Corrective Action Plans

Finding 394637 (2023-001)

None 2023

TX

HUD Housing Programs Reporting

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.

View Audit 304544

Finding 394619 (2023-001)

Material Weakness 2023

Turtle Woods Corporation 023-Ee021

MA

Questioned Costs HUD Housing Programs

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

Finding 394618 (2023-003)

None 2023

Kimble Dover Street Apartments INC

TX

HUD Housing Programs Reporting Internal Control / Segregation of Duties

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.

View Audit 304507

Finding 394582 (2023-001)

Significant Deficiency 2023

Ivy Plaza Housing Corporation

OH

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment

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 394563 (2023-002)

Significant Deficiency 2023

Mizpah Assisted Living Services, INC

MO

HUD Housing Programs Internal Control / Segregation of Duties Significant Deficiency

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.

View Audit 304437

Finding 394377 (2023-001)

Significant Deficiency 2023

Crystal Lake Preservation Corporation 071-11281/il06-M000-214

IL

HUD Housing Programs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

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

View Audit 304382

Finding 394362 (2023-001)

Significant Deficiency 2023

West Liberty Care Center, INC

OH

HUD Housing Programs

Management is in the process of working with HUD to obtain the necessary approval.

View Audit 304370

Finding 394361 (2023-002)

Significant Deficiency 2023

Ucr of Canal Winchester, Ohio, Inc. D/b/a Canal Village

OH

HUD Housing Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment

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.

View Audit 304365

Finding 394334 (2023-002)

Significant Deficiency 2023

Winter Grove, Inc.

CT

Eligibility HUD Housing Programs Subrecipient Monitoring

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.

View Audit 304344

Finding 394332 (2023-001)

Material Weakness 2023

Winter Grove, Inc.

CT

HUD Housing Programs

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.

View Audit 304344

Finding 394331 (2023-001)

None 2023

Fairport Baptist Homes

NY

HUD Housing Programs

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.

View Audit 304340

Finding 394329 (2023-001)

Significant Deficiency 2023

Haverstock Hills Apartments Tx24m000183

TX

HUD Housing Programs Eligibility

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

View Audit 304335

Finding 394323 (2023-002)

Significant Deficiency 2023

Casa Farnese, Inc.

PA

HUD Housing Programs Procurement, Suspension & Debarment Significant Deficiency

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

View Audit 304326

Finding 394321 (2023-001)

Significant Deficiency 2023

Choanoke Area Development Associaion, Inc.

NC

Questioned Costs Internal Control / Segregation of Duties HUD Housing Programs

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 394316 (2023-002)

Significant Deficiency 2023

Dalewood Estates Senior Housing, Inc.

SC

Questioned Costs Subrecipient Monitoring HUD Housing Programs

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 394315 (2023-001)

Significant Deficiency 2023

Dalewood Estates Senior Housing, Inc.

SC

Subrecipient Monitoring HUD Housing Programs

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.

View Audit 304313

Finding 394314 (2023-001)

None 2023

Genesee Valley Presbyterian Nursing Center D/b/a Kirkhaven

NY

HUD Housing Programs

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.

View Audit 304308

Finding 394241 (2023-001)

Significant Deficiency 2023

Peak Vista Community Health Centers, INC

CO

Questioned Costs Eligibility Subrecipient Monitoring

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

Finding 394236 (2023-001)

Significant Deficiency 2023

Laurentian Hall Associates, Inc. Dba Laurentian Hall 033-35197

PA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

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

Finding 394227 (2023-003)

Significant Deficiency 2023

Lyford Consolidated Independent School District

TX

HUD Housing Programs Internal Control / Segregation of Duties § 200.303

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

View Audit 304193

Finding 394226 (2023-001)

None 2023

Silver Lake Housing, Inc.

TX

Cash Management HUD Housing Programs Reporting

Condition: The tenant security deposit cash account was insufficient to cover the tenant security deposit liability. Response: The Project is experiencing escalation of operating costs and management is going to request a Budget Based Rent increase for the property. Management believes that it wi...

Condition: The tenant security deposit cash account was insufficient to cover the tenant security deposit liability. Response: The Project is experiencing escalation of operating costs and management is going to request a Budget Based Rent increase for the property. Management believes that it will then be able to fund the shortfall in the security deposit cash account.

View Audit 304188

Finding 393939 (2023-006)

Material Weakness 2023

Columbia Gorge Community College

OR

Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Student Financial Aid

2023-006 – Gramm-Leach-Bliley Act – Student Information Security – Material Weakness in Internal Controls over Compliance and Material Noncompliance Student Financial Assistance Cluster U.S Department of Education Federal Assistance Listing Number: 84.063, 84.268, 84.007, 84.033, 84.379 Federal Prog...

2023-006 – Gramm-Leach-Bliley Act – Student Information Security – Material Weakness in Internal Controls over Compliance and Material Noncompliance Student Financial Assistance Cluster U.S Department of Education Federal Assistance Listing Number: 84.063, 84.268, 84.007, 84.033, 84.379 Federal Program Name: Federal Pell Grant Program, Federal Direct Student Loans, Federal Supplemental Educational Opportunity Grants, Federal Work-Study Program 107 Finding Summary: Staffing shortages have contributed to the delay in the implementation of this standard. The absence of a well-designed and documented policy addressing the standards set forth under the act could put the security, confidentiality, and integrity of student information at risk. Responsible Individuals: Andrew Burke, Chief Information Officer Corrective actions Plan: The college released a Request for Proposal (RFP) to contract with outside information technology services to guide the development and implement a comprehensive information security program and address staffing gaps. Outside Chief Information Officer, information security, and technical partnership completed and contracted effective April 2024. Outside service will guide the college in the review and implementation of procedures and policies necessary for the required controls to be completed through the following phase:  Assessment and gap analysis of current infrastructure and cybersecurity measures.  Develop necessary policies and procedures based on NIST guidelines and GLBA requirements.  Detect and respond to ongoing training and incident response planning. Anticipated Completion Date: to be completed by June 30, 2024

View Audit 304126

Finding 393865 (2023-007)

Significant Deficiency 2023

YWCA West Central Michigan

MI

Subrecipient Monitoring HUD Housing Programs Significant Deficiency

The YWCA will address any open items from the 2023 HUD monitoring assessment and close any findings. Future findings, if any, will be closed with HUD within 30 days of receipt of the findings.

View Audit 304072

Finding 393859 (2023-001)

None 2023

Pfi Housing Company of Auburn Inc. Edward T Boyle Center

NY

HUD Housing Programs Procurement, Suspension & Debarment

U.S. Department of Housing and Urban Development PFI Housing Company of Auburn, Inc. (Edward T. Boyle Center), HUD Project No. 014-1161 respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bonadio & ...

U.S. Department of Housing and Urban Development PFI Housing Company of Auburn, Inc. (Edward T. Boyle Center), HUD Project No. 014-1161 respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: January 1, 2023 – December 31, 2023 The findings from the 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT None FINDINGS – FEDERAL AWARD PROGRAM AUDIT Finding 2023-001: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Recommendation: Our auditors recommended that we resume unit inspections and ensure those inspections are properly documented in the tenant files. Action Taken: We are currently in the process of completing and documenting unit inspections. Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO, (315) 424-1821. Anticipated Completion Date: March 2024

View Audit 304058

Finding 393767 (2023-001)

Significant Deficiency 2023

Plumas County Community Development Commission

CA

HUD Housing Programs Reporting Significant Deficiency

Management's Response: The Fiscal Year-End 2023 Single Audit was late due to the previous three Single Audits also being late. PCCDC's Finance Team has worked meticulously to get those submissions completed. The Finance Team has also implemented procedures that adhere to deadlines and policies set b...

Management's Response: The Fiscal Year-End 2023 Single Audit was late due to the previous three Single Audits also being late. PCCDC's Finance Team has worked meticulously to get those submissions completed. The Finance Team has also implemented procedures that adhere to deadlines and policies set both internally and the Agency's funding sources. The devotion of the team along with higher standards led by the Finance Director will ensure timely and accurate submissions. Estimated Completion Date: 07/01/2023 Responsible Party: Cindy Ramsey - Finance Director

View Audit 303951

Corrective Action Plans

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