhead amounts. Items reported in the new population were found ineligible as follows: • Costs from April 2020 through April 2021 of $283,525 appeared to have been previously submitted as support for Period 1. • Equipment purchased for $51,794 was found to have been reimbursed by another funding source. • $407,277 in personnel and fringe benefits were not clearly identifiable as related to the prevention of or preparation for coronavirus. Action Taken: • CHESI has compiled the updated list of eligible expenditures and related support and will immediately initiate correspondence with a HRSA representative to implement a corrective action plan. Anticipated Date of Completion and Name of Contact Person: March 31, 2025 – J.P. Champion, Chief Financial Officer

View Audit 340436 Questioned Costs: $1

Finding 520590 (2023-005)

Significant Deficiency 2023

Association for Energy Affordability, Inc.

NY

Allowable Costs / Cost Principles § 200.405

In 2025, the Chief Financial Officer in conjunction with the entire fiscal team is looking into an allocation methodology for OTPS that would be suitable for AEA. Laura Perozo, Chief Financial Officer, is monitoring this process and will make this correction by June 30, 2025.

View Audit 340199

Finding 520584 (2023-004)

Significant Deficiency 2023

Association for Energy Affordability, Inc.

NY

Allowable Costs / Cost Principles § 200.430

In 2025, the Chief Financial Officer in conjunction with the entire fiscal team is implementing a time and effort process using the Salesforce platform. The staff will indicate the hours worked in each project/grant daily. Laura Perozo, Chief Financial Officer, is monitoring this process and will m...

In 2025, the Chief Financial Officer in conjunction with the entire fiscal team is implementing a time and effort process using the Salesforce platform. The staff will indicate the hours worked in each project/grant daily. Laura Perozo, Chief Financial Officer, is monitoring this process and will make this correction by June 30, 2025.

View Audit 340199

Finding 520559 (2023-002)

Significant Deficiency 2023

Housing Authority of Portage County

WI

Allowable Costs / Cost Principles Reporting

The Authority’s Board of Commissioners and management will continue to rely on the use of their outside auditors to prepare the schedule of expenditures of federal awards that were presented in accordance with generally accepted accounting principles. Management will assign a person within the Autho...

The Authority’s Board of Commissioners and management will continue to rely on the use of their outside auditors to prepare the schedule of expenditures of federal awards that were presented in accordance with generally accepted accounting principles. Management will assign a person within the Authority with the skills, knowledge and expertise to review and approve the schedule of expenditures of federal awards.

View Audit 340118

Corrective Action Plans

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