Corrective Action Plans

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FINDING 2025-010 Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions – Assessment System Security Contact Person Responsible for Corrective Action: Jenna Harrington, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, jharringt...
FINDING 2025-010 Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions – Assessment System Security Contact Person Responsible for Corrective Action: Jenna Harrington, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, jharrington@sbcsc.k12.in.us , atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Established a comprehensive testing security and operations plan featuring: • Role-specific scenario-based training for Coordinators, Proctors, and IT. • Mandatory signed non-disclosure agreements (NDAs) due annually by September 30th. • Retention of sign-in sheets, training slides, and make-up accountability quizzes. • Clear escalation protocols for reporting testing irregularities. Anticipated Completion Date: May 31, 2027
FINDING 2025-009 Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions – Annual Report Card, High School Graduation Rate Contact Person Responsible for Corrective Action: Dr. Bo Yan, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-...
FINDING 2025-009 Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions – Annual Report Card, High School Graduation Rate Contact Person Responsible for Corrective Action: Dr. Bo Yan, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, byan@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Standardized student mobility protocols to comply with IDOE and ESSA rules: • Transfers: Require written proof/records requests before removing students from 4-year graduation cohorts. • High School Exits: Mandatory principal-led exit interviews for 16–17-year-olds with specific legal qualifying criteria (illness, financial hardship, court order); unapproved dropouts are reported to the BMV. • Unverified Withdrawals: Enforced a 14-day protocol involving multi-channel outreach, welfare checks, and eventual NCMEC/Law Enforcement reporting if unlocated. Anticipated Completion Date: January 1, 2027
FINDING 2025-008 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Dr. Bo Yan, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, byan@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc....
FINDING 2025-008 Finding Subject: Title I Grants to Local Educational Agencies - Eligibility Contact Person Responsible for Corrective Action: Dr. Bo Yan, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, byan@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: • Centralized enrollment/withdrawal document management with weekly accuracy audits. • Updated Internal Control Manual to mandate a 12-item list of enrollment documents (birth certificates, residency proof, immunizations, etc.). • Established a formal "Summary of Attempts" process requiring at least 3 documented attempts to secure residency proof before submitting signed summaries. • Standardized documentation for general transfers, mandatory 16–17-year-old exit interviews, and Title I ESSA graduation cohort tracking. Anticipated Completion Date: January 1, 2027 (Note: Specific student mobility updates corrected April 1, 2026).
FINDING 2025-006 Finding Subject: Title I Grants to Local Educational Agencies - Internal Controls Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us, atahmid@sbcsc.k12....
FINDING 2025-006 Finding Subject: Title I Grants to Local Educational Agencies - Internal Controls Contact Person Responsible for Corrective Action: Darice Austin-Phillips, Ahnaf Tahmid & Marlaina Johns Contact Phone Number and Email Address: 574-393-6000, daustin@sbcsc.k12.in.us, atahmid@sbcsc.k12.in.us, mjohns2@sbcsc.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Fiscal officers for each grant are required to review, verify accuracy, sign, and document any discrepancies on Payroll Certification Reports before returning them to the Finance Department for retention. Anticipated Completion Date: Corrected 06/30/2026
At the beginning of the final week of each pay period, an all-staff email is sent detailing the reporting deadlines for hours to be reported to supervisors and the hours to be reported (see attached). The deadline for supervisors to report their payroll reports to fiscal is also included in the emai...
At the beginning of the final week of each pay period, an all-staff email is sent detailing the reporting deadlines for hours to be reported to supervisors and the hours to be reported (see attached). The deadline for supervisors to report their payroll reports to fiscal is also included in the email. Typically, payroll is reported to the Auditor’s office on the Friday of the last week of the pay period. However, this reporting day may change due to holidays, vacations, or the fiscal administrator’s other work responsibilities. Starting with the pay period ending September 19, 2026, employees will report all overtime worked through the day before the payroll reporting deadline of the current pay period (i.e., Thursday if Friday is the reporting deadline) and all unpaid overtime owed from the previous pay period. Timesheets will be due to the Human Resources Administrator no later than Thursday following the end of the pay period. Overtime reported on the timesheets will be matched against the overtime on the payroll transmittal to verify it has been paid. Any unpaid overtime not reported in the next pay period will be added as compensatory time on the employee’s attendance record unless the Director and Fiscal Administrator, after review, approve overtime pay for older pay periods (two or more behind the current pay period).
Finding 1238780 (2025-005)
Material Weakness 2025
Finding 2025-005 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Allowable Costs/Cost Principles Summary of Finding: During the audit, it was identified that the County charged various drug court expenditures to the SLFRF award throughout the audit period. While certa...
Finding 2025-005 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Allowable Costs/Cost Principles Summary of Finding: During the audit, it was identified that the County charged various drug court expenditures to the SLFRF award throughout the audit period. While certain drug court activities may align with eligible programs objectives, detailed testing determined that SLFRF funds were applied to costs that are not allowable under federal guidance governing the drug court program. These expenditures do not meet the federal eligibility or cost-allowability requirements established for SLFRF funds and therefore constitute unallowable charges to the grant. Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: My office was not part of any discussions when Commissioners approved the Covid-19 project list. My team will work with the Federal Treasury to make sure what Drug Court costs are allowed under the Covid-19 grant. Anticipated Completion Date: August 2026
Finding 1238779 (2025-004)
Material Weakness 2025
Finding 2025-004 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Period of Performance Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 Views of Responsible Officials: We concur with the finding. D...
Finding 2025-004 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Period of Performance Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: My office will put internal controls in place to make sure all invoices paid under the Covid-19 grant funds are entered into the correct quarter for reporting purposes. The Deputy Auditor will prepare all of the invoices for the grant funds and the Auditor will check to make sure the claims are for the correct period. Anticipated Completion Date: August 2026
Finding 1238778 (2025-003)
Material Weakness 2025
Finding 2025-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 Views of Responsible Officials: We concur with the finding. Description o...
Finding 2025-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Debbie Morton-Crum, County Auditor Contact Phone Number: 765-482-2940 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Deputy Auditor will prepare and gather the invoices that need to be uploaded to the Federal Treasury P&E report. The Auditor will double check the P&E report before final submission Anticipated Completion Date: December 2026
Finding 1238773 (2025-003)
Material Weakness 2025
Finding Number: 2025-003 Finding Title: Eligibility - MAXIS Program: Name of Contact Person Responsible for Corrective Action: Quinn Jaeger, Social Services Director Karen Amundson, Social Services Supervisor Corrective Action Planned: Clay County Social Services will provide targeted training addre...
Finding Number: 2025-003 Finding Title: Eligibility - MAXIS Program: Name of Contact Person Responsible for Corrective Action: Quinn Jaeger, Social Services Director Karen Amundson, Social Services Supervisor Corrective Action Planned: Clay County Social Services will provide targeted training addressing the areas identified in the 2025 audit, with particular emphasis on Social Security number documentation and the accurate verification, documentation, and entry of asset information in MAXIS. Policy updates and related documentation expectations will continue to be reviewed during monthly staff meetings. The lead eligibility worker will continue conducting random internal reviews of MAXIS cases. Review results will be discussed directly with each worker so identified errors can be corrected, expectations clarified, and individualized coaching or additional training provided. Results will also be monitored for recurring error patterns that may require broader training, procedural changes, or performance follow-up. Because the department experienced staff turnover during the audit period, training and quality control will remain ongoing. New employees will receive focused instruction on MAXIS documentation and data-entry requirements, while established staff will continue to receive refresher training and case-specific coaching. Supervisory and lead-worker review will be used to reinforce consistent expectations across the team. Clay County has also begun using Al-assisted policy guidance to help staff more quickly locate and reference relevant state and federal eligibility requirements, This resource supports policy research and staff learning but does not make eligibility determinations or replace required verification, supervisory consultation, human judgment, or employee accountability. In addition, Clay County is partnering with the State of Minnesota to pilot the Mn Benefits-to-MAXIS application process. The pilot is intended to streamline the transfer of application information into MAXIS and reduce duplicate manual data entry. Reducing unnecessary keystrokes should decrease opportunities for human data-entry errors and allow eligibility workers to focus more attention on verifying information and accurately applying program requirements. Clay County will evaluate the pilot's impact and incorporate effective practices into its internal workflow as the state rollout progresses. Anticipated Completion Date: The enhanced training, case-review, and policy-support procedures will be fully implemented by December 31, 2026. Case reviews, staff training, monitoring, coaching, and participation in the state's MnBenefits-to-MAXIS are already underway and will continue to be utilized.
Finding 1238772 (2025-002)
Material Weakness 2025
Finding Number: 2025-002 Finding Title: Eligibility - METS Program: 93.778 Grants to States for Medicaid Name of Contact Person Responsible for Corrective Action: Quinn Jaeger, Social Services Director Mika la Wodarek, Social Services Supervisor Corrective Action Planned: Clay County Social Services...
Finding Number: 2025-002 Finding Title: Eligibility - METS Program: 93.778 Grants to States for Medicaid Name of Contact Person Responsible for Corrective Action: Quinn Jaeger, Social Services Director Mika la Wodarek, Social Services Supervisor Corrective Action Planned: Clay County Social Services will continue utilizing internal case reviews to monitor the accuracy and completeness of METS eligibility documentation. Reviews will be completed for eligibility workers and discussed directly with each worker. Identified errors will be corrected, and individualized coaching or additional training will be provided as appropriate. Review results will also be monitored for recurring patterns that may require broader team guidance or training. The department will provide continued instruction focused on the areas identified in the 2025 audit, including Social Security number documentation, citizenship verification, and accurate income documentation. Clay County has also begun using an internal Al-assisted policy research tool to help eligibility staff more quickly locate and reference applicable state and federal policy provisions when questions arise. This tool is intended to support efficient policy research only. It does not make eligibility determinations or replace staff judgment, required verification, supervisory consultation, or employee responsibility for accurately applying program policy. These measures will strengthen the existing review process while recognizing the size and complexity of Clay County's METS workload. During 2025, Clay County administered 16,604 active METS recipients. The audit identified four exceptions in its sample of 40 recipient files. Clay County takes each exception seriously and will continue refining its training, policy-reference, case-review, and coaching practices to reduce future errors. Anticipated Completion Date: Al-assisted research tool has been implemented immediately and is currently in use now. All healthcare eligibility staff will have cases randomly reviewed prior to December 31, 2026, with all policy support, monitoring, and corrective coaching continuing after each staff's review but also occurring before December 31, 2026.
2025-002 – Housing Voucher Cluster: Special Tests and Provisions – Reasonable Rent – ALN #14.871 Significant Deficiency Criteria: The PHA administrative plan must state the method used by the PHA to determine that the rent to owner is reasonable in comparison to rent for other comparable unassisted ...
2025-002 – Housing Voucher Cluster: Special Tests and Provisions – Reasonable Rent – ALN #14.871 Significant Deficiency Criteria: The PHA administrative plan must state the method used by the PHA to determine that the rent to owner is reasonable in comparison to rent for other comparable unassisted units. The PHA determination must consider unit attributes such as the location, quality, size, unit type, and age of the unit, and any amenities, housing services, maintenance, and utilities provided by the owner. The PHA must determine that the rent to the owner is reasonable at the time of initial leasing. Also, the PHA must determine reasonable rent during the term of the contract (a) before any increase in the rent to owner, and (b) at the HAP contract anniversary if there is a 10 percent decrease in the published Fair Market Rent in effect 60 days before the HAP contract anniversary. The PHA must maintain records to document the basis for the determination that rent to owner is a reasonable rent (initially and during the term of the HAP contract) (24 CFR sections 982.4, 982.54(d)(15), 982.158(f)(7), and 982.507). Condition: The Authority was unable to provide documentation of appropriate evaluation of rent reasonableness procedures for 3 of 22 selections made. The 3 selections specifically were instances where the evaluations were during the term of the contract when the circumstance indicated an evaluation should be completed. Cause: The Authority did not properly ensure documentation was maintained for rent evaluation reasonableness during the transitions from physical files to digital file maintenance. Effect or Potential Effect: Because documentation could not be located we were unable to determine if the evaluations of rent reasonableness was appropriately completed for 3 of the 22 selections tested. Known Questioned Costs: $0 Recommendations: We would recommend the Authority implement a process to ensure all rent reasonableness evaluations are completed as required, and documentation to support the evaluation process and conclusion is appropriately maintained within the tenant and/or property files. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding outlined and is working to implement necessary changes to ensure compliance and appropriate internal controls are operating effectively.
Finding 2025-002 Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CPFFN0190, 2025 COVID-19 – Coronavirus Capital Projects Fund Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance Finding Summary: Co...
Finding 2025-002 Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CPFFN0190, 2025 COVID-19 – Coronavirus Capital Projects Fund Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance Finding Summary: Corrective Action Plan: Responsible Individuals: During the course of the engagement, it was identified that the Cooperative’s written policy did not address the requirements of 2 CFR sections 200.318 through 200.327. The Cooperative will update its written policy to include the requirements of 2 CFR sections 200.318 through 200.327. Denne’ Smith, Chief Financial Officer Anticipated Completion Date: December 31, 2026
Controls are in place to ensure federal requirements are followed. All Specification Documents will undergo a mandatory compliance review by the contracting Division’s Contract Administrator and the Funding Coordinator prior to advertisement. This review will verify federal funding designation, conf...
Controls are in place to ensure federal requirements are followed. All Specification Documents will undergo a mandatory compliance review by the contracting Division’s Contract Administrator and the Funding Coordinator prior to advertisement. This review will verify federal funding designation, confirm which federal terms apply based on funding source, and ensure that all required federal wage provisions are included.
Management concurs with the finding. The Organization will strengthen grant management and financial oversight procedures by maintaining centralized grant files containing approved budgets, budget revisions, amendments, and supporting approvals. Additional review procedures will be established to en...
Management concurs with the finding. The Organization will strengthen grant management and financial oversight procedures by maintaining centralized grant files containing approved budgets, budget revisions, amendments, and supporting approvals. Additional review procedures will be established to ensure all budget modifications receive appropriate authorization and documentation is retained in accordance with federal grant requirements. The Finance Director will provide oversight of grant budgeting, compliance monitoring, and documentation controls to ensure consistency across all funding sources.
Management acknowledges the need for appropriate segregation of duties and documented independent review of match calculations and supporting documentation. Management plans to establish written procedures that assign preparation, review, and approval responsibilities and require the completed match...
Management acknowledges the need for appropriate segregation of duties and documented independent review of match calculations and supporting documentation. Management plans to establish written procedures that assign preparation, review, and approval responsibilities and require the completed match calculation and supporting records to be independently reviewed and approved by an individual who was not involved in their preparation before the match report is submitted.
HQS Enforcement and Annual HQS Inspections Housing Choice Voucher Cluster - Assistance Listing No. 14.874 Recommendation: We recommend that the Authority continue to strengthen its 24-hour LT deficiency inspection procedures to ensure compliance with HUD requirements. Additionally, the Authority sho...
HQS Enforcement and Annual HQS Inspections Housing Choice Voucher Cluster - Assistance Listing No. 14.874 Recommendation: We recommend that the Authority continue to strengthen its 24-hour LT deficiency inspection procedures to ensure compliance with HUD requirements. Additionally, the Authority should provide training to personnel involved in the inspection process to reinforce their understanding of and adherence to applicable HUD regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: MHA has made progress in the timely enforcement of all aspects of HQS enforcement. Regarding 24-hour Life Threating (LT) items, MHA has now informed all landlords that they are expected to provide MHA with photos or completed workorders confirming that said LT repairs were completed. This conforms with all HUD related inspection protocol in the affordable housing industry making it easier for all parties to quickly comply. Further, MHA has designated staff to immediately send an email to the landlord once a LT item is identified. Additionally, a supervisor level employee checks behind staff to ensure timely compliance. Name(s) of the contact person(s) responsible for corrective action: Charletta Speights and Tunka Shinholster.
Auditee’s Response and Planned Corrective Action The Executive Director will work with the Fee Accountant in order to review and enhance year end close processes to ensure accuracy and timeliness of reporting. Planned Implementation Date of Corrective Action: June 30, 2026 Person Responsible for Cor...
Auditee’s Response and Planned Corrective Action The Executive Director will work with the Fee Accountant in order to review and enhance year end close processes to ensure accuracy and timeliness of reporting. Planned Implementation Date of Corrective Action: June 30, 2026 Person Responsible for Corrective Action: Eric Cronin, Executive Director
Housing Voucher Cluster - Assistance Listing No. No. 14.871 and 14.879 Recommendation: We recommend the Authority implements controls to ensure abatement is timely for units that do not correct the cited HQS deficiencies within the required timeframe. Explanation of disagreement with audit finding: ...
Housing Voucher Cluster - Assistance Listing No. No. 14.871 and 14.879 Recommendation: We recommend the Authority implements controls to ensure abatement is timely for units that do not correct the cited HQS deficiencies within the required timeframe. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HAKC has reviewed its inspection and HAP abatement procedures and implemented additional controls to ensure that HAP is abated timely when required HQS deficiencies are not corrected within the applicable timeframe. Inspection staff are responsible for documenting deficiencies, establishing the applicable correction/reinspection timeframe, and monitoring the status of required repairs. HAKC has strengthened supervisory oversight to ensure that units failing to correct deficiencies within the required timeframe are identified and referred for appropriate HAP abatement. The corrective controls include: • Tracking of failed inspections and required correction dates; • Monitoring of reinspection results; • Identification of units that remain in failed status after the applicable correction period; • Supervisory review of outstanding failed inspections; • Verification that HAP abatement is initiated when required; • Documentation of the effective date of abatement and subsequent restoration of HAP when deficiencies are corrected; and • Periodic quality-control review of failed inspections and abatement activity• HAKC will continue to monitor inspection and abatement reports to identify potential delays and ensure corrective action is taken timely. Name(s) of the contact person(s) responsible for corrective action: Director of HCV, Assistant Directors of HCV, HCV staff, and HCV Inspection Manager. Planned completion date for corrective action plan: 12/31/2026.
Housing Voucher Cluster - Assistance Listing No. No. 14.871 and 14.879 Recommendation: We recommend that the Authority completes HQS inspections on an annual basis and implements a control to ensure compliance with annual HQS inspection requirements. Explanation of disagreement with audit finding: T...
Housing Voucher Cluster - Assistance Listing No. No. 14.871 and 14.879 Recommendation: We recommend that the Authority completes HQS inspections on an annual basis and implements a control to ensure compliance with annual HQS inspection requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HAKC has reviewed its inspection procedures and implemented enhanced controls to ensure required inspections are scheduled, completed, documented, and monitored on an annual basis. HAKC is utilizing inspection tracking reports to identify units approaching or exceeding their required inspection dates. Inspection staff and supervisors are responsible for monitoring outstanding inspections and taking corrective action when an inspection is approaching its due date or becomes delinquent. Additional controls include: • Monitoring inspection due dates through recurring inspection reports; • Supervisory review of outstanding and delinquent inspections; • Tracking of inspection scheduling and completion; • Management review of inspection reports to identify overdue inspections; • Escalation of inspection deficiencies requiring corrective action; and • Staff training regarding annual inspection requirements and applicable HCV inspection procedures. HAKC will continue to perform periodic management reviews of inspection activity to ensure annual inspection requirements are being met and to identify potential delays before they become compliance deficiencies. Name(s) of the contact person(s) responsible for corrective action: Director of HCV, Assistant Directors of HCV, HCV staff, and HCV Inspection Manager. Planned completion date for corrective action plan: 12/31/2026
Housing Voucher Cluster - Assistance Listing No. No. 14.871 and 14.879 Recommendation: We recommend the Authority review their internal controls over the eligibility requirements to ensure all recertifications are performed timely. Explanation of disagreement with audit finding: There is no disagree...
Housing Voucher Cluster - Assistance Listing No. No. 14.871 and 14.879 Recommendation: We recommend the Authority review their internal controls over the eligibility requirements to ensure all recertifications are performed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HAKC has reviewed and strengthened its internal controls and procedures for completing annual reexaminations in a timely manner. HAKC implemented enhanced monitoring of annual reexamination activity through regularly scheduled reports and supervisory review. As part of the corrective action, HAKC established a centralized tracking process to identify upcoming and delinquent annual reexaminations. Staff are required to monitor reexamination due dates and take appropriate action to obtain required documentation and complete the reexamination process timely. HAKC also implemented the following additional controls: • Weekly monitoring of annual reexamination completion and processing status; • Use of delinquent reexamination reports to identify households requiring immediate action; • Supervisory review of outstanding and delinquent reexaminations; • Monitoring of EIV-related failed or outstanding reexamination dates; • Scheduled mass annual reexamination appointments to address outstanding workload; • Additional staff training regarding annual reexamination requirements, income verification, allowances, deductions, and applicable HUD regulations. HAKC will continue to monitor annual reexamination performance through management-level review and will take corrective action when deficiencies or delays are identified. Name(s) of the contact person(s) responsible for corrective action: Director of HCVand Assistant Directors of HCV
TCA senior management team recognizes that there were several internal challenges that delayed beginning of the audit process, thus causing the noncompliance. TCA has policies and procedures in place that support the timely preparation of audit-ready financial statements. However, management recogni...
TCA senior management team recognizes that there were several internal challenges that delayed beginning of the audit process, thus causing the noncompliance. TCA has policies and procedures in place that support the timely preparation of audit-ready financial statements. However, management recognizes that internal deadlines for the preparation and review of the accounting records need to be added to the existing policies and procedures. Additionally, the retirement of an accounting staff member and ongoing health challenges and absenteeism of fiscal personnel have also challenged agency compliance ability. The agency senior management team is conducting a time and effort study and comprehensive evaluation of accounting staffing, to ascertain if modifications or additions to staffing are needed. Recommendations and a corrective plan will be submitted by the Board of Directors by September 2026.
The Authority has recognized the deficiencies in the Housing Voucher Cluster Programs and will train staff on rent reasonableness and implement internal control procedures that will ensure compliance with federal regulations. Dexter Brady, Interim Executive Director, is the responsible official and ...
The Authority has recognized the deficiencies in the Housing Voucher Cluster Programs and will train staff on rent reasonableness and implement internal control procedures that will ensure compliance with federal regulations. Dexter Brady, Interim Executive Director, is the responsible official and this will be completed by December 31, 2026.
The Authority acknowledges the inspection and enforcement deficiencies identified in this finding. The inspection department and Housing Choice Voucher management are coordinating to ensure that units requiring abatement after a failed inspection and the applicable correction period are properly ide...
The Authority acknowledges the inspection and enforcement deficiencies identified in this finding. The inspection department and Housing Choice Voucher management are coordinating to ensure that units requiring abatement after a failed inspection and the applicable correction period are properly identified, documented, and processed. The Authority is also working with the HUD Receiver to develop a scope of work to address outstanding historical files and to determine which remediation activities will be performed internally and which may require third-party assistance. Dexter Brady, Interim Executive Director, is the responsible official and this will be completed by December 31, 2026.
Property & Equipment: Federal Agency: U.S. Department of Transportation Federal Program Name: Airport Improvement Program Assistance Listing Number: 20.106 Federal Award Identification Number and Year: AIP 47, AIP 48, AIP 49, AIP 50, AIP 51, 2025 Pass-Through Agency: Minnesota Department of Transpor...
Property & Equipment: Federal Agency: U.S. Department of Transportation Federal Program Name: Airport Improvement Program Assistance Listing Number: 20.106 Federal Award Identification Number and Year: AIP 47, AIP 48, AIP 49, AIP 50, AIP 51, 2025 Pass-Through Agency: Minnesota Department of Transportation Pass-Through Numbers: AIP 47, AIP 48, AIP 49, AIP 50, AIP 51 Award Period: Year-Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: It is recommended the Authority establish and maintain a separate property record, or add identifying fields to the existing capital asset listing, for all assets purchased in whole or in part with federal funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will establish and maintain a separate property record, or add identifying fields to the existing capital asset listing, for all assets purchased in whole or in part with federal funds. Name of the contact person responsible for corrective action: Kyle Christiansen, Executive Director Planned completion date for corrective action plan: December 31, 2026 The Bemidji Regional Airport Authority respectfully submits the following summary schedule of prior audit findings for the year ended December 31, 2024. Audit period: January 1, 2024 – December 31, 2024 The findings from the December 31, 2024, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the prior year.
Controls Over Reporting Federal Agency: U.S. Department of Transportation Federal Program Name: Airport Improvement Program Assistance Listing Number: 20.106 Federal Award Identification Number and Year: AIP 47, AIP 48, AIP 49, AIP 50, AIP 51, 2025 Pass-Through Agency: Minnesota Department of Transp...
Controls Over Reporting Federal Agency: U.S. Department of Transportation Federal Program Name: Airport Improvement Program Assistance Listing Number: 20.106 Federal Award Identification Number and Year: AIP 47, AIP 48, AIP 49, AIP 50, AIP 51, 2025 Pass-Through Agency: Minnesota Department of Transportation Pass-Through Numbers: AIP 47, AIP 48, AIP 49, AIP 50, AIP 51 Award Period: Year-Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: It is recommended the Authority have a secondary person reviewing these reports before they are submitted to the federal agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will evaluate its internal staff capacity to determine if an internal control policy over reviews is beneficial. Name of the contact person responsible for corrective action: Kyle Christiansen, Executive Director Planned completion date for corrective action plan: December 31, 2026
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