Corrective Action Plans

Finding 522263 (2024-003)

Material Weakness 2024

NE

Subrecipient Monitoring Eligibility HUD Housing Programs

Corrective Action Plan Contact Person Artena Thompson 1834 W 7th Street Grand Island, NE 68803 (308) 385-5530 Finding 2024-001 Management has recognized the finding and will familiarize themselves with the requirements of these documents to ensure the proper procedures are followed and the proper do...

Corrective Action Plan Contact Person Artena Thompson 1834 W 7th Street Grand Island, NE 68803 (308) 385-5530 Finding 2024-001 Management has recognized the finding and will familiarize themselves with the requirements of these documents to ensure the proper procedures are followed and the proper documents are retained in the tenant files. Finding 2024-002 Management will familiarize themselves with the requirements and guidelines of their ACOP to better ensure that the Authority is operating and maintaining its policies. Finding 2024-003 See Finding 2024-001.

View Audit 341542

Finding 522254 (2024-002)

Significant Deficiency 2024

The Open Door/cape Ann Food Pantry, Inc.

MA

Significant Deficiency Internal Control / Segregation of Duties

Item # 2024-002 Prepaid Expenses (Significant Deficiency in Internal Control) Criteria: Under U.S. GAAP, expenses prepaid during the fiscal year should be recorded as an asset on the statement of financial position and amortized through the remainder of the fiscal year to ensure that they are prope...

Item # 2024-002 Prepaid Expenses (Significant Deficiency in Internal Control) Criteria: Under U.S. GAAP, expenses prepaid during the fiscal year should be recorded as an asset on the statement of financial position and amortized through the remainder of the fiscal year to ensure that they are properly stated under the accrual basis of accounting. Condition: During the year under audit, the Organization did not properly reconcile the ending balance of prepaid expenses in the general ledger. Cause: Management did not take the necessary measures to reconcile prepaid expense amounts through the fiscal year to the general ledger to ensure that the ending balance of prepaid expenses was properly stated. Effect: Failure to update internal controls to comply with the requirements of U.S. GAAP could result in material misstatements of prepaid expense balances. Recommendation: The Organization should strengthen its internal control practices by updating its policies and procedures to comply with U.S. GAAP. Views of Responsible Officials and Planned Corrective Actions: Management has been making updates to its policies and procedures throughout fiscal year 2025 to be in full compliance with U.S. GAAP and the Uniform Guidance. This exercise is anticipated to be complete by the end of fiscal year 2025.

View Audit 341522

Finding 522253 (2024-001)

Significant Deficiency 2024

The Open Door/cape Ann Food Pantry, Inc.

MA

Significant Deficiency Internal Control / Segregation of Duties

Item # 2024-001 Valuation of Pledge Receivables (Significant Deficiency in Internal Control) Criteria: Under U.S. GAAP, long term pledge receivables are required to be discounted to net present value to ensure that they are properly stated under the accrual basis of accounting. Condition: During ...

Item # 2024-001 Valuation of Pledge Receivables (Significant Deficiency in Internal Control) Criteria: Under U.S. GAAP, long term pledge receivables are required to be discounted to net present value to ensure that they are properly stated under the accrual basis of accounting. Condition: During the year under audit, the Organization did not record the appropriate discount for long term pledge receivables. Cause: Management did not follow the requirements under U.S. GAAP for long term pledge receivables and did not take the necessary measures to ensure that the ending balance of long term pledge receivables was properly stated. Effect: Failure to update internal controls to comply with the requirements of U.S. GAAP could result in material misstatements of receivable balances. Recommendation: The Organization should strengthen its internal control practices by updating its policies and procedures to comply with U.S. GAAP. Views of Responsible Officials and Planned Corrective Actions: Management has been making updates to its policies and procedures throughout fiscal year 2025 to be in full compliance with U.S. GAAP and the Uniform Guidance. This exercise is anticipated to be complete by the end of fiscal year 2025.

View Audit 341522

Finding 522251 (2024-001)

Significant Deficiency 2024

Central Valley Senior Housing Corporation

CA

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

1. Finding 2024-001 a. Comments on the Finding and Each Recommendation Management concurs that it failed to make required deposits into the Residual Receipt account in the amount of $12,574 for the year ended June 30, 2023, and acknowledges that there was no HUD approval for non-payment. b. Action(s...

1. Finding 2024-001 a. Comments on the Finding and Each Recommendation Management concurs that it failed to make required deposits into the Residual Receipt account in the amount of $12,574 for the year ended June 30, 2023, and acknowledges that there was no HUD approval for non-payment. b. Action(s) Taken or Planned on the Finding Management has initiated a transfer of funds into the Residual Receipt account as of 9/23/2024. The General Partner has also assigned a permanent Asset Manager to ensure required payments are made in accordance with agreements.

View Audit 341509

Finding 522250 (2024-001)

Significant Deficiency 2024

San Leandro Supportive Housing, Inc.

CA

Questioned Costs HUD Housing Programs Cash Management

1. Finding 2024-001 a. Comments on the Finding and Each Recommendation Management concurs that the Project withdrew from the residual receipts reserve in the amount of $8,409 without HUD approval. Management is in agreement with the recommendation to deposit $8,409 into the residual receipts reserve...

1. Finding 2024-001 a. Comments on the Finding and Each Recommendation Management concurs that the Project withdrew from the residual receipts reserve in the amount of $8,409 without HUD approval. Management is in agreement with the recommendation to deposit $8,409 into the residual receipts reserve. b. Action(s) Taken or Planned on the Finding Management has made changes to internal controls to prevent and detect unauthorized withdrawals from reserves. Management further notes that they have re-trained staff, and reaffirmed the review and approval process to ensure required residual receipt reserve withdrawals are completed with proper HUD authorization. Management will complete the required reimbursement to the residual receipts reserve by October 31, 2024.

View Audit 341508 Questioned Costs: $1

Finding 522245 (2024-002)

Significant Deficiency 2024

Nash County

NC

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding 2024-001 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-002 Name of contact person: Corrective Action: Proposed completion date: Section III - Federal Award Findings and Questioned Costs For the Year Ended June 30, 2024 Corrective Action Plan 01/10/2025 and...

Finding 2024-001 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-002 Name of contact person: Corrective Action: Proposed completion date: Section III - Federal Award Findings and Questioned Costs For the Year Ended June 30, 2024 Corrective Action Plan 01/10/2025 and 01/24/2025 Angel Carpenter –Family and Children's Medicaid Supervisor; Goldie Davis - Adult Medicaid Supervisor Medicaid caseworkers will receive additional and/or refresher training to include but not limited to running online data (OVS) when required, reviewing case determinations to ensure correct income and household size are being counted for each household member actively receiving on case(s), and accuracy of data entered onto dashboard. Second Party reviews will continue to be conducted to monitor continued progress and to ensure policies and procedures are correctly followed by caseworkers. Documentation templates have also been created and put into place to assist in ensuring cases are thoroughly documented. Case errors will be included on the Agenda for upcoming Staff Meetings and discussion will include review of accuracy/double checking determination decisions to ensure they are correct prior to authorizing or releasing determinations from hold on cases in NC FAST and ensuring correct income and household compositions are correct on determinations prior to authorizing or releasing cases from hold on cases in NC FAST and ensuring correct income and household compositions are correct on determinations prior to authorizing or releasing cases from hold. Training scheduled by 01/10/2025 for “Income & Deduction Wizard and by 01/24/2025 for “Mastering Medicaid Policy”, “Recertification & NC Fast 20020 (July 2023) “ and “ Recertification & CCU Training. Target checks on correct income, household composition and completed documentation will be completed monthly. Section II - Financial Statement Findings Dec 31, 2024. Mary Hogan, Finance Director The County agrees with the finding and will appropriately budget and make budget anendments for all leases in the future per GASB 87. Claude Mayo Jr. Administration Building • 120 West Washington Street, Suite 3072 • Nashville, NC 27856 Phone (252) 459-9800 • Fax (252) 459-9817 189

View Audit 341498

Finding 522227 (2024-001)

None 2024

Cloville Homes, Inc.

MD

Reporting Internal Control / Segregation of Duties

Auditee has made an additional deposit of $111 on 9/23/2024 in order to fully fund the reserve for replacements and has established a system of automatic monthly payments in order to properly fund the account going forward. No further action is required.

View Audit 341473

Finding 522225 (2024-001)

None 2024

Greater Hamilton Homes, Inc.

MD

Reporting Internal Control / Segregation of Duties

Auditee has made an additional deposit of $351 on 9/23/2024 in order to fully fund the reserve for replacements and has established a system of automatic monthly payments in order to properly fund the account going forward. No further action is required.

View Audit 341472

Finding 522224 (2024-001)

None 2024

Hamilton Park Homes, Inc.

MD

Reporting Internal Control / Segregation of Duties

Auditee has made an additional deposit of $266 on 9/23/2024 in order to fully fund the reserve for replacements and has established a system of automatic monthly payments in order to properly fund the account going forward. No further action is required.

View Audit 341471

Finding 522222 (2024-001)

None 2024

Plymouth Homes, Inc.

MD

Reporting Internal Control / Segregation of Duties

Auditee has made an additional deposit of $365 on 9/23/2024 in order to fully fund the reserve for replacements and has established a system of automatic monthly payments in order to properly fund the account going forward. No further action is required.

View Audit 341470

Finding 522215 (2024-003)

Significant Deficiency 2024

Lee County

NC

Subrecipient Monitoring Eligibility Reporting

Finding 2024-001 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-002 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-003 Inaccurate Information Entry Name of contact person: Sabrina Magedanz, Medicaid Program Manager Corrective Acti...

Finding 2024-001 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-002 Name of contact person: Corrective Action: Proposed completion date: Finding 2024-003 Inaccurate Information Entry Name of contact person: Sabrina Magedanz, Medicaid Program Manager Corrective Action: Proposed completion date: 10/9/2024 6/30/2025 Section III - Federal Award Findings and Questioned Costs Training has been conducted on the Inaccurate Information Entry topic with staff specifically concerning the finding areas and ensuring all verified information is appropriately updated in the NC FAST evidence. Second party reviews will be enhanced to ensure those conducting the review verify that proper procedures are being followed with regard to these policies. Corrective Action Plan For the Year Ended June 30, 2024 Section II - Financial Statement Findings 6/30/2025 Candace Iceman, Finance Director Budget amendments will be prepared to properly account for lease and subscription principal payments and required reporting. In addition, the budget will be closely monitored going forward to ensure budget availability. Candace Iceman, Finance Director A full review of the existing lease and subscription agreements will be done to ensure accurate data is being tracked and terminations are being removed from all reporting schedules in a timely manner. Additionally, any existing agreements that have a change of terms will be terminated instead of modified to provide accurate and transparent information. Reviews of these documents will be conducted quarterly to make timely adjustments and corrections. 169

View Audit 341449

Finding 522211 (2024-001)

Significant Deficiency 2024

Town of Canton, Connecticut

CT

Reporting Significant Deficiency Internal Control / Segregation of Duties

FINDING 2024-001 – SIGNIFICANT DEFICIENCY - REPORTING – INTERNAL CONTROL OVER COMPLIANCE Description of Finding: The Town is required to submit an annual Project and Expenditure report within 30 days of the close of the reporting period. During the year, the Town did not have adequate controls in pl...

FINDING 2024-001 – SIGNIFICANT DEFICIENCY - REPORTING – INTERNAL CONTROL OVER COMPLIANCE Description of Finding: The Town is required to submit an annual Project and Expenditure report within 30 days of the close of the reporting period. During the year, the Town did not have adequate controls in place to submit the annual Project and Expenditure report within 30 days after the close of the reporting period. Statement of Concurrence or Nonconcurrence: The Town agrees with the audit finding. Corrective Action: The Town will establish policies and procedures to ensure that the Project and Expenditure report is filed timely and accurately. Name of Contact Person: Nathan Amos, Finance Officer & Treasurer, 860-693-7852. Projected Completion Date: December 31, 2024.

View Audit 341434

Finding 522209 (2024-001)

Significant Deficiency 2024

Suncoast Workforce Board, Inc.

FL

Internal Control / Segregation of Duties

2024-01 - Information on the Federal Program: ALN 93.558 - Temporary Assistance for Needy Families - WTS 23/24 - Compliance Requirement: Activities Allowed - Control Finding: Improperly Approved Disbursements This finding recommends the Organization follow the disbursement guideline for second check...

2024-01 - Information on the Federal Program: ALN 93.558 - Temporary Assistance for Needy Families - WTS 23/24 - Compliance Requirement: Activities Allowed - Control Finding: Improperly Approved Disbursements This finding recommends the Organization follow the disbursement guideline for second check signature for disbursements $10,000 or more. The organization will manually review disbursements of $10,000 or more before they go out for a second signature. In addition, the organization reviewed check registers for program year 2023 - 2024 and program year 2024-2025 as of December 2024 and verified disbursements $10,000 or more were supported with two signatures. There were no additional discrepancies found.

View Audit 341423

Finding 522208 (2024-001)

Significant Deficiency 2024

Hibiscus Childrens Center, Inc.

FL

Internal Control / Segregation of Duties Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Staff at Hibiscus Children's Center are required to complete training curriculums on an annual basis. All Full-Time staff that work directly with children, supervisors and directors must complete a minimum of 40 hours of training annually. All Part-Time staff that work directly with children must ...

Staff at Hibiscus Children's Center are required to complete training curriculums on an annual basis. All Full-Time staff that work directly with children, supervisors and directors must complete a minimum of 40 hours of training annually. All Part-Time staff that work directly with children must complete a minimum of 20 hours of training annually. Program Directors and Supervisors are responsible to monitor their staff to ensure that they successfully complete their annual training requirements. The Program Directors will compile information for each of their staff that identifies the required training, and the dates that they successfully completed each training session. The Program Directors will be responsible for collecting the training certificates and submitting them to Human Resources so they can be placed in the individual personnel files. To better manage the completion and tracking of the required trainings, staff will be required to complete their designated training requirements during the period of July 1 to December 31st. This will allow for the trainings to be logged in time for our annual re-licensing and audits. If the staff do not meet the required training hours, and/or do not meet the required time frame, the Program Directors will take necessary action to ensure compliance and appropriate disciplinary measures.

View Audit 341419

Finding 522207 (2024-006)

Material Weakness 2024

George Junior Republic in Pennsylvania

PA

Student Financial Aid Material Weakness Reporting § 200.502 § 200.510

Corrective Action: - The Organization will issue new letters of confirmation requests to all counties under contract that are to be sent to the audit firm and the Chief Financial Officer of the Organization, who is the responsible party. - The Organization has established policies and procedures to ...

Corrective Action: - The Organization will issue new letters of confirmation requests to all counties under contract that are to be sent to the audit firm and the Chief Financial Officer of the Organization, who is the responsible party. - The Organization has established policies and procedures to understand and ensure compliance with the Organization’s contractual obligations.- The Organization has implemented procedures to determine the source of funding received through various county contracts. - The Organization has implemented review procedures to ensure the Schedule is complete, accurate, and prepared in accordance with the requirements set forth within 2 CFR 200.510(a).

View Audit 341411

Finding 522203 (2024-003)

Material Weakness 2024

Endless Mountains Transportation Authority

PA

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding 2024-003 - Segregation of Duties U.S. Department of Transportation Formula Grants for Rural Areas and Tribal Transit Program - ALN 20.509 U.S. Department of Health and Human Services Medicaid Cluster/Medical Assistance Program-ALN93.778 Activities Allowed or Unallowed/Allowable Costs Please...

Finding 2024-003 - Segregation of Duties U.S. Department of Transportation Formula Grants for Rural Areas and Tribal Transit Program - ALN 20.509 U.S. Department of Health and Human Services Medicaid Cluster/Medical Assistance Program-ALN93.778 Activities Allowed or Unallowed/Allowable Costs Please see corrective action plan for Finding 2024-002 below. Finding 2024-002 Segregation of Duties EMTA is a small organization with limited staff and resources. A full-time Fiscal Technician has been hired to increase the resources at EMTA's disposal. Furthermore, the addition of contracted third-party CFO services creates an additional resource for EMTA, allowing for better opportunity to segregate duties. Procedures including Executive Director approval of check registers prior to the disbursement of any funds and the contracted third-party CFO initiating funds transfers to the disbursement account (that require Executive Director approval for the funds to truly transfer) have already been put in place. EMTA is dedicated to continual evaluation of its processes and resources to segregate duties to the greatest extent possible. EMTA will continue to review staff responsibilities and analyze where segregation of duties can be established and maintained. Mark Hamilton, Executive Director

View Audit 341409

Finding 522162 (2024-003)

Material Weakness 2024

Storm Lake Community School District

IA

Internal Control / Segregation of Duties

SEE REPONSE AND CORRECTIVE ACTION PLAN AT 2024-001.

View Audit 341382

Finding 522160 (2024-002)

Material Weakness 2024

Community Crisis Services and Food Bank

IA

Cash Management Material Weakness Matching / Level of Effort / Earmarking § 200.303

Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend the Organization document review of all billings Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CommUnity...

Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend the Organization document review of all billings Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CommUnity has recently hired a Chief Financial Officer (CFO), which will provide an additional layer of financial approval and review. Finance Director will complete billings and CFO will review for accuracy each month, which will provide for additional oversight. Name(s) of the contact person(s) responsible for corrective action: Jennifer Steines and Angie Meiers Planned completion date for corrective action plan: February 2025

View Audit 341375

Finding 522146 (2024-001)

Significant Deficiency 2024

Mineral Point Unified School District

WI

Internal Control / Segregation of Duties

Finding #2024-001- Limited Segregation of Duties (Prior Year Finding:#2023-001) Condition: The available office staff precludes a proper segregation of duties in the following control areas: payroll, cash receipts, and cash disbursements. Effect: Because of the lack of segregation of duties, error...

Finding #2024-001- Limited Segregation of Duties (Prior Year Finding:#2023-001) Condition: The available office staff precludes a proper segregation of duties in the following control areas: payroll, cash receipts, and cash disbursements. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Due to the small size of the District there is only one person in the bookkeeping department, who records all transactions and performs reconciliations. Criteria: Checks and balances should be in place to allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct any misstatements on a timely basis. Recommendation: Procedures should be implemented segregating duties among different employees. Management should continue to maintain a working knowledge of matters relating to the District's operations. Response: We agree with this finding but due to the size of our District and financial constraints do not believe it is cost effective to increase the office staff in an attempt to bring about a more effective segregation of duties. The Board of Education and Administration personnel review monthly treasurer reports, and approve disbursements monthly. Any concerns or questions are addressed throughout the year. Management will review various accounting functions periodically. Contact Person: Danielle Miller Anticipated Completion: Not Applicable

View Audit 341367

Finding 522136 (2024-001)

Significant Deficiency 2024

Jewish Federation of Metropolitan Chicago

IL

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.305

Identifying Number: 2024-001 Condition: Controls in place did not minimize the time elapsing between the transfer receipt of billing from the subrecipient and disbursement of federal dollars to the subrecipient in accordance with the guidance above. Corrective Actions Taken or Planned: Federatio...

Identifying Number: 2024-001 Condition: Controls in place did not minimize the time elapsing between the transfer receipt of billing from the subrecipient and disbursement of federal dollars to the subrecipient in accordance with the guidance above. Corrective Actions Taken or Planned: Federation typically receives vouchers from 14 subrecipient organizations approximately ten days after the end of each month. The number of vouchers per agency depends on the number of programs they provide. Staff reviews the vouchers for allowability and accuracy and submits them to the Illinois Department of Human Services (IDHS) within 24 days of month end. During fiscal year 2024, the IDHS remitted payment to Federation anywhere from 48 to 124 days after the month end. Upon receipt of the cash, Federation pays subrecipient organizations within thirty days. In the instances identified by the auditors, the IDHS remitted payment over 30 days after Federation submitted the vouchers for reimbursement. Federation’s longstanding policy has always been to reimburse each subrecipient agency after it has received payment from the IDHS. Prior to fiscal year 2024, the IDHS usually provided payment within 15 days of receipt of our voucher and therefore Federation was able to comply with the 30-day requirement. However, reimbursement delays from IDHS occurred during fiscal year 2024 resulting in the findings describe herein. To ensure compliance with the 30-day reimbursement requirement, Federation will formally request an advance from the IDHS. Kyu Kim, Director of Finance and Contract Compliance, Refugee Services will be responsible for the oversight of the reimbursement payments and will ensure the Federation adheres to the 30 day requirement going forward. Responsible Person: Kyu Kim Anticipated Completion Date: July 2025

View Audit 341343

Finding 522118 (2024-002)

None 2024

Asian American Civic Association, Inc.

MA

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties

Recommendation: Closer attention should be paid when preparing the requests for reimbursement to ensure only allowable expenses are being included in the request. A secondary review of the request and supporting documentation should be performed by someone other than the preparer. Action Taken: A de...

Recommendation: Closer attention should be paid when preparing the requests for reimbursement to ensure only allowable expenses are being included in the request. A secondary review of the request and supporting documentation should be performed by someone other than the preparer. Action Taken: A detailed checklist will be introduced to ensure all requests for reimbursement match supporting payroll documentation. This checklist will include a reconciliation step for timesheet data and payroll disbursement records. Staff involved in grant management and reimbursement preparation will receive additional instruction on federal compliance requirements, with a focus on allowable costs and activities.

View Audit 341337

Finding 522107 (2024-001)

Significant Deficiency 2024

Southeastern Oklahoma State University

OK

Questioned Costs Special Tests & Provisions Student Financial Aid

Management acknowledges an error in calculating the total number of days in the semester for Return of Title IV funding calculations. The semester days have been corrected, and going forward, they will be thoroughly verified against the academic calendar to ensure accuracy. Additionally, SE has upda...

Management acknowledges an error in calculating the total number of days in the semester for Return of Title IV funding calculations. The semester days have been corrected, and going forward, they will be thoroughly verified against the academic calendar to ensure accuracy. Additionally, SE has updated its process for managing Return of Title IV calculations. The revised process includes an individual review of each student's enrollment to ensure that any breaks in enrollment are accurately accounted for. As part of these improvements, SE will implement a double verification process during the annual setup to ensure all data used for calculations is accurate and consistent. Responsible Official: Chrissie Isenberg, Financial Aid Director, has implemented corrective actions. Estimated Completion Date: The number of semester days were corrected and the updated process implemented immediately following knowledge of the error. Responsible Official: Chrisie Isenberg, Financial Aid Director, has implemented corrective actions Estimated completion date: The number of semester days were corrected and the updated process implemented immediately following knowledge of the error

View Audit 341334 Questioned Costs: $1

Finding 522086 (2024-003)

None 2024

Century Unit School District No. 100

IL

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512

Finding Type: Compliance. Name of Contact Person: Landon Sommer, Superintendent. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines.

View Audit 341297

Finding 522085 (2024-002)

Material Weakness 2024

Century Unit School District No. 100

IL

Questioned Costs Internal Control / Segregation of Duties

Finding Type: Material Weakness. Name of Contact Person: Landon Sommer, Superintendent. Recommendation: We recommend the District pay its employees in accordance with Board approved amounts. Corrective Action: The District will ensure that all employees are paid correctly based on the approve...

Finding Type: Material Weakness. Name of Contact Person: Landon Sommer, Superintendent. Recommendation: We recommend the District pay its employees in accordance with Board approved amounts. Corrective Action: The District will ensure that all employees are paid correctly based on the approved salary scale and step going forward. Proposed Completion Date: Immediately.

View Audit 341297 Questioned Costs: $1

Finding 522063 (2024-001)

Significant Deficiency 2024

Linn County

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2024-001 Reporting Federal Agency Name: Department of the Treasury Pass‐Through Entity: Not applicable. Direct program. Assistance Listing Number: 21.027 Program Name: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Finding Summary: The County’s quarterly ...

Finding 2024-001 Reporting Federal Agency Name: Department of the Treasury Pass‐Through Entity: Not applicable. Direct program. Assistance Listing Number: 21.027 Program Name: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Finding Summary: The County’s quarterly Project and Expenditure Report for the quarter ended September 2023 reported several items as current period obligations that were reported as current period obligations in the previous quarter. Corrective Action Plan: The Finance Director currently reconciles cumulative expenditures to the reports prepared by the Senior Accountant before signing and dating the report, prior to submission by the Senior Accountant. There will be no additional current obligations in the future due to the December 31, 2024 deadline for obligations. Responsible Individual: Dawn Jindrich, Finance Director Anticipated Completion Date: June 30, 2025

View Audit 341288

Corrective Action Plans

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