Corrective Action Plans

Finding 504747 (2023-001)

Significant Deficiency 2023

WA

Questioned Costs Cash Management

In response to the Operational Weakness found during the recent audit, MDNP has put into effect the following training and processes. MDNP is in the process of converting all day care sites to electronic enrollment through the KidKare software. Electronic enrollments require all information to be co...

In response to the Operational Weakness found during the recent audit, MDNP has put into effect the following training and processes. MDNP is in the process of converting all day care sites to electronic enrollment through the KidKare software. Electronic enrollments require all information to be completed and all information to be correct before approval. This will eliminate errors on the Enrollment/Income-Eligibility Forms (EIEA's). We will be training current staff and new staff for center EIEA review.

View Audit 327359 Questioned Costs: $1

Finding 504715 (2023-002)

Material Weakness 2023

Inova Health System

VA

Reporting Cash Management Subrecipient Monitoring

Federal Program Information Federal Agencies: Department of Health and Human Services (“HHS”) Pass-Through Entity: Virginia Department of Health Pass-Through Entity Number: INORWB611-GY22; INORPS61 1-FY23; INORWB611-GY23 Awards: Assistance Listing Number 93.917 - HIV Emergency Relief Project Grants ...

Federal Program Information Federal Agencies: Department of Health and Human Services (“HHS”) Pass-Through Entity: Virginia Department of Health Pass-Through Entity Number: INORWB611-GY22; INORPS61 1-FY23; INORWB611-GY23 Awards: Assistance Listing Number 93.917 - HIV Emergency Relief Project Grants (Part B) Assistance Listing Number 93.918 - Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease (Part C) Award Periods: April 1, 2022 to March 31, 2023; July 1, 2022 to March 31, 2023; m April 1, 2023 to March 31, 2024 May 1, 2022 to April 30, 2023; May 1, 2023 to April 30, 2024 Description: Timely Application of Program Income Prior to Requesting Additional Cash Payments Type of Finding: Material Weakness in Internal Control Over Compliance Recommendation: Inova Juniper Program’s existing policies and procedures are not designed to ensure the program income balance is spent timely. HRSA recommends that recipients and subrecipients strive to proactively secure and estimate the extent to which program income will be accrued. IJP should accrue for the anticipated program income to ensure it is disbursed timely. View of responsible officials: Management concurs with the finding and will implement procedures to ensure that the appropriate and timely application of program income. Name(s) of the Contact Person(s) Responsible for Corrective Action: Mara Carter, Senior Director Community Health, 703-321-2687. Corrective Action Planned Cash Management, Program Income: Inova Juniper and Inova Grants & Awards Accounting will work collaboratively to disburse funds available from program income prior to requesting additional cash payments from RWHAP funds. Throughout the fiscal year, the team will make projections for program income for each RWHAP grant, to create a monthly spending target. The Grants Accounting team will schedule monthly meetings prior to month close/report submission to reconcile and reassign costs to program income to ensure that it is disbursed timely. ALN 93.918 - Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease (Part C) 340B Program Income: Inova Juniper will update the 340B prescription process and retrain physicians on process to ensure patient eligibility for each prescribed medication. The new process will include the following: placing grant designation on each prescription, 100% confirmation of 340B eligibility by an UP Leader on each prescription, 100% audit of monthly pharmacy invoice by practice managers, 100% audit of monthly pharmacy invoice by Visante (external 340B auditors). These new processes will ensure that all patients who are receiving medications under the RW 340B program are eligible for both initial prescriptions and refills. Inova Juniper will also explore EPIC capabilities with regards to recording grant delineations on clients. Planned Completion Date for Corrective Action Planned: Ongoing with completion date of December 31, 2024.

View Audit 327329

Finding 504518 (2023-004)

Significant Deficiency 2023

Economic Development Bank for Puerto Rico

PR

Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management

Management agrees with the finding. The amendment in the Subrecipient Agreement to increase the grant awards from $50,000 to $150,000 resulted in new information provided by customers replacing in the Award Management Application’s, (Canopy), old information used in the original grant award. The ban...

Management agrees with the finding. The amendment in the Subrecipient Agreement to increase the grant awards from $50,000 to $150,000 resulted in new information provided by customers replacing in the Award Management Application’s, (Canopy), old information used in the original grant award. The bank established new procedures/requirements to avoid duplicate disbursements and/or confirm customers' bank accounts before processing transactions. All resources working on the CDBG-DR Small Business Financing (SBF) project have been trained to perform their role in accordance with the Program Guidelines, SOPs, and regulations. Cases identified with deficiencies, as part of the 2023 Single Audit at the Grant Awarding and Closing Stages, will be used as examples to prevent this situation from repeating in the future and to establish additional quality control (QC) by Team Leaders. Additionally, recapture (repayment by the Grantee of any Grant amount received) of awarded and disbursed funds will apply when there's failure to comply with the SBF Program Guidelines.

View Audit 327082

Finding 504390 (2023-001)

Significant Deficiency 2023

Township of Bloomfield

NJ

Cash Management

Policies and procedures will be implemented to ensure the CDBG IDISC04PR29 cash on hand quarterly reports are prepared correctly and in agreement with the reconciled cash balances on hand.

View Audit 326953

Finding 504257 (2023-001)

Material Weakness 2023

Deerbrook, Inc.

MO

Allowable Costs / Cost Principles Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2023 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 pr...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2023 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 June 30, 2023. Finding 2023-001 Responsible Party Name: Myra Cerna Position: Project Accountant Telephone Number: (816) 608-1799 x 259 Federal Agency Department of Housing and Urban Development Federal Program Supportive Housing for Persons with Disabilities (Sec 811) Compliance Requirements A/B - Activities Allowed or Unallowed and Allowable Costs/Cost Principles, C – Cash Management, E – Eligibility, 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 or Capital Advance Use Agreement. Anticipated Completion Date June 30, 2024

View Audit 326753

Finding 504086 (2023-007)

Significant Deficiency 2023

Cottey College

MO

Questioned Costs Student Financial Aid Cash Management

2023-007 Student Financial Aid Cluster (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Pell Grant Program (d) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2023 Condition: Througho...

2023-007 Student Financial Aid Cluster (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Pell Grant Program (d) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2023 Condition: Throughout the year cash on hand exceeded the immediate disbursement needs for three working days and the excess cash tolerances were not eliminated within seven working days. We consider this condition to be a significant deficiency in internal control over compliance relating to the Cash Management compliance requirement and is not a repeat finding. Corrective Action Plan: During the 2022-23 fiscal year, SEOG and Federal Work Study funds were drawn when funds were authorized, not when funds were expended. The mistake was realized in the Federal Work Study draw and the funds were returned, but the SEOG draw was not refunded. The funds were subsequently awarded. Going forward all Federal Funds will be drawn after they are awarded. Responsible Person for Correction Action Plan: Kevin Smithberger Implementation Date for Corrective Action Plan: August 2024

View Audit 326482 Questioned Costs: $1

Finding 504051 (2023-006)

Material Weakness 2023

MacOnaquah School Corporation

IN

Internal Control / Segregation of Duties Cash Management Material Weakness § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2023-006 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include proper segregation of duties, that would likely be effective in preventing, or detecting a...

FINDING 2023-006 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include proper segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance. The School Corporation was required to submit annual data reports to the Indiana Department of Education (IDOE) via JotForm, a form/report builder. Data to be submitted included, but was not limited to, current period expenditures, prior period expenditures, and expenditures per activity. During the audit period the School Corporation submitted two ESSER I reports, two ESSER II reports and two ESSER III reports, for a total of six reports. The annual data reports were complied, prepared and submitted by one employee without documentation to support an oversight or review process in place to prevent, or detect and correct, errors. In addition, because the unit was unable to provide supporting documentation for the information contained in the six reports submitted during the audit period, three of these reports contained errors. Contact Person Responsible for Corrective Action: Kelly McPike Contact Phone Number:765-689-9131 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: An effective internal control will be developed to ensure supporting documentation is used and retained for all required reports submitted on behalf of the Education Stabilization Program Funds. The reports will be compiled, prepared, and submitted by more than one employee to support any possible oversight or errors. Anticipated Completion Date: April 2024

View Audit 326469

Finding 504047 (2023-005)

Material Weakness 2023

MacOnaquah School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

FINDING 2023-005 Finding Subject: Child Nutrition Cluster – Reporting, Special Tests and Provisions – Verification of Free and Reduced Price Applications (NSLP) Summary of Finding: The School Corporation had not designed or implemented effective internal controls to ensure that reimbursement request...

FINDING 2023-005 Finding Subject: Child Nutrition Cluster – Reporting, Special Tests and Provisions – Verification of Free and Reduced Price Applications (NSLP) Summary of Finding: The School Corporation had not designed or implemented effective internal controls to ensure that reimbursement requests were accurately submitted. The reimbursement requests were prepared by one employee based on meals served without evidence of an oversight or review process. The School Corporation had not designed or implemented effective internal controls to ensure the Verification of Free and Reduced Price Applications were accurately completed. One employee selected and verified the required sample of approved free and reduced-price applications without an oversight or review process. Contact Person Responsible for Corrective Action: Juli Windsor Contact Phone Number:765-689-9131 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The management of the School Corporation will establish a system of internal controls related to the grant agreement for the reporting and provisions to verify the free and reduced-price applications meet the compliance requirements. There will be responsible officials in place to comply with the report. Anticipated Completion Date: April 2024

View Audit 326469

Finding 504023 (2023-001)

None 2023

Mt. Zion Housing Authority of Hammond, INC 073 11344 Dba Pleasant View

IN

Questioned Costs HUD Housing Programs Cash Management

Corrective Action Plan Prepared by: Name: Kathleen Taylor Position: Accounting Manager Telephone Number: (317) 921-1950 Finding No. 2023-01 A. Comments on the Finding and Each Recommendation: We agree with the finding that the required residual receipts deposit was not made timely. B. Action Taken o...

Corrective Action Plan Prepared by: Name: Kathleen Taylor Position: Accounting Manager Telephone Number: (317) 921-1950 Finding No. 2023-01 A. Comments on the Finding and Each Recommendation: We agree with the finding that the required residual receipts deposit was not made timely. B. Action Taken or Planned on the Finding: Management made the required residual receipt deposit on February 20, 2024.

View Audit 326405 Questioned Costs: $1

Finding 504012 (2023-001)

Material Weakness 2023

Penn Manor Apartments (div. of Southeast Kansas Lutherans, Inc.)

KS

Cash Management HUD Housing Programs Reporting

The action taken was to immediately cease the payments, and wait until there are residual funds available to repay the loan or HUD approval is granted.

View Audit 326375

Finding 503862 (2023-002)

Significant Deficiency 2023

Shalom II Housing, Inc.

RI

HUD Housing Programs Cash Management

The Organization will deposit $2,243 to their residual receipts account.

View Audit 326185

Finding 503793 (2023-002)

Significant Deficiency 2023

Greenheart International

IL

Cash Management Internal Control / Segregation of Duties

2023-002 Name of Contact Person: Matthew Roy Corrective Action: Greenheart has now changed this process to have the Accounting Manager send a request to drawdown to the Director of Finance and Grants director. The Director of Finance ultimately approves the drawdown, and the email exchange is saved ...

2023-002 Name of Contact Person: Matthew Roy Corrective Action: Greenheart has now changed this process to have the Accounting Manager send a request to drawdown to the Director of Finance and Grants director. The Director of Finance ultimately approves the drawdown, and the email exchange is saved for documentation. Proposed Completion Date: Management considers this finding resolved as of August 2024.

View Audit 326064

Finding 503772 (2023-004)

Material Weakness 2023

City of Tuskegee, Alabama

AL

Cash Management § 200.305

The City will not draw down any grant funds prior to incurring the expenditure.

View Audit 326053

Finding 503701 (2023-008)

Material Weakness 2023

City of Auburn, Maine

ME

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.307

Management Response/Corrective Action Plan: The Community Development and Finance Departments acknowledge that EN funds were drawn when it appeared that PI funds were available. The finding was partly influenced by the nature of first quarter draws and the need to record prior year expenses. We ha...

Management Response/Corrective Action Plan: The Community Development and Finance Departments acknowledge that EN funds were drawn when it appeared that PI funds were available. The finding was partly influenced by the nature of first quarter draws and the need to record prior year expenses. We have corrected the discrepancy and to address this in the future, we plan to implement a balance sheet account to better track PI balances and expenditures.

View Audit 325909 Questioned Costs: $1

Finding 503696 (2023-007)

Material Weakness 2023

City of Auburn, Maine

ME

School Nutrition Programs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.430

Management Response/Corrective Action Plan: Going forward the School Nutrition staff will keep a spreadsheet documenting meals reimbursed previous fiscal years, and in each month to compare to the number of meals calculated for the current billing month.

View Audit 325909

Finding 503559 (2023-003)

Significant Deficiency 2023

Boys and Girls Club of Livingston County

IL

Internal Control / Segregation of Duties Cash Management Reporting

As a small organization, with limited staffing, it was noted that the numbers were transposed when entered and the hourly rates were taken from the Payroll Report versus the paystub. Going forward with the CFO in place, all wages will be reported on-a-monthly basis utilized by the paystubs noting th...

As a small organization, with limited staffing, it was noted that the numbers were transposed when entered and the hourly rates were taken from the Payroll Report versus the paystub. Going forward with the CFO in place, all wages will be reported on-a-monthly basis utilized by the paystubs noting the wage rate changed. Noting that each grant has its own reporting requirements, the organization will provide a three-step verification that will include providing the CPA with the final verification of the monthly reports. The CFO will prepare the reimbursement month, the CEO will verify and send to the CPA who will approve for submission to ensure accuracy of the reports. This additional verification will provide for an outside the organization review prior to submitting. An additional note is that the variances were not paid beyond what the grant allowed. The IL Alliance that manages the grant for the local organization has created a new tool to assist in the accuracy of the submissions which have been provided since January 1st which will eliminate most reimbursement discrepancies. For example, if the supplies budget line-item was $500.00 and the organization submitted $525.00 in receipts the tool being utilized will be highlighted in red and will not be reimbursed at $525.00, only the $500.00 allowed and this is through all the grants. No overage of dollars was received other than what the grant allowed even though the submission might have been less or more.If it was less, the IL Alliance reaches out to the organization for additional receipts. The Boys & Girls Club of Livingston County will ensure the numbers are more accurate in the reporting moving forward.

View Audit 325727

Finding 503558 (2023-002)

Significant Deficiency 2023

Boys and Girls Club of Livingston County

IL

Internal Control / Segregation of Duties Cash Management Significant Deficiency

In working with the funding agencies, financial tools have been provided to ensure the accuracy and completeness of the award periods. Each grant has diverse requirements, for example one grant doesn’t pay for overtime, PTO or Holiday’s, other grants do reimburse for those items which caused over su...

In working with the funding agencies, financial tools have been provided to ensure the accuracy and completeness of the award periods. Each grant has diverse requirements, for example one grant doesn’t pay for overtime, PTO or Holiday’s, other grants do reimburse for those items which caused over submitting for wages, the funding agency only reimburses based on the actual of what the grant allows and doesn’t pay for any overages. The corrective action plan is to provide monthly reports utilizing the paystubs as opposed to the payroll reports generating from the fund accounting software as was noted some were on different months. The CFO will provide the monthly report to the CEO who will utilize the tool to verify the accuracy of the financial report. The IL Alliance that manages the grant for the local organization has created a new tool to assist in the accuracy of the submissions which have been provided since January 1st which will eliminate most reimbursement discrepancies. For example, if the supplies budget line-item was $500.00 and the organization submitted $525.00 in receipts the tool being utilized will be highlighted in red and will not be reimbursed at $525.00, only the $500.00 allowed and this is through all the grants. No overage of dollars was received other than what the grant allowed even though the submission might have been less or more. If it was less, the IL Alliance reaches out to the organization for additional receipts. The Boys & Girls Club of Livingston County will ensure the numbers are more accurate in the reporting moving forward.

View Audit 325727

Finding 503557 (2023-005)

Significant Deficiency 2023

Boys and Girls Club of Livingston County

IL

Internal Control / Segregation of Duties Cash Management Reporting

The financial policies and procedures will be modified with the policy to include review of the submissions by the CEO and the CPA prior to submission of the grant reimbursement request, this will increase the ability to segregate the duties and provide more accurate reporting. Overall, with 2023 st...

The financial policies and procedures will be modified with the policy to include review of the submissions by the CEO and the CPA prior to submission of the grant reimbursement request, this will increase the ability to segregate the duties and provide more accurate reporting. Overall, with 2023 still coping with lack of employment pool coming off COVID, securing the CFO was and is crucial to prevent future findings in the Internal Control over the programs. The IL Alliance that manages the grant for the local organization has created a new tool to assist in the accuracy of the submissions which have been provided since January 1st which will eliminate most reimbursement discrepancies. For example, if the supplies budget line-item was $500.00 and the organization submitted $525.00 in receipts the tool being utilized will be highlighted in red and will not be reimbursed at $525.00, only the $500.00 allowed and this is through all the grants. No overage of dollars was received other than what the grant allowed even though the submission might have been less or more. If it was less, the IL Alliance reaches out to the organization for additional receipts. The Boys & Girls Club of Livingston County will ensure the numbers are more accurate in the reporting moving forward.

View Audit 325727

Finding 503556 (2023-004)

Significant Deficiency 2023

Boys and Girls Club of Livingston County

IL

Internal Control / Segregation of Duties Cash Management Significant Deficiency

An increase of staff, a staff member and the CPA overview will be provided to ensure increased functionality for requested reimbursements and corresponding receipts verifying that each monthly reimbursement is balanced with the receipts and wages. The IL Alliance that manages the grant for the local...

An increase of staff, a staff member and the CPA overview will be provided to ensure increased functionality for requested reimbursements and corresponding receipts verifying that each monthly reimbursement is balanced with the receipts and wages. The IL Alliance that manages the grant for the local organization has created a new tool to assist in the accuracy of the submissions which have been provided since January 1st which will eliminate most reimbursement discrepancies. For example, if the supplies budget line-item was $500.00 and the organization submitted $525.00 in receipts the tool being utilized will be highlighted in red and will not be reimbursed at $525.00, only the $500.00 allowed and this is through all the grants. No overage of dollars was received other than what the grant allowed even though the submission might have been less or more. If it was less, the IL Alliance reaches out to the organization for additional receipts. The Boys & Girls Club of Livingston County will ensure the numbers are more accurate in the reporting moving forward.

View Audit 325727

Finding 503387 (2023-011)

Material Weakness 2023

Grant County

NM

Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Views of Responsible Officials and Planned Corrective Action - The County has created a documented process in the new policy and procedures manual for federal guidelines. Separation of duties has been implemented. Robert Placencio, Finance Director will be reviewing and approving these reimbursement...

Views of Responsible Officials and Planned Corrective Action - The County has created a documented process in the new policy and procedures manual for federal guidelines. Separation of duties has been implemented. Robert Placencio, Finance Director will be reviewing and approving these reimbursements moving forward. Responsible Official - Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Completion Date - October 10, 2024.

View Audit 325543

Finding 503327 (2023-004)

Material Weakness 2023

City of Gladstone, Michigan

MI

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

Statement of Condition/Criteria: The City does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal ...

Statement of Condition/Criteria: The City does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Planned Corrective Action: City management will develop written policies and procedures related to federal awards. Contact person responsible for corrective action: Vicki Schroeder, Treasurer, and Eric Buckman, City Manager Anticipated Completion Date: March 2024

View Audit 325478

Finding 503291 (2023-003)

Significant Deficiency 2023

Catholic Charities of the Diocese of Tulsa, Inc.

OK

Cash Management Internal Control / Segregation of Duties Significant Deficiency § 200.305

Audit Finding Reference: 2023-003 Department’s Response: We concur. Views of Responsible Officials and Corrective Action: Not all reimbursement submissions were reviewed by someone other than the preparer prior to submission. Subsequent to June 30, 2023, CCEOK established an internal control that re...

Audit Finding Reference: 2023-003 Department’s Response: We concur. Views of Responsible Officials and Corrective Action: Not all reimbursement submissions were reviewed by someone other than the preparer prior to submission. Subsequent to June 30, 2023, CCEOK established an internal control that requires all requests submitted for reimbursement be reviewed by someone other than the preparer prior to submission. Name of Contact Person: Lisa Wheeler, CPA Director of Finance Lwheeler@CCEOK.org 918-508-7118 2340 N Harvard Ave, Tulsa, OK 74158 Projected Implementation: July 1, 2024

View Audit 325382

Finding 503278 (2023-001)

None 2023

Wingo Elderly Housing Corporation D/b/a Locust Ridge Apartments

KY

Questioned Costs Cash Management HUD Housing Programs

Management will deposit required amounts.

View Audit 325367 Questioned Costs: $1

Finding 503175 (2023-003)

Significant Deficiency 2023

Wallowa Resources, Inc.

OR

Cash Management Internal Control / Segregation of Duties Significant Deficiency

2023-003: U.S. Department of Agriculture - Soil and Water Conservation - Assistance Listing #10.902 Cash Management: Significant Deficiency in Internal Control over Compliance and Non-Compliance Finding Summary: RFRs are prepared and submitted by the same employee. Corrective Action Plan: Wallowa ...

2023-003: U.S. Department of Agriculture - Soil and Water Conservation - Assistance Listing #10.902 Cash Management: Significant Deficiency in Internal Control over Compliance and Non-Compliance Finding Summary: RFRs are prepared and submitted by the same employee. Corrective Action Plan: Wallowa Resources has already acted to correct this issue. All RFR’s are now reviewed and signed off by the Executive Director. Responsible Individual(s): Nils Christoffersen, Executive Director and Joni Maasdam, Finance Manager Anticipated Completion Date: Completed September 2024.

View Audit 325232

Finding 503158 (2023-008)

Material Weakness 2023

City of Auburn, Maine

ME

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.307

Management Response/Corrective Action Plan: The Community Development and Finance Departments acknowledge that EN funds were drawn when it appeared that PI funds were available. The finding was partly influenced by the nature of first quarter draws and the need to record prior year expenses. We ha...

Management Response/Corrective Action Plan: The Community Development and Finance Departments acknowledge that EN funds were drawn when it appeared that PI funds were available. The finding was partly influenced by the nature of first quarter draws and the need to record prior year expenses. We have corrected the discrepancy and to address this in the future, we plan to implement a balance sheet account to better track PI balances and expenditures.

View Audit 325183 Questioned Costs: $1

Corrective Action Plans

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