Corrective Action Plans

Finding 529965 (2024-004)

Significant Deficiency 2024

MD

Questioned Costs Student Financial Aid Eligibility § 200.303

Student Financial Aid Cluster Verification Assistance Listing No. 84.063, 84.268, 84.033 Recommendation: The College should review the procedures surrounding the verification process to ensure all necessary support and documentation is obtained and retained in the student files. Explanation of dis...

Student Financial Aid Cluster Verification Assistance Listing No. 84.063, 84.268, 84.033 Recommendation: The College should review the procedures surrounding the verification process to ensure all necessary support and documentation is obtained and retained in the student files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A procedure was implemented for a staff member to review completed verifications prior to disbursement of Title IV aid. WASHINGTON COLLEGE CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2024 (56) Name(s) of the contact person(s) responsible for corrective action: Jennifer Gallagher Planned completion date for corrective action plan: February 2025 U.S.

View Audit 348052 Questioned Costs: $1

Finding 529964 (2024-003)

Significant Deficiency 2024

Washington College

MD

Student Financial Aid Reporting Significant Deficiency § 200.303

Student Financial Aid Cluster Common Origination and Disbursement (COD) Reporting Assistance Listing No. 84.063 Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell disbursements to COD to ensure that student information is reported accurately and tim...

Student Financial Aid Cluster Common Origination and Disbursement (COD) Reporting Assistance Listing No. 84.063 Recommendation: We recommend the College evaluate its procedures and policies around reporting Pell disbursements to COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Created procedures that will identify when an award does not fully disburse and to ensure that the correct amount disbursed is what we report to COD. Name(s) of the contact person(s) responsible for corrective action: Jennifer Gallagher Planned completion date for corrective action plan: February 2025

View Audit 348052

Finding 529960 (2024-002)

Significant Deficiency 2024

Washington College

MD

Student Financial Aid Subrecipient Monitoring Significant Deficiency § 200.303

Student Financial Aid Cluster Gramm-Leach-Bliley Act Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College ensure its written information security program addresses the required minimum elements as outlined in 16 CFR 314.4. Explanation of disagreement with ...

Student Financial Aid Cluster Gramm-Leach-Bliley Act Assistance Listing No. 84.063, 84.268, 84.007, 84.033 Recommendation: We recommend the College ensure its written information security program addresses the required minimum elements as outlined in 16 CFR 314.4. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has since implemented corrective measures, including updating its written information security program to align with GLBA requirements, enhancing documentation, publishing written policy within the college policy portal and strengthening oversight. Name(s) of the contact person(s) responsible for corrective action: Irv Bruckstein Planned completion date for corrective action plan: February 2025

View Audit 348052

Finding 529958 (2024-001)

Significant Deficiency 2024

Washington College

MD

Student Financial Aid Eligibility Reporting § 200.303

Student Financial Aid Cluster National Student Loan Data System (NSLDS) Reporting Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that students statuses are accurately and timely reported to NSLDS as required by regulations....

Student Financial Aid Cluster National Student Loan Data System (NSLDS) Reporting Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the College review its reporting procedures to ensure that students statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: With the hiring of a permanent registrar, there has been adequate training on enrollment submissions and establishment of timely updates to the Clearinghouse in accordance with the institution's reporting schedule and as updates occur. Also, the Registrar's Office and the Office of Financial Aid are working more closely to ensure timely and accurate updates for enrollment and withdrawal dates. Name(s) of the contact person(s) responsible for corrective action: Kelly Rowett-James Planned completion date for corrective action plan: February 2025

View Audit 348052

Finding 529957 (2024-001)

Significant Deficiency 2024

Titusville Senior Housing Corporation

PA

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Management acknowledges this finding and is taking steps to correct. With the recent turnover of the HUD building management, new management team members were hired and have been trained on the process to ensure timely submissions of proposed budgets and contract completion. A master schedule has be...

Management acknowledges this finding and is taking steps to correct. With the recent turnover of the HUD building management, new management team members were hired and have been trained on the process to ensure timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions are being reviewed by the Finance Department prior to submission to HUD.

View Audit 348051

Finding 529956 (2024-001)

Significant Deficiency 2024

Lutheran Housing Corporation of Oil City, Inc.

PA

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Management acknowledges this finding and is taking steps to correct. With the recent turnover of the HUD building management, new management team members were hired and have been trained on the process to ensure timely submissions of proposed budgets and contract completion. A master schedule has be...

Management acknowledges this finding and is taking steps to correct. With the recent turnover of the HUD building management, new management team members were hired and have been trained on the process to ensure timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions are being reviewed by the Finance Department prior to submission to HUD.

View Audit 348049

Finding 529955 (2024-001)

Significant Deficiency 2024

Jamestown Lutheran Housing Corporation

PA

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Management acknowledges this finding and is taking steps to correct. With the recent turnover of the HUD building management, new management team members were hired and have been trained on the process to ensure timely submissions of proposed budgets and contract completion. A master schedule has be...

Management acknowledges this finding and is taking steps to correct. With the recent turnover of the HUD building management, new management team members were hired and have been trained on the process to ensure timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions are being reviewed by the Finance Department prior to submission to HUD.

View Audit 348048

Finding 529954 (2024-001)

Significant Deficiency 2024

Girard Lutheran Housing Corporation

PA

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Management acknowledges this finding and is taking steps to correct. With the recent turnover of the HUD building management, new management team members were hired and have been trained on the process to ensure timely submissions of proposed budgets and contract completion. A master schedule has be...

Management acknowledges this finding and is taking steps to correct. With the recent turnover of the HUD building management, new management team members were hired and have been trained on the process to ensure timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions are being reviewed by the Finance Department prior to submission to HUD.

View Audit 348047

Finding 529953 (2024-003)

Significant Deficiency 2024

Epilepsy Foundation of America

MD

Reporting Internal Control / Segregation of Duties

EFA has established a formal review and approval process for all financial and performance reports prior to submission. This process includes requiring documented management review and approval, which will be retained for audit purposes as well as training to be provided to staff involved in grant ...

EFA has established a formal review and approval process for all financial and performance reports prior to submission. This process includes requiring documented management review and approval, which will be retained for audit purposes as well as training to be provided to staff involved in grant reporting.

View Audit 348039

Finding 529950 (2024-001)

Significant Deficiency 2024

Chippewa Lutheran Housing Corporation

PA

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Management acknowledges this finding and is taking steps to correct. With the recent turnover of the HUD building management, new management team members were hired and have been trained on the process to ensure timely submissions of proposed budgets and contract completion. A master schedule has be...

Management acknowledges this finding and is taking steps to correct. With the recent turnover of the HUD building management, new management team members were hired and have been trained on the process to ensure timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions are being reviewed by the Finance Department prior to submission to HUD.

View Audit 348028

Finding 529939 (2024-003)

Material Weakness 2024

Westview School Corporation

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D21001...

Subject: Education Stabilization Fund – Special Tests and Provisions - Wage Rate Requirements Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listing Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Special Tests and Provisions - Wage Rate Requirements Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions – Wage Rate Requirements compliance requirements. Context: For 1 of 2 sample items tested, we noted the School Corporation expended approximately $212,000 on science room improvements, which was funded with ESSER II (84.425D) grant awards. The School Corporation did not properly include Davis-Bacon wage rate requirements in the vendor contract. Additionally, the School Corporation did not obtain the weekly payroll reports certifications from the construction vendor to monitor compliance with Davis-Bacon wage rate requirements. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. The lack of controls and noncompliance was isolated to fiscal year 2023. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan. Responsible party and timeline for completion: Kendra Sandquist, Director of Finance has assessed all ESSER grant award expenditures, notably the capital projects and equipment purchases. In an effort to rectify the Davis-Bacon wage rate requirements, D&S Builders, contractor for science room improvements, was contacted. While their contract did not specify Davis-Bacon wage rate requirements, D&S Builders was aware that the project was Federally-funded and therefore Davis-Bacon requirements were adhered to including payment to laborers meeting or exceeding LaGrange County prevailing wage determinations. Certified payroll reports should have been obtained and reviewed for compliance for the duration of the project from May 2022 through August 2022. Future Federally-funded projects will specify Davis-Bacon wage rate requirement clauses within the contracts and internal controls will be followed to ensure compliance including, but not limited to, obtaining weekly certified payroll reports and comparing to the prevailing wages. This Corrective Action was completed on December 4, 2024

View Audit 348004

Finding 529938 (2024-002)

Material Weakness 2024

Westview School Corporation

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313

Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement...

Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U210013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Audit Findings: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the Equipment and Real Property Management Requirements compliance requirements. Context: For 2 of 3 sample items tested, we noted the School Corporation expended approximately $22,000 and $67,000 on a new sign and servers, respectively. These assets were charged to the ESSER III (84.425U) grant award. It was noted these capital asset acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2024. Additionally, we noted the School Corporation’s capital asset listing did not contain all the required information, including the source of funding for the property, outlined in the criteria above. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has prepared a corrective action plan. Responsible party and timeline for completion: Kendra Sandquist, Director of Finance has assessed all ESSER grant award expenditures, notably the capital projects and equipment purchases. For the digital sign and network servers, local capital asset records have been updated and the asset management and appraisal company, Deyo/Stone, has been notified. Deyo/Stone has provided an updated asset management appraisal as of December 31, 2024 to include these Federally-funded assets. This Corrective Action was completed on February 10, 2025.

View Audit 348004

Finding 529920 (2024-007)

Significant Deficiency 2024

Municipality of Naranjito

PR

Subrecipient Monitoring Reporting Significant Deficiency

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform A...

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Carmen López, Interim Finance Director Phone: (787) 869 – 2200 Original Finding Number: 2024-007 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action : The Municipality appointed a person to work on all the required reports and instructed them on the deadlines that apply; once all reports are submitted, evidence will be provided. Implementation Date: June 30, 2025 Responsible Person: Carmen I. López – Interim Finance Director

View Audit 347991

Finding 529918 (2024-005)

Significant Deficiency 2024

Municipality of Naranjito

PR

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.302 § 200.328 § 200.329

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform A...

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Carmen López, Interim Finance Director Phone: (787) 869 – 2200 Original Finding Number: 2024-005 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action : We understand that only two (2) reports did not agree with the accounting records. We have consultants that are responsible for the preparation of these reports. Instructions were given to the consultants in order to correct the reports that do not agree with the accounting records. There was a misunderstanding with the reports, in which the past-through entity instructed that purchase orders and expenditures incurred should be reported. As subsequently clarified, only the expenditures incurred should be reported. Implementation Date: June 30, 2025 Responsible Person: Carmen I. López – Interim Finance Director

View Audit 347991

Finding 529914 (2024-003)

Significant Deficiency 2024

Municipality of Naranjito

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform A...

COMMONWEALTH OF PUERTO RICO CORRECTIVE ACTION PLAN MUNICIPALITY OF NARANJITO FOR THE FISCAL YEAR ENDED JUNE 30, 2024 Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and 2 CFR 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Audit Period: July 1, 2023 – June 30, 2024 Fiscal Year: 2023-2024 Principal Executive: Hon. Orlando Ortíz Chevres - Mayor Contact Person: Mrs. Carmen López, Interim Finance Director Phone: (787) 869 – 2200 Original Finding Number: 2024-003 Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: The authorized personnel understand the reporting requirements. We are in the process of training additional personnel to have more resources to comply with all reporting requirements. The Finance Department is working with external consultants to address this situation and be able to comply with all reports as required. Implementation Date: June 30, 2025 Responsible Person: Carmen I. López – Interim Finance Director

View Audit 347991

Finding 529912 (2024-002)

Material Weakness 2024

Housing Authority of the City of Lawton

OK

Internal Control / Segregation of Duties Eligibility Material Weakness

Finding 2024-002-Internal Control Over Compliance Needs Improvement-Eligibility Condition It appears that there was not a representative check of tenant file and waiting list functions by a qualified second party. Auditing Statement of Auditing Standards (SAS) #115 dictates that either “absent or ...

Finding 2024-002-Internal Control Over Compliance Needs Improvement-Eligibility Condition It appears that there was not a representative check of tenant file and waiting list functions by a qualified second party. Auditing Statement of Auditing Standards (SAS) #115 dictates that either “absent or inadequate segregation of duties within a significant account or process” are defined by the Standard as at least a significant deficiency, if not a material weakness. The lack of a documented check noted in the first sentence is considered an inadequate segregation of duties. Corrective Action Planned: We will comply with the auditor’s recommendation. Person Responsible for Corrective Action: Rita Love, Executive Director Telephone: (580) 353-7392 Housing Authority of Lawton Fax: (580) 353-6111 609 SW F Avenue Lawton, OK 73501 Anticipated Completion Date- June 30, 2025

View Audit 347986

Finding 529910 (2024-005)

Significant Deficiency 2024

City of Wetumpka

AL

Significant Deficiency Internal Control / Segregation of Duties § 200.302

Internal Controls over Grant Management (Significant Deficiency and Noncompliance) Recommendation: We recommend the City develop a grants manual or additional written policies that comply with the requirements of 2 CFR 200 and ensure compliance. Response to 2024-005: Internal Controls over Grant...

Internal Controls over Grant Management (Significant Deficiency and Noncompliance) Recommendation: We recommend the City develop a grants manual or additional written policies that comply with the requirements of 2 CFR 200 and ensure compliance. Response to 2024-005: Internal Controls over Grant Management (Significant Deficiency and Non-Compliance) In response to the Deficiency in the City of Wetumpka’s previous corrective action plan, the City was in the process of establishing a written financial management system in accordance with 2 CFR 200.302 to include written procedures to implement requirements for payment methods and determine allowability of costs in accordance with subpart E. The City of Wetumpka has financial management internal controls in place. All of the City’s grant activities (Federal and State) are tracked in a separate fund from the general operating funds under unique assigned general ledger numbers for each grant awarded to the City. All grant funds are deposited into a dedicated bank account and are not co-mingled with other funds of any kind.

View Audit 347984

Finding 529909 (2024-001)

Material Weakness 2024

Pennsylvania Virtual Charter School

PA

Reporting Internal Control / Segregation of Duties

Pennsylvania Virtual Charter School management agrees with the above recommendation and has instituted policies and procedures designed to address this finding. (Please see the list of approved policies and procedures.)

View Audit 347953

Finding 529895 (2024-001)

Material Weakness 2024

Habitat for Humanity in the Roanoke Valley, Inc.

VA

Procurement, Suspension & Debarment Equipment & Real Property Management Internal Control / Segregation of Duties

The Habitat ReStore does not have a formal inventory tracking system or conduct periodic counts of inventory. Recommendation: The Habitat ReStore should implement an inventory tracking system or conduct periodic physical inventory counts. Action Taken: Habitat for Humanity in the Roanoke Valley, Inc...

The Habitat ReStore does not have a formal inventory tracking system or conduct periodic counts of inventory. Recommendation: The Habitat ReStore should implement an inventory tracking system or conduct periodic physical inventory counts. Action Taken: Habitat for Humanity in the Roanoke Valley, Inc. believes, given the nature of the inventory items, costs exceed the benefits that could be derived by implementing the recommendation. Additionally, Habitat for Humanity International Inc. recommends to not track or count inventory due to cost-benefit reasons.

View Audit 347919

Finding 529874 (2024-001)

Significant Deficiency 2024

Fayette County

IA

Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN March 6, 2025 To: U.S. Department of Treasury Fayette County respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52101 Aud...

CORRECTIVE ACTION PLAN March 6, 2025 To: U.S. Department of Treasury Fayette County respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52101 Audit period: Year ended June 30, 2024. The finding from the June 30, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Treasury: Federal Assistance Listing Number 21.027: Coronavirus State and Local Fiscal Recovery Funds Internal control deficiency: See Finding 2024-001 Recommendation: The County should review the operating procedures of the County offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff, including elected officials. While we do recognize that the County is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Board be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will implement additional procedures where possible. Anticipated Date of Completion: June 30, 2025. Page 2 If the U.S. Department of Treasury has questions regarding this plan, please call Lori Moellers, County Auditor, at 563- 422-3497. Sincerely yours, on Moellers, County Auditor Fayette County cc: Christi L. Meyer, CPA L Hir4&, 4# o4 FAYETTE COUNTY 114 N '.'LE ST1tEET 'I 0 lION 210 WEST UNION l? 2I76 T.40,hon, 610 454 2197 F 2O3 4224201 CORRECTIVE ACTION PLAN March 6, 2025 To: U.S. Department of Transportation Fayette County respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Hacker, Nelson & Co., CPAs 123 W. Water Street Decorah, IA 52101 Audit period: 'Year ended June 30, 2024. The finding from the June 30, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING - FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Transportation: Federal Assistance Listing Number 20.205: Highway Planning and Construction Internal control deficiency: See Finding 2024-001 Recommendation: The County should review the operating procedures of the County offices to obtain the maximum internal control possible under the circumstances utilizing currently available staff, including elected officials. While we do recognize that the County is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Board be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will implement additional procedures where possible. Anticipated Date of Completion: June 30, 2025. Page 2 If the U.S. Department of Transportation has questions regarding this plan, please call Lori Moellers, County Auditor, at 563-422-3497. Sincerely yours,

View Audit 347911

Finding 529873 (2024-003)

Significant Deficiency 2024

The Registry, Inc.

WI

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

Action Taken: To better document the time and effort for salaried employees the following will take place to demonstrate and document the specific activities and any adjustment to the allocated amounts of the positions. On a quarterly basis the Director of Finance will work with the members of leade...

Action Taken: To better document the time and effort for salaried employees the following will take place to demonstrate and document the specific activities and any adjustment to the allocated amounts of the positions. On a quarterly basis the Director of Finance will work with the members of leadership that have positions allocated across various programs to identify the ongoing percentage of time spent on each of the different programs they support. The current percentage of their duties will be discussed with the employee and adjustments will be made to their percentage allocated in the payroll system based on the changes in duties and time spent on each of the programs. If no change is necessary, it will be noted in the minutes of the meeting. Additionally, during the contract renewal period or any contract amendment period the duties of all personnel who would be associated with that contract and program will be evaluated and the percentage of time to be spent on that contract will be document and updated in the payroll system if changes are warranted. Lastly, monthly if a salaried employee works on a different program or contract than their payroll allocation it will be adjusted on the monthly payroll expenditures spreadsheet and any reduction of duties or additions of duties will be reflected and this information will be retained by the Director of Finance for documentation. The basis for how each position percentage is determined for each contract will be documented during the contract or amendment process. (i.e. Director of HR percentage is determined based on the number of staff they support, the amount of turnover anticipated in the contract and the effort to work with the contract’s unique requirements of the personnel and how much the HR department is involved with these requirements.)

View Audit 347902

Finding 529871 (2024-004)

Material Weakness 2024

Yankton Thrive, Inc.

SD

Reporting Internal Control / Segregation of Duties

U.S. Department of Treasury Assistance Listing Number 21.027 – Coronavirus State and Local Fiscal Recovery Fund Pass-through Agency Number: N/A Award No.: Year ended September 30, 2024 2024-004 Criteria – Allowable expenditures should be recorded in the proper period. Condition - During our review o...

U.S. Department of Treasury Assistance Listing Number 21.027 – Coronavirus State and Local Fiscal Recovery Fund Pass-through Agency Number: N/A Award No.: Year ended September 30, 2024 2024-004 Criteria – Allowable expenditures should be recorded in the proper period. Condition - During our review of internal control procedures, we identified a material journal entry that was necessary to record expenditures in the proper period. The adjustment impacted amounts related to the Coronavirus State and Local Fiscal Recovery fund. Cause – Review procedures did not identify expenses that should have been recorded as a payable as of September 30, 2024. Effect – As a result, the amount was inadvertently left of the SEFA. Recommendation - The organization should strengthen its review process for grant-related payables and ensure that expenditures are recorded in the proper period and properly included on the SEFA. Client’s Response – We have updated the SEFA to include these amounts and will continue to review our processes and procedures to ensure all expenditures are included on the SEFA in the future.

View Audit 347899

Finding 529870 (2024-004)

Significant Deficiency 2024

Charleston County Housing and Redevelopment Authority

SC

HUD Housing Programs Subrecipient Monitoring Eligibility

2024-004 ALN: 14.871 - Housing Choice Voucher Cluster – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer...

2024-004 ALN: 14.871 - Housing Choice Voucher Cluster – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2026

View Audit 347893

Finding 529869 (2024-003)

Significant Deficiency 2024

Charleston County Housing and Redevelopment Authority

SC

HUD Housing Programs Subrecipient Monitoring Eligibility

2024-003 ALN: 14.850 - Public Housing Operating Fund – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer ...

2024-003 ALN: 14.850 - Public Housing Operating Fund – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2026

View Audit 347893

Finding 529868 (2024-001)

Significant Deficiency 2024

Charleston County Housing and Redevelopment Authority

SC

HUD Housing Programs Reporting Internal Control / Segregation of Duties

2024-001 ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer P...

2024-001 ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2026

View Audit 347893

Corrective Action Plans

Filters