Corrective Action Plans

Finding 502902 (2024-001)

Significant Deficiency 2024

NY

Allowable Costs / Cost Principles

The District provided all forms but the forms contained language that has the employee confirming what percentage of pay is coming from the grant funds rather than what amount of time is being spent working in activities covered by the grant. The language on the forms have been updated to now state...

The District provided all forms but the forms contained language that has the employee confirming what percentage of pay is coming from the grant funds rather than what amount of time is being spent working in activities covered by the grant. The language on the forms have been updated to now state that the employee is confirming the percentage of activities that are eligible within the grants. The person that will be responsible for ensuring this change takes place is Jospeh, Lenz, Assistant Superintendent for Business. Another change will be that the forms in the upcoming year will be distributed, collected and managed by Angela Wise-Landman, HR Director and Amy Zupetz, Account Clerk to ensure that everything is completed timely and accurately. Anticipated Completion Date 10/01/2024.

View Audit 324854

Finding 502060 (2024-003)

Significant Deficiency 2024

Forest Park School District

MI

Questioned Costs Allowable Costs / Cost Principles Eligibility

2024-003 Child Nutrition Cluster – Assistance Listing No. 10.CNC Recommendation: CLA recommends the District designate an individual to review student lunch statuses. Having an appropriate reviewer over student status is intended to prevent, detect, and correct a potential error in the food servic...

2024-003 Child Nutrition Cluster – Assistance Listing No. 10.CNC Recommendation: CLA recommends the District designate an individual to review student lunch statuses. Having an appropriate reviewer over student status is intended to prevent, detect, and correct a potential error in the food service system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management will designate an individual to review student lunch statuses. Name of the contact person responsible for corrective action: Kathy Stankewicz, Business Manager Planned completion date for corrective action plan: June 30, 2025

View Audit 324255

Finding 502057 (2024-001)

None 2024

Kentucky Housing Corporation

TN

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.516

The Corporation identified a subrecipient’s misuse of grant funds during a regular audit of draws and a scheduled monitoring review/technical assistance consultation for the agency. Ethic complaints were received by the Corporation during the same timeframe regarding the subrecipient’s management wh...

The Corporation identified a subrecipient’s misuse of grant funds during a regular audit of draws and a scheduled monitoring review/technical assistance consultation for the agency. Ethic complaints were received by the Corporation during the same timeframe regarding the subrecipient’s management which expanded the scope of the financial review. As a result of these monitoring efforts, the Corporation identified ineligible and questioned costs, and efforts are underway to recapture ineligible and unsupported costs. The Corporation has put the following policies and procedures in place to mitigate future risk: 1. Biennial Risk Assessment with Annual Updates 2. Annual Project Compliance Report (APCR) required by subrecipient agencies (with the exception of subrecipients receiving only Department of Energy and LIHEAP grants for the Weatherization Assistance Program, which are governed by separate monitoring procedures). 3. Enhanced Draw Monitoring and draw documentation requirements 4. Expansion of the Corporation’s Compliance and Training Team Given the policies, procedures, and changes outlined above, the Corporation feels confident it will be able to comply with its Compliance Monitoring Plan going forward and identify any concerns with subrecipient compliance in a timely manner. Curtis Stauffer, Managing Director, Housing Contract Administration, and applicable compliance staff will implement by October 1, 2024.

View Audit 324253 Questioned Costs: $1

Finding 499877 (2024-002)

Significant Deficiency 2024

Kanesville Heights, INC

IA

HUD Housing Programs Allowable Costs / Cost Principles Reporting

Finding 2024-002 – Disbursement Support Condition: Kanesville’s disbursements omitted required support in accordance with the HUD handbook and PRAC contract This finding occurred when M3 was managing the property. Kanesville hired a new management agent that is familiar with HUD standards. Correctiv...

Finding 2024-002 – Disbursement Support Condition: Kanesville’s disbursements omitted required support in accordance with the HUD handbook and PRAC contract This finding occurred when M3 was managing the property. Kanesville hired a new management agent that is familiar with HUD standards. Corrective Action Plan: Management agent is currently retaining documentation concerning disbursements in compliance with the HUD handbook and PRAC contract. Status: Completed.

View Audit 322740

Finding 499876 (2024-001)

Significant Deficiency 2024

Kanesville Heights, INC

IA

HUD Housing Programs Allowable Costs / Cost Principles Reporting

Finding 2024-001 – Tenant Files Condition: Kanesville’s tenant move out files omitted required elements in accordance with the HUD handbook and PRAC contract. This finding occurred when M3 was managing the property. Kanesville hired a new management agent that is familiar with HUD standards. Correct...

Finding 2024-001 – Tenant Files Condition: Kanesville’s tenant move out files omitted required elements in accordance with the HUD handbook and PRAC contract. This finding occurred when M3 was managing the property. Kanesville hired a new management agent that is familiar with HUD standards. Corrective Action Plan: Management agent is currently documenting tenant move out files in compliance with the HUD handbook and PRAC contract. Status: Completed.

View Audit 322740

Finding 499458 (2024-007)

Material Weakness 2024

Outpatient Medical Center, Inc.

LA

Questioned Costs Allowable Costs / Cost Principles Material Weakness

2024-007 Reporting (repeat of finding 2023-003) Corrective action planned: The new accounting system which OMC implemented in April 2024, allows for better tracking of UDS related costs, primarily financial related data. Documentation for UDS reporting will be maintained and updated when needed. ...

2024-007 Reporting (repeat of finding 2023-003) Corrective action planned: The new accounting system which OMC implemented in April 2024, allows for better tracking of UDS related costs, primarily financial related data. Documentation for UDS reporting will be maintained and updated when needed. Internal auditing has already been implemented to ensure compliance with reporting requirements. Anticipated completion date: 11-30-2024 Contact person responsible for corrective action: Richard Bruce, Chief Operating Officer

View Audit 322303

Finding 499450 (2024-005)

Material Weakness 2024

Outpatient Medical Center, Inc.

LA

Allowable Costs / Cost Principles Questioned Costs § 200.403

2024-005 Period of Performance Corrective action planned: The Fiscal Supervisor and/or the Director of Fiscal Operations will review expenditures before payment to ensure that GAAP and the accrual basis of accounting are being followed. Month-end closing procedures will include a review of all pre...

2024-005 Period of Performance Corrective action planned: The Fiscal Supervisor and/or the Director of Fiscal Operations will review expenditures before payment to ensure that GAAP and the accrual basis of accounting are being followed. Month-end closing procedures will include a review of all prepaid expenses to assure that a separate schedule is maintained and reconciled to the general ledger. Anticipated completion date: 11-30-2024 Contact person responsible for corrective action: Cathy Liles, Director of Fiscal Operations

View Audit 322303 Questioned Costs: $1

Finding 499446 (2024-004)

Material Weakness 2024

Outpatient Medical Center, Inc.

LA

Allowable Costs / Cost Principles Questioned Costs

2024-004 Allowable Costs/Cost Principles Corrective action planned: The Fiscal Supervisor and/or the Director of Fiscal Operations will review expenditures before payment and will ensure that goods and/or services have been received before expenditure is posted into the accounting records. OMC c...

2024-004 Allowable Costs/Cost Principles Corrective action planned: The Fiscal Supervisor and/or the Director of Fiscal Operations will review expenditures before payment and will ensure that goods and/or services have been received before expenditure is posted into the accounting records. OMC clerical and other staff will be trained on expenditure coding, based on the current year’s budget. Financial reports for each grant cost center will be reviewed each month and reconciled to the cash disbursements shown in the Payment Management System. Anticipated completion date: 11-30-24 Contact person responsible for corrective action: Cathy Liles, Director of Fiscal Operations

View Audit 322303 Questioned Costs: $1

Finding 499442 (2024-001)

Significant Deficiency 2024

Shenandoah Haven, Inc.

TN

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Findings Reference Number: 2024-001 Federal Agency: Department of Housing and Urban Development Federal Program:Supportive Housing for Persons with Disabilities CFDA Number: 14.181 Management's response: Management concurs with the finding. Corrective Action Plan: Management will re -evaluate contro...

Findings Reference Number: 2024-001 Federal Agency: Department of Housing and Urban Development Federal Program:Supportive Housing for Persons with Disabilities CFDA Number: 14.181 Management's response: Management concurs with the finding. Corrective Action Plan: Management will re -evaluate controls around cost identification and authorization in efforts to minimize potential error going forward. Implementation Date: Immediately.

View Audit 322299

Finding 499412 (2024-001)

Significant Deficiency 2024

Stoddard CO Public Water District #4

MO

Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment

1. Finding 2024-001 a. We concur with the finding and recommendation. b. Management realizes the duties are reevaluated regularly and with the size of the District it is not feasible to add additional employees. They believe that they have adequate safeguards against material misstatements; however...

1. Finding 2024-001 a. We concur with the finding and recommendation. b. Management realizes the duties are reevaluated regularly and with the size of the District it is not feasible to add additional employees. They believe that they have adequate safeguards against material misstatements; however, they will continue to strive to improve this deficiency. c. The Board of Directors is responsible for evaluating safeguards against material misstatements to the financial statements. d. This is an ongoing process, therefore, there is no anticipated completion date.

View Audit 322270

Finding 498228 (2024-001)

Material Weakness 2024

Denmark Technical College

SC

Student Financial Aid Allowable Costs / Cost Principles

Return of Title IV Funds Corrective Action Plan: The College Financial Aid Office and Business Office will implement new internal controls and procedures to ensure all student Title IV calculations are calculated correctly, reviewed in a timely manner, and ensure funds are returned promptly. Dea...

Return of Title IV Funds Corrective Action Plan: The College Financial Aid Office and Business Office will implement new internal controls and procedures to ensure all student Title IV calculations are calculated correctly, reviewed in a timely manner, and ensure funds are returned promptly. Deadlines have been created to submit student withdrawals timely to the Financial Aid Department. A monthly reconciliation between the Registrar and Financial Aid Office will ensure withdrawals and correct withdrawal dates are reported to the Financial Aid Office in a timely manner. The Business Office will review the Financial Aid Office's calculation of funds for accuracy to ensure the correct amount is returned to the Department of Education. Anticipated Completion Date: Fiscal year 2025. Name of Contact Person Responsible for the Corrective Action Plan: Rashad Rogers

View Audit 320975

Finding 497638 (2024-004)

Material Weakness 2024

Foothills Community Health Care, Inc.

SC

Questioned Costs Allowable Costs / Cost Principles

In Finding 2024-004, it was reported that time and activity report are not maintained for salaried employees. The Organization’s operating processes in place do not require salaried employees to certify time and efforts on a monthly basis. Procedures will be established to maintain time and effort ...

In Finding 2024-004, it was reported that time and activity report are not maintained for salaried employees. The Organization’s operating processes in place do not require salaried employees to certify time and efforts on a monthly basis. Procedures will be established to maintain time and effort certifications by all salaried employees. Procedures will be established to ensure that salaried employees certify time and effort that coincide with the Organization’s payroll cycle (at least on a monthly basis).

View Audit 320434

Finding 497401 (2024-001)

Material Weakness 2024

Charter Township of Clinton

MI

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding Number: 2024-001 Condition: We noted no formal evidence that required inspections were performed prior to contract approval in one instance. We also noted no formal evidence that inspections were performed upon project completion to ensure that work was carried out in accordance with contrac...

Finding Number: 2024-001 Condition: We noted no formal evidence that required inspections were performed prior to contract approval in one instance. We also noted no formal evidence that inspections were performed upon project completion to ensure that work was carried out in accordance with contract specifications in one instance. Planned Corrective Action: After the inspector has done the initial walk through to identify required repairs, a full comprehensive write-up and cost is established for all rehabilitation projects that document additional repairs to be completed that are more preventative in nature. Any additional items discovered during the project or requested by the homeowner will be added to the write-up. For any emergency repairs, a memorandum will be added to the file. To ensure that pre_x0002_rehabilitation and post-rehabilitation inspections are taking place, the Assistant Planning Director will review a list of ongoing rehabilitation projects at a minimum on a monthly basis. Contact person responsible for corrective action: Edwin Manninen Anticipated Completion Date: Immediately

View Audit 320150

Finding 496411 (2024-001)

Material Weakness 2024

Full Harvest Housing, Inc.

IA

Allowable Costs / Cost Principles Questioned Costs Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED MARCH 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended March 31, 2024. Finding 2024-001 Responsible Party Name: Tamara Wallace Position: Executive Director – Management Agent Telephone Number: 816-233-4250 Federal Agency Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B - Activities Allowed or Unallowed and Allowable Costs/Cost Principles, C – Cash Management, E – Eligibility, L – Reporting, and N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action Management reported that the failure(s) involved records related to the period managed by the predecessor management company. We will request and keep all required documentation from HUD and establish processes and procedures to ensure compliance with the Regulatory Agreement. Anticipated Completion Date September 30, 2024

View Audit 319319

Finding 485611 (2024-002)

Significant Deficiency 2024

Fulton County Community Unit School District No. 3

IL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Response and Corrective Action Plan: The District will review current processes for identifying, coding and reporting federal expenditures and implement processes to ensure amounts reported are supported by the District’s general ledger.

View Audit 318383

Finding 485334 (2024-002)

Material Weakness 2024

Fetter Health Care Network, Inc.

SC

Questioned Costs Allowable Costs / Cost Principles

In Finding 2024-002, it was reported that time and activity reports were not maintained for salaried employees. Although the Organization’s policies require that time records be maintained by salaried employees, current operating procedures are not in place to ensure the time records are completed. ...

In Finding 2024-002, it was reported that time and activity reports were not maintained for salaried employees. Although the Organization’s policies require that time records be maintained by salaried employees, current operating procedures are not in place to ensure the time records are completed. Procedures will be established to require all salaried employees to maintain time and effort certifications that coincide with the Organization’s payroll cycle (at least on a monthly basis) in accordance with the Organization’s policies.

View Audit 318078

Finding 485274 (2024-005)

None 2024

Village of Kingsley

MI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles

This finding is due to the Village not having formal written policies in place required by Uniform Guidance. The Village is now aware that these policies are required and will adopt all necessary policies. The Village does not believe that there were any actual nonallowable costs or transactions bec...

This finding is due to the Village not having formal written policies in place required by Uniform Guidance. The Village is now aware that these policies are required and will adopt all necessary policies. The Village does not believe that there were any actual nonallowable costs or transactions because of the lack of written policies as required by Uniform Guidance. The Village will adopt all necessary policies to be in compliance. The person responsible for the corrective action is the Village Manager. The anticipated completion date of the corrective action plan is before the end of the 2025 fiscal year. The plan for adherence is the Council will review all proposed policies and adopt them, the Council will also monitor any changes to policy requirements to ensure that they are in compliance in the future.

View Audit 318038

Finding 485250 (2024-007)

None 2024

Village of Baldwin

MI

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

This finding is due to the Village not having formal written policies in place required by Uniform Guidance. The Village is now aware that these policies are required and will adopt all necessary policies. The Village does not believe that there were any actual nonallowable costs or transactions bec...

This finding is due to the Village not having formal written policies in place required by Uniform Guidance. The Village is now aware that these policies are required and will adopt all necessary policies. The Village does not believe that there were any actual nonallowable costs or transactions because of the lack of written policies as required by Uniform Guidance. The Village will adopt all necessary policies to be in compliance. The person responsible for the corrective action is the Village President. The anticipated completion date of the corrective action plan is before the end of the 2025 fiscal year. The plan for adherence is the Council will review all proposed policies and adopt them, the Council will also monitor any changes to policy requirements to ensure that they are in compliance in the future.

View Audit 318008

Finding 485144 (2024-001)

Significant Deficiency 2024

East Central Kansas Economic Opportunity Corporation

KS

HUD Housing Programs Allowable Costs / Cost Principles Eligibility

August 20, 2024 Department of Housing and Urban Development Washington DC East Central Kansas Economic Opportunity Corporation respectfully submits the following corrective action plan for the year ended March 31, 2024. SSC CPAs, PA 3320 Clinton Parkway Court, Suite 120 Lawrence, KS 66047 Audit ...

August 20, 2024 Department of Housing and Urban Development Washington DC East Central Kansas Economic Opportunity Corporation respectfully submits the following corrective action plan for the year ended March 31, 2024. SSC CPAs, PA 3320 Clinton Parkway Court, Suite 120 Lawrence, KS 66047 Audit Period: Year ended March 31, 2024 The finding from March 31, 2024, schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS 2024-001 Compliance and Controls over Eligibility of the Section 8 Housing Choice Vouchers Program (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Program Name: Section 8 Housing Choice Vouchers Assistance Listing Number: 14.871 Award Period: March 31, 2024 Recommendation: The Board of Directors and management review the controls over the eligibility process to ensure the process is being followed and implemented correctly. Action Taken (Unaudited): ECKAN will create a policy in its Admin Plan, using any new HOTMA rules that may apply, to require zero-income forms in client files for households claiming zero-income. This Admin Plan edit will be presented to the ECKAN Board of Trustees for approval. Effective immediately (as of date of file inspection) ECKAN will use the Zero Income Verification Form for any new families claiming zero income. This had been a practice within the department but had not been formalized or provided oversight. ECKAN will also take steps to ensure current client files are searched for any families who claimed zero income prior and either locate the form or initiate contact with the family to obtain a completed form. A tracking spreadsheet will be created to ensure a complete list of zero-income households is maintained and monitored by the ECKAN housing staff. Anticipated completion date is March 31, 2025. If the Department of Housing and Urban Development has questions regarding this plan, please call Crystal Anderson at 785-242-7450. Sincerely yours, Crystal Anderson Crystal Anderson CEO East Central Kansas Economic Opportunity Corporation

View Audit 317959

Finding 1241727 (2023-002)

Material Weakness 2023

Aberdeen School District

MS

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Significant Deficiency

2023-002 Deficiency in controls related to services purchased with federal funds A. Name of contact person responsible for corrective action: Name: Dr. Andrea Pastchal Smith Title: Superintendent B. Corrective action planned: Aberdeen School District will follow the federal procurement standards req...

2023-002 Deficiency in controls related to services purchased with federal funds A. Name of contact person responsible for corrective action: Name: Dr. Andrea Pastchal Smith Title: Superintendent B. Corrective action planned: Aberdeen School District will follow the federal procurement standards requiring two quotes for services over $10,000.00. C. Anticipated completion date: June 30, 2025

View Audit 415742

Finding 1241614 (2023-005)

Material Weakness 2023

Wagoner County

OK

Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303

Upon OSAl's recommendation, we are putting into place protocols in an official policy and procedures manual specific to all Federal Grants. With their guidance, future Federal Grants will be better documented and monitored in accordance with this policy

View Audit 415662

Finding 1241613 (2023-004)

Material Weakness 2023

Wagoner County

OK

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring

Upon OSAl's recommendation, we are putting into place protocols in an official policy and procedures manual specific to all Federal Grants. With their guidance, future Federal Grants will be better documented and monitored in accordance with this policy.

View Audit 415662

Finding 1240576 (2023-003)

Material Weakness 2023

NUNAKAUYARMIUT TRIBE

AK

Allowable Costs / Cost Principles § 200.430

Finding 2023-003 Lack of Internal Control Over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Dora Mathew, Tribal Executive Director Mary Carl, Tribal Financial Officer Corrective Action Plan: Nunakauyarmiut Tribe concurs with the finding and has implemen...

Finding 2023-003 Lack of Internal Control Over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Dora Mathew, Tribal Executive Director Mary Carl, Tribal Financial Officer Corrective Action Plan: Nunakauyarmiut Tribe concurs with the finding and has implemented additional controls over expenditures charged to federal transportation awards. Payroll and other costs charged to transportation programs must be supported by documentation demonstrating the relationship of the expenditure to the applicable project or federal award. Employee time charged to transportation projects must reflect actual work performed and be supported by approved time and payroll documentation. Finance will reconcile transportation program expenditures to the general ledger, approved award budget, and supporting documentation. Costs that cannot be adequately supported or determined to be allocable to the applicable transportation award will not remain charged to that award. The Tribe will maintain supporting documentation for payroll, purchases, contracts, invoices, travel, and other expenditures associated with transportation awards to provide an adequate audit trail and demonstrate compliance with applicable award requirements. Proposed Completion Date: September 30, 2026.

View Audit 414988

Finding 1240573 (2023-002)

Material Weakness 2023

NUNAKAUYARMIUT TRIBE

AK

Allowable Costs / Cost Principles § 200.430

Finding 2023-002 Lack of Internal Control Over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Dora Mathew, Tribal Executive Director Mary Carl, Tribal Financial Officer Corrective Action Plan: Nunakauyarmiut Tribe concurs with the finding and has strength...

Finding 2023-002 Lack of Internal Control Over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Dora Mathew, Tribal Executive Director Mary Carl, Tribal Financial Officer Corrective Action Plan: Nunakauyarmiut Tribe concurs with the finding and has strengthened controls governing payroll and other expenditures charged to federal awards. The Tribe requires documentation demonstrating that payroll costs charged to a federal program are supported by actual work performed for that program and are necessary, reasonable, allocable, allowable, and consistent with the applicable award and Tribal policies. Timesheets and payroll records will be reviewed before payroll expenses are charged to federal awards. Finance will periodically reconcile payroll expenses to the general ledger, applicable grant or contract budgets, and supporting documentation. Unsupported or incorrectly allocated expenditures identified during review will be investigated and, when appropriate, corrected through properly documented accounting adjustments. Finance, Administration, supervisors, and program personnel will coordinate to ensure payroll and other costs are charged only to programs that benefited from the activity and that adequate supporting documentation is maintained. Proposed Completion Date: September 30, 2026.

View Audit 414988

Finding 1240390 (2023-004)

Material Weakness 2023

UPPER PROVIDENCE TOWNSHIP

PA

Allowable Costs / Cost Principles § 200.303

US Department of Homeland Security (DHS), Federal Emergency Management Agency 2023-004 Hazard Mitigation Grant Program – Assistance Listing No. 97.039 Recommendation: We recommend the Township should strengthen its documentation retention procedures to ensure evidence of supervisory review and appro...

US Department of Homeland Security (DHS), Federal Emergency Management Agency 2023-004 Hazard Mitigation Grant Program – Assistance Listing No. 97.039 Recommendation: We recommend the Township should strengthen its documentation retention procedures to ensure evidence of supervisory review and approval is clearly documented and maintained with supporting expenditure records. Documentation should demonstrate who performed the review, when the review was completed, and that approval\ was granted prior to payment. Electronic review processes should include a formal approval notation or workflow that can be readily retained and provided for audit purposes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management understands the importance of reviewing and approving invoices prior to payment. Management believes that the invoices were reviewed and approved as evidenced by the annotations and comments. However management recognizes the importance of clearly noting the approval of the invoice. The Township implemented policies and procedures to ensure that the Township will comply going forward. These policies include review of invoices and clear documentation of approval. Name(s) of the contact person(s) responsible for corrective action: Timothy Tieperman, Township Manager Planned completion date for corrective action plan: June 2026

View Audit 414877

Corrective Action Plans

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