Corrective Action Plans

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Finding Number: 2023-016 Federal Program: 14.218, Department of Housing and Urban Development (HUD), CDBG – Entitlement Grants Cluster, Community Development Block Grants/Entitlement Grants Program (CDBG), COVID 19 Community Development Block Grants/Entitlement Grants Program (CDBG-CV) Condition Per...
Finding Number: 2023-016 Federal Program: 14.218, Department of Housing and Urban Development (HUD), CDBG – Entitlement Grants Cluster, Community Development Block Grants/Entitlement Grants Program (CDBG), COVID 19 Community Development Block Grants/Entitlement Grants Program (CDBG-CV) Condition Per Auditor: The County did not have adequate controls in place to submit the Consolidated Annual Performance and Evaluation Report (CAPER) for the program year ended June 30, 2023 within 90 days after the close of the program year. Planned Corrective Action: Management agrees with the finding. Prior to submitting the CAPER, it was brought to the attention of staff that the CDBG Financial Summary Report had to be completed and attached to the CAPER. Staff held discussions with HUD during a MSHDA Conference (September of 2022) to obtain assistance in completing the report. It was suggested that a meeting would be necessary to provide technical assistance for the report. Staff met with HUD October 4th to discuss the report and provide further guidance. The CAPER report was completed and submitted October 6th. The CDBG Financial Summary Report was completed as part of the CAPER. Management will ensure the CAPER is submitted prior to the deadline moving forward. Anticipated Completion Date: 6/30/25 Responsible Contact Person: Tuesday Redmond
Finding Number: 2023-015 Federal Program: 14.218 – U.S. Department of Housing and Urban Development (HUD) – Community Development Block Grant (CDBG) – Entitlement Grants Cluster 93.563 – Title IV-D, U.S. Department of Health and Human Service - Child Support Enforcement (CSE) 10.557, U.S. Department...
Finding Number: 2023-015 Federal Program: 14.218 – U.S. Department of Housing and Urban Development (HUD) – Community Development Block Grant (CDBG) – Entitlement Grants Cluster 93.563 – Title IV-D, U.S. Department of Health and Human Service - Child Support Enforcement (CSE) 10.557, U.S. Department of Agriculture – WIC Special Supplemental Nutrition Program for Women, Infants, and Children Condition Per Auditor: Controls in place were not adequate to ensure compliance with 2 CFR 200 Appendix V submission requirements for the County’s self insurance cost allocation process and annual chargeback plan. Planned Corrective Action: Management communicated with the cognizant agency which confirmed in November 2021, OMB issued guidance relating to CARES Act funding and its effect on indirect cost. Part of this guidance stated that “CARES Act funding should not be included toward the threshold amount for indirect cost submission required in 2 C.F.R. part 200, Appendix VII, paragraph D.1.b”. Therefore, County governments that met the $100 million threshold as a result of CARES Act funding are not required to submit their Central Service Cost Allocation Plan for approval. The CARES Act funding would have increased the County’s funding in excess of $100 million, which should not have been a part of the determination for the original finding. However, since CSLFRF funds were also received increasing the County’s funding in excess of $100 million the annual chargeback plans were submitted to the cognizant agency and U.S. Treasury in 2023 for implementation in FY 24 and will continue to submit subsequent plans to federal cognizant agency, as required by 2 CFR 200 Appendix V. Anticipated Completion Date: 9/30/24 Responsible Contact Person: Shauntika Bullard and Michael Bridges
Finding Number: 2023-013 Federal Program: 21.027, US Department of Treasury, COVID-19 – Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) Condition Per Auditor: The County entered into intergovernmental agreements with local communities using the revenue loss provision of the County’s CSLFRF...
Finding Number: 2023-013 Federal Program: 21.027, US Department of Treasury, COVID-19 – Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) Condition Per Auditor: The County entered into intergovernmental agreements with local communities using the revenue loss provision of the County’s CSLFRF award. Those contracts contained subrecipient language/provisions. The County did not have adequate controls in place to ensure that the form and substance of these agreements were in compliance with the intended nature of the relationship and/or the requirements of the federal award. Planned Corrective Action: Management does not agree with this finding. As noted in the Condition of this finding itself, the agreements in question are intergovernmental agreements, clearly labeled as such. They specifically state they are funding each project with SLFRF funds under the Revenue Replacement Category (Category 6.1). Section 4.01 states “Project Funds must be used for eligible activities for revenue replacement funds as described in the SLFRF final rules, regulations, and guidance.” As Management informed the auditor before auditor edited its preliminary finding to reflect this, “as described in the SLFRF final rules, regulations, and guidance” under 6.1 there are no subrecipients by definition as the County itself is the beneficiary. The County is being "made whole" for calculated revenue loss due to the pandemic under this category; therefore, once the funds are obligated and spent by the County the purpose has been satisfied. The entity receiving those funds would not have subrecipient obligations. FAQ 13.14 confirms this understanding. The communities enter into subrecipient agreements on an annual basis with the County and are very familiar with the format of such agreements. Those agreements always state clearly that they are subrecipient agreements in the title and the introductory paragraph. The communities also enter into intergovernmental agreements with the County on an annual basis. Therefore, they are aware that these two types of agreement are distinct. In this case the agreements are clearly labeled as intergovernmental agreements in the title and the introductory paragraph and there is no mention of subrecipient status in the body of the agreement. In fact, Section 4.05, Relationship of Parties, states “Relationship of the Community to the County is, and will continue to be, that of an independent contractor.” In the subrecipient agreements the County enters into with these communities on an annual basis this clause says the relationship is that of a subrecipient. Therefore, the agreement is clear on the relationship and the communities would know to consult the County if there is any question of compliance requirements. Any language requiring compliance with provisions applicable to subrecipients was paired with the qualifier "applicable". For example Article IX requires compliance with laws only “as applicable”. This is catch-all language and is good legal practice to include for contingencies. In this case, the program being a new federal program, the County intentionally included this catch-all language referencing compliance with 2 CFR 200 (Uniform Guidance) “as applicable” and required the community to “provide any disclosures required by law.” to allow itself the ability to enforce should the laws, rules, or regulations be interpreted in a certain manner to be applicable or even changed. This is based on experience with programs such as the Neighborhood Stabilization Program through HUD where such occurrences were noted. Consequently; the County believes it would actually be irresponsible not to include such language. As far as the recommendation of increased guidance to contracted communities, given the increased guidance available now the County has provided such guidance as needed. Auditor seems to indicate that the communities “may improperly conclude they are subject to certain compliance requirements, including but not limited to incorrectly concluding they are required to report expenditures incurred under the agreements on their schedule of expenditures of federal awards, which could further lead to those communities incorrectly concluding they are subject to the requirement to obtain a single audit and/or incorrect major program determinations being made in conjunction with their single audit engagements.” The finding is essentially noting that if these communities conclude that they have a subrecipient relationship and that the Uniform Guidance is applicable to them as subrecipients it is an improper conclusion. Given the wide availability of FAQs and guidance on this topic, Management agrees it would be an improper conclusion. Anticipated Completion Date: 9/30/23 Responsible Contact Person: Haaris Ahmad
Finding Number: 2023-001 Condition: The Corporation failed to refund a security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: The security deposit has been refunded and management is currently reviewing internal controls over security deposit refunds to ensure...
Finding Number: 2023-001 Condition: The Corporation failed to refund a security deposit to a tenant within 30 days of their move out date. Planned Corrective Action: The security deposit has been refunded and management is currently reviewing internal controls over security deposit refunds to ensure all deposits are returned timely. Contact Person responsible for corrective action: Jill Kolb, Vice President - Housing Accounting Completion Date: February 7, 2023
2023-001 Supportive Housing for the Elderly – CFDA No. 14.157 Recommendation: We recommend that management implement a process to ensure proper approval is obtained prior to withdrawing funds from the residual receipts account. Explanation of disagreement with audit finding: There is no disagreement...
2023-001 Supportive Housing for the Elderly – CFDA No. 14.157 Recommendation: We recommend that management implement a process to ensure proper approval is obtained prior to withdrawing funds from the residual receipts account. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has since implemented a process to ensure the proper forms are filled out and submitted with HUD prior to withdrawing funds from the residual receipts account. Name(s) of contact person(s) responsible for corrective action: Nicole Chwala Planned completion date for corrective action plan: April 2024
View Audit 304553 Questioned Costs: $1
Because there was not an existing Residual Receipt account, management has started the process to open an account. The bank required minutes from the Board of Directors of Tomball Pines, Inc. before they would open the account. A board meeting was held April 9, 2024 and the motion was made, second...
Because there was not an existing Residual Receipt account, management has started the process to open an account. The bank required minutes from the Board of Directors of Tomball Pines, Inc. before they would open the account. A board meeting was held April 9, 2024 and the motion was made, seconded, and approved to open the needed account. Management will be making the deposit the week of April 15, 2024.
Management agrees that the $50,000 of questioned costs must be returned to the reserve for replacement account. In order to replenish the reserve balance and remediate the finding, management will be depositing an additional $10,000 per month to the reserve from project operations to be made over th...
Management agrees that the $50,000 of questioned costs must be returned to the reserve for replacement account. In order to replenish the reserve balance and remediate the finding, management will be depositing an additional $10,000 per month to the reserve from project operations to be made over the course of five months (March 2024 to July 2024). The first $10,000 deposit was made on March 18, 2024. Planned deposits for the remaining $40,000 still owed will be made on the payment schedule as follows: April 15, 2024, May 15, 2024, June 15, 2024, and July 15, 2024.
View Audit 304518 Questioned Costs: $1
All of the required deposits to the replacement reserve were not made during the year. Response: The new management company will make deposits in 2024 for the shortfalls.
All of the required deposits to the replacement reserve were not made during the year. Response: The new management company will make deposits in 2024 for the shortfalls.
Corrective Action Plan: In response to the findings regarding the missed monthly deposits totaling $19,221 in the replacement reserve account, the organization has taken the following corrective measures. Firstly, the required deposits have been made to rectify the deficit.Additionally, the organiza...
Corrective Action Plan: In response to the findings regarding the missed monthly deposits totaling $19,221 in the replacement reserve account, the organization has taken the following corrective measures. Firstly, the required deposits have been made to rectify the deficit.Additionally, the organization has requested a waiver from HUD for the monthly deposits to the replacement reserve accounts for 2024. Also, a request for an increase in subsidy for 2024 will be submitted to the HUD Account Executive to address the cash flow issue within the organization.To prevent similar occurrences in the future, a robust monitoring and review process has been implemented such as quarterly monitoring of deposits to ensure compliance with HUD requirements. All communications with HUD and monitoring activities will be documented meticulously for audit purposes and continuous evaluation of these measures will help prevent the likelihood of recurrence. Completion Date: Immediately Contact Person: Jacqueline C. Gholson, Co - Manager Caseal J. Medley, Co - Manager
View Audit 304468 Questioned Costs: $1
FINDING NO. 2023-002 – Quarterly Financial Reports Statement of Condition: The first 2 quarter reports, for period ending September 30, 2022 and December 31, 2022, were submitted one day late, on October 31, 2022 and January 31, 2023 respectively. Recommendation: Project Management must submit the...
FINDING NO. 2023-002 – Quarterly Financial Reports Statement of Condition: The first 2 quarter reports, for period ending September 30, 2022 and December 31, 2022, were submitted one day late, on October 31, 2022 and January 31, 2023 respectively. Recommendation: Project Management must submit the quarterly financial information within the prescribed timeframe. Project Management should review its internal controls and ensure that systems are in place so that the filing requirement will be met in future quarters and years. Management’s Response: There is no disagreement with the audit finding.
Finding Number: 2023-001 Condition: The Corporation withdrew cash from the tenant security account during May and June 2023 in the amounts of $7,000 and $7,500, respectively, causing the balance of the security deposit liability to exceed the asset balance at month-end. These funds were used to fund...
Finding Number: 2023-001 Condition: The Corporation withdrew cash from the tenant security account during May and June 2023 in the amounts of $7,000 and $7,500, respectively, causing the balance of the security deposit liability to exceed the asset balance at month-end. These funds were used to fund operating costs on behalf of the Corporation. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited funds to the security deposit cash account in order to meet the regulatory agreement requirement before year-end. Contact person responsible for corrective action: Laura Selby, Executive Vice President - COO Anticipated Completion Date: March 25, 2024
Management is in the process of working with HUD to obtain the necessary approval.
Management is in the process of working with HUD to obtain the necessary approval.
The security deposit was refunded to the tenant on the 34th day subsequent to their move-out. Management has taken measures to improve internal controls over compliance related to tenant security deposit refunds.
The security deposit was refunded to the tenant on the 34th day subsequent to their move-out. Management has taken measures to improve internal controls over compliance related to tenant security deposit refunds.
Finding 394334 (2023-002)
Significant Deficiency 2023
2. Finding 2023-002 c. Comments on the Finding and Each Recommendation The Enterprise Income Verification (EIV) was not completed within the 90 days period due to staffing changes. d. Action(s) Taken or Planned on the Finding The compliance monitoring report has now been completed. Staff reviewed th...
2. Finding 2023-002 c. Comments on the Finding and Each Recommendation The Enterprise Income Verification (EIV) was not completed within the 90 days period due to staffing changes. d. Action(s) Taken or Planned on the Finding The compliance monitoring report has now been completed. Staff reviewed the policies and procedures to prevent future occurrences.
1. Finding 2023-001 a. Comments on the Finding and Each Recommendation The refunded dormant accounts had residents that were moved out or deceased. The remaining current residents were notified of the deficiency, but there were no responses or payments received by year-end. b. Action(s) Taken or Pla...
1. Finding 2023-001 a. Comments on the Finding and Each Recommendation The refunded dormant accounts had residents that were moved out or deceased. The remaining current residents were notified of the deficiency, but there were no responses or payments received by year-end. b. Action(s) Taken or Planned on the Finding The security deposit account was fully funded with operating monies in January 2024.
Criteria Under the terms of the related regulatory agreement The Homes is required to make timely monthly debt payments and deposits in certain escrow accounts. Condition/Context As part of our compliance testing, we reviewed the debt and escrow schedules and noted that the debt and escrow payments ...
Criteria Under the terms of the related regulatory agreement The Homes is required to make timely monthly debt payments and deposits in certain escrow accounts. Condition/Context As part of our compliance testing, we reviewed the debt and escrow schedules and noted that the debt and escrow payments due throughout 2023 were not made. Cause The Homes were experiencing significant cash constraints and was not able to make debt payments and escrow payments as they were due and was limited under the terms of the bankruptcy filing as to what payments were allowable. Effect The Homes is out of compliance with the HUD regulatory agreement. Recommendation As HUD servicer is a named secured creditor in the bankruptcy filing, we recommend that The Homes follow the rules of the bankruptcy filing. Management Response The HUD mortgage is a secured creditor under the bankruptcy filing and we expect the lender to be paid under the terms of the bankruptcy agreement at the conclusion of the sale of the Facility that is expected to occur during 2024.
Finding Reference Number: 2023-1 View of Responsible Officials and Corrective Actions: Management agrees with the finding. Management will establish procedures and monitor compliance with those procedures to ensure that the determination of tenant eligibility and the maintenance of lease files a...
Finding Reference Number: 2023-1 View of Responsible Officials and Corrective Actions: Management agrees with the finding. Management will establish procedures and monitor compliance with those procedures to ensure that the determination of tenant eligibility and the maintenance of lease files are in accordance with guidelines specified by HUD. Contact Person Responsible: Flynann Janisse, Executive Director, Equality Community Housing Corporation Joshua Allen, President, J. Allen Management Co. Inc. Completion Date: Open
Finding 394323 (2023-002)
Significant Deficiency 2023
U.S. Department of Housing and Urban Development Section 241(a) Supplemental Loan Insurance Multifamily Rental Housing - Loan Section – Assistance Listing No. 14.151 and 223 (f) Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects - Loan Account – Assistance L...
U.S. Department of Housing and Urban Development Section 241(a) Supplemental Loan Insurance Multifamily Rental Housing - Loan Section – Assistance Listing No. 14.151 and 223 (f) Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects - Loan Account – Assistance Listing No. 14.155 Per review of the prior year financial statements, the surplus cash calculation indicated a total deposit of $18,643 was required within 90 days after year end. Per our review of the Berkadia account activity, the full deposit was not made within the required timeframe, therefore was not properly recorded and in accordance with the compliance requirements of HUD. The Deposit was not made until August 7, 2023. The funds were not recorded in a separate general ledger account and were recorded with replacement reserve funds when the deposit was occurred. Recommendation: The organization should review its internal controls and procedures to ensure any surplus cash identified at year end is timely deposited into residual receipt account. In addition, we recommend Berkadia be instructed to separate the funds from the other reserve funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. The action was taken in response to the finding: The general ledger has been updated as of 03/15/2024 for the 12/31/2023 financials and will be carried forward on the financial statements until it is drawn down to zero. We will work with Berkadia (loan holder) to provide additional reporting if possible. The funds are in a separate account with Berkadia as specified; however, reports drawn from Berkadia’s site are consolidated. During the initial deposit of the 2022 residual receipts, we encountered trouble identifying our new representative at Berkadia, who could assist us with opening a new account and depositing the funds. Now that we have established this contact, we do not expect to encounter any issues in the future. We have been provided a detailed report from Berkadia that depicts each reserve and residual receipts balance separately as its account. Per Berkadia's classification, it is a reserve account consolidated from some reports. We will request if they have the reporting ability to separate them further. Name(s) of the contact person(s) responsible for corrective action: Darryl Yorkman, Controller PRD Management Planned completion date for a corrective action plan: A request to Berkadia was made on 03/18/2024. Completion: 12/31/2024
The Association will update the procedures for review and posting of invoices for proper cutoff dates. Currently, our cutoff policy is the end of the month. CADA will amend the Fiscal Policy to add that accounting staff will carefully review all invoices to ensure that CADA has reconciled each autho...
The Association will update the procedures for review and posting of invoices for proper cutoff dates. Currently, our cutoff policy is the end of the month. CADA will amend the Fiscal Policy to add that accounting staff will carefully review all invoices to ensure that CADA has reconciled each authorized invoice for payment in the correct fiscal year, with proper coding and authorizations. Accounting staff will check with service providers/vendors to ensure that CADA has received all invoices/purchase orders for a fiscal year prior to final closing of the fiscal year. The CADA Executive Director and Finance Director will present recommended Fiscal Policy changes to the Association’s Fiscal and Executive Committees for their review and input. After the Committees’ review and input, the Chairs of The Executive and Finance Committees will present the recommended changes to the Fiscal Policies to CADA’s full Board for approval. Upon Board approval of the Amended Fiscal policy, the Finance Director will train the accounting staff about the fiscal policies changes and instruct staff to implement the policy changes. The Executive Director and Fiscal Director will provide oversight throughout the year including requiring staff to check with service providers to ensure that the vendors have submitted all invoices for the fiscal year and all purchase orders reconciled or cleared by end of fiscal year. Proposed Completion Date: June 30, 2024.
View Audit 304318 Questioned Costs: $1
Finding 2023-002: Comments on the Finding and Each Recommendation During prior years, the Board of Directors disbursed funds from the replacement reserve to fund development of other housing developments. Effective June 10, 2022, the Board of Directors entered into a repayment agreement with HUD t...
Finding 2023-002: Comments on the Finding and Each Recommendation During prior years, the Board of Directors disbursed funds from the replacement reserve to fund development of other housing developments. Effective June 10, 2022, the Board of Directors entered into a repayment agreement with HUD to return funds to the Corporation. The agreement required $3,000 to be returned to the Corporation during the year ended December 31, 2023. The Board of Directors returned $250 during the year ended December 31, 2023. At December 31, 2023, the Board of Directors owes $54,750 to the Corporation. Action(s) taken or planned on the finding The Board of Directors should replace the funds that were disbursed from the reserve for replacements without HUD approval in accordance with the repayment agreement entered into with HUD on June 10, 2022. Management and the Board of Directors concur with the finding and the auditor's recommendation. The Board of Directors is working on making the delinquent deposits for 2023 and all future deposits as required in the repayment agreement entered into with HUD on June 10, 2022.
View Audit 304313 Questioned Costs: $1
Finding 2023-001: Comments on the Finding and Each Recommendation The Corporation has not filed the 2017, 2018, 2019, 2020, 2021 or 2022 federal income tax returns. Action(s) taken or planned on the finding Tax returns should be filed on a timely basis and all delinquent tax returns should be fi...
Finding 2023-001: Comments on the Finding and Each Recommendation The Corporation has not filed the 2017, 2018, 2019, 2020, 2021 or 2022 federal income tax returns. Action(s) taken or planned on the finding Tax returns should be filed on a timely basis and all delinquent tax returns should be filed as soon as possible. Management and the Board of Directors concur with the finding and the auditor's recommendation. Management and the Board of Directors are taking steps to file the previous tax returns and have the Corporation's not-for-profit designation reinstated.
Finding 2023-001 - Assistance Listing No. 14.129 - United States Department of Housing and Urban Development Criteria Under the terms of the related regulatory agreement Kirkhaven is required to make timely monthly debt payments and deposits in certain escrow accounts. Condition/Context As part ...
Finding 2023-001 - Assistance Listing No. 14.129 - United States Department of Housing and Urban Development Criteria Under the terms of the related regulatory agreement Kirkhaven is required to make timely monthly debt payments and deposits in certain escrow accounts. Condition/Context As part of our compliance testing, we reviewed the debt and escrow schedules and noted that Kirkhaven did not make all required debt and escrow payments during the year. Cause Kirkhaven was experiencing significant cash constraints and was not able to make debt payments and escrow payments as they were due. Effect Kirkhaven is out of compliance with the HUD regulatory agreement. Recommendation We recommend that Kirkhaven evaluate the necessary options to become current on mortgage and escrow payments. Management Response and corrective action plan Kirkhaven’s HUD mortgage was paid in full in February 2024.
Condition – Peak Vista (“the Organization”) determines the sliding fee discount charged to patients based on the patient’s annual gross income and household size. We found two encounters where applications were not retained. Therefore, we could not determine if the sliding fee discount applied was i...
Condition – Peak Vista (“the Organization”) determines the sliding fee discount charged to patients based on the patient’s annual gross income and household size. We found two encounters where applications were not retained. Therefore, we could not determine if the sliding fee discount applied was in accordance with the guideline. Recommendation – We recommend that the Organization's procedures be strengthened to ensure income is properly verified and adequately documented and retained. The Organization should strengthen processes surrounding monitoring of the program to ensure the Organization’s policies are consistently and properly applied. Views of Responsible Officials and Planned Corrective Actions – Management agrees with the finding. Peak Vista has developed a plan for addressing this issue that includes updated procedures, training, and auditing. All teams engaged in the enrollment and eligibility process, including our Enrollment, Reception, and Billing teams will be retrained on the process with emphasis on proper documentation. The Organization management plans to incorporate into our quality assurance audits the documentation for single service date discount applications and provide feedback and retraining as necessary to staff as needed. Anticipated Date of Completion – In progress. Action Taken – We have reviewed the recommendation and have developed a plan for addressing this issue. Person Responsible for Corrective Action Plan – Ryan Spillane, Chief Financial Officer Corrective Action Plan – Ryan Spillane, Deputy Chief Financial Officer
View Audit 304236 Questioned Costs: $1
Name of auditee: Laurentian Hall Associates, Inc. HUD auditee identification number: 033-35197 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2023 CAP prepared by Name: Dana Wall Position: Director of Accounting Telephone number: 412-578-7872 C...
Name of auditee: Laurentian Hall Associates, Inc. HUD auditee identification number: 033-35197 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2023 CAP prepared by Name: Dana Wall Position: Director of Accounting Telephone number: 412-578-7872 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2023-001: As of December 31, 2023, the Corporation has not made the required payment of 50% of available surplus cash from the prior fiscal period. Comments on the Finding and Each Recommendation: The delinquent payment should be made to HUD and future required payments should be made within the time period defined in the Use Agreement and Mortgage Restructuring Agreement. Action(s) taken or planned on the finding: Agree. Management agrees with the recommendation and made the delinquent mortgage payment of $18,268 on February 14, 2024.
View Audit 304215 Questioned Costs: $1
The District will review the current procedures for maintaining documentation for when students are removed from the adjusted cohort and ensure written documentation is maintained. ...
The District will review the current procedures for maintaining documentation for when students are removed from the adjusted cohort and ensure written documentation is maintained. Contact Person: Reynaldo Robles, CFO Implementation Time Frame: August 31, 2024
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