Corrective Action Plans

Finding 398100 (2023-002)

Significant Deficiency 2023

IA

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

Response and Corrective Action Plan The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort ...

Response and Corrective Action Plan The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Authority has determined that the cost of eliminating the deficiency would exceed its benefit.

View Audit 306825

Finding 398094 (2023-002)

Significant Deficiency 2023

Sioux Falls Regional Airport Authority

SD

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303 § 200.327 § 200.328

Department of Transportation Airport Improvement Program, CFDA #20.106 AIP3-46-0050-60, AIP3-46-0050-62 Finding Summary: The SF-425 annual report dated September 30, 2023, for award AIP3-46-0050-54 underreported the federal share of expenditures by $80,133, while the FAA Form 5100-127 annual report ...

Department of Transportation Airport Improvement Program, CFDA #20.106 AIP3-46-0050-60, AIP3-46-0050-62 Finding Summary: The SF-425 annual report dated September 30, 2023, for award AIP3-46-0050-54 underreported the federal share of expenditures by $80,133, while the FAA Form 5100-127 annual report dated December 31, 2022, for all awards underreported the externally restricted assets by $397,646 Responsible Individuals: Dan Letellier, Executive Director Corrective Action Plan: Management will ensure correct support documentation is provided to 3rd party account for correct submission of FAA Forms 5100-127. Director will also verify that annual report form SF-425 reconciles to underlying supporting records. Anticipated Completion Date: Ongoing

View Audit 306816

Finding 398065 (2023-002)

Significant Deficiency 2023

Lee County, Florida

FL

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.302 § 200.303 § 200.403

2023-002 Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation: We recommend the County establish internal control procedures to ensure that all amounts charged to grant programs for employee payroll costs be reconciled to the specific employee payroll records and...

2023-002 Significant Deficiency in Internal Control over Compliance, Other Matters Recommendation: We recommend the County establish internal control procedures to ensure that all amounts charged to grant programs for employee payroll costs be reconciled to the specific employee payroll records and that supporting documentation be maintained throughout the grant award period and beyond. Views of responsible officials: Management concurs with the finding. There were minimal variances in the number of employees tested and the County believes the wage report discrepancies are isolated due to the complexity of the EMS salary structure. The County claimed $26,038,852 of the $37,618,256 total eligible expenses available. Action planned/taken in response to finding: Effective fiscal year 2024, Management will implement the following corrective action: The County will create a process to ensure the payroll wage reports generated by Human Resources agrees to support documentation. Name of the contact person responsible for corrective action plan: Pete Winton Planned completion date for corrective action plan: The above action plan will be implemented in fiscal year 2024.

View Audit 306784 Questioned Costs: $1

Finding 398062 (2023-003)

Material Weakness 2023

Southwestern Wisconsin Community School District

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Finding #2023-003 - Material Adjustments (Prior year finding #2022-003) Condition: Johnson Block and Company, Inc. proposed numerous adjusting journal entries. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its a...

Finding #2023-003 - Material Adjustments (Prior year finding #2022-003) Condition: Johnson Block and Company, Inc. proposed numerous adjusting journal entries. We deem these entries to be significant in relation to the financial statements. Since the District did not make these adjustments in its accounting system prior to the audit, a material weakness exists in the District’s internal controls. Effect: This means that the proper recording and reporting of financial information may not occur within a timely manner. Cause: Financial information was not recorded in a timely manner and material adjustments were needed in order to correct various transactions. Criteria: Material adjusting journal entries not prepared by the District before the audit are considered an internal control weakness. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded in a timely manner. Response: The District will work to establish policies and procedures to reduce the number of adjusting journal entries proposed by the auditor. Contact Person: John Costello Anticipated Completion: June 30, 2024

View Audit 306776

Finding 398061 (2023-001)

Material Weakness 2023

Southwestern Wisconsin Community School District

WI

Internal Control / Segregation of Duties

Finding #2023-001 - Segregation of Duties (Prior year finding #2022-001) Condition: The limited size of the District’s office staff prevents the ideal separation of functions. The bookkeeper prints accounts payable checks, has access to the password to print electronic signatures and performs ba...

Finding #2023-001 - Segregation of Duties (Prior year finding #2022-001) Condition: The limited size of the District’s office staff prevents the ideal separation of functions. The bookkeeper prints accounts payable checks, has access to the password to print electronic signatures and performs bank reconciliations. The bookkeeper also performed all payroll functions. Effect: Because of the lack of segregation of duties, errors or irregularities could occur and not be detected on a timely basis. Cause: Limited number of personnel. 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 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 reviews and approves all expenditures on a monthly basis prior to mailing accounts payable checks. Contact Person: John Costello Anticipated Completion: Not Applicable

View Audit 306776

Finding 398053 (2023-003)

Significant Deficiency 2023

Kaskaskia Community College District #501

IL

Student Financial Aid Reporting Significant Deficiency § 200.303

Action taken in response to finding: will include Institutional Research compiling the data and then sending to Financial Aid/Admissions for review of the enrollment files. The Financial Aid/Admissions department will test a sample of the student enrollment data that it is correct. The Department ...

Action taken in response to finding: will include Institutional Research compiling the data and then sending to Financial Aid/Admissions for review of the enrollment files. The Financial Aid/Admissions department will test a sample of the student enrollment data that it is correct. The Department will maintain evidence of the review and confirm back to Institutional Research the review has been completed. Institutional Research can then submit the enrollment files to the National Student Clearinghouse.

View Audit 306769

Finding 398049 (2023-002)

Significant Deficiency 2023

Kaskaskia Community College District #501

IL

Procurement, Suspension & Debarment Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Action taken in response to finding: The College started to immediately document the SAM check on every purchase requisition, check request, travel request and new vendor entry with IRS Form W-9. The College is also collecting the certification from vendors as part of the bid process. The College ...

Action taken in response to finding: The College started to immediately document the SAM check on every purchase requisition, check request, travel request and new vendor entry with IRS Form W-9. The College is also collecting the certification from vendors as part of the bid process. The College has also updated the process document for these actions.

View Audit 306769

Finding 398045 (2023-001)

Significant Deficiency 2023

Kaskaskia Community College District #501

IL

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Action taken in response to finding: Adjustments have been made to reflect the full spring break period in our return of funds process. The number of days campus is considered to be closed for spring break has been updated to nine days for Spring 2024. Spring terms in the future will be set up in C...

Action taken in response to finding: Adjustments have been made to reflect the full spring break period in our return of funds process. The number of days campus is considered to be closed for spring break has been updated to nine days for Spring 2024. Spring terms in the future will be set up in Colleague with the day following the last day of classes prior to spring break as the first day of spring break and the day prior to the first day of classes after spring break as the last day of spring break. For 2023-2024 and 2024-2025, this equates to a nine-day spring break. All R2T4 calculations for Spring 2024 have been reviewed and recalculated using a nine-day spring break rather than a seven-day spring break. In communicating with Ellucian regarding the processing of R2T4, we discovered a report that we can run in Colleague to identify students that have withdrawn from all courses and will not complete any courses for the semester. This will be used instead of the report made in house, previously utilized for this process. A financial aid staff member will run the report and perform the R2T4 calculations in Colleague. Then the staff member that performed the calculations will run the Return of Funds Detail Report in Colleague, indicate on that report that they performed the calculations, and send the report to the Director of Financial Aid. The Director will review the Return of Funds Detail Report and the calculations. The Director will sign off on the Return of Funds Detail Report approving the calculations. The report will then be saved in the Return of Funds folder in the Financial Aid Files. All Financial Aid staff members will be trained and have the ability to perform R2T4 calculations to ensure that the calculations can be performed regularly prior to each student refund date during the term. All R2T4 calculations for the 2023-2024 school year have been reviewed for accuracy. Calculations performed for the fall 2023 semester have been reviewed by the Director of Financial Aid for accuracy. Due to short staffing in the Financial Aid Office in the spring semester, and remaining staff not being trained on the R2T4 process, calculations for the Spring 2024 semester were performed by the Director of Financial Aid. To ensure the accuracy of the calculations, the calculations were checked using the R2T4 calculation tool in COD (Common Origination Disbursement).

View Audit 306769

Finding 398038 (2023-001)

Material Weakness 2023

Riverside School District No. 416

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Riverside School District No. 416 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of ...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Riverside School District No. 416 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Lisa Bjorklund, Business Manager Riverside School District No. 416 34515 N Newport Hwy Chattaroy, WA 99003-9734 Corrective action the auditee plans to take in response to the finding: In the future the district will comply with the federal prevailing wage requirements as part of our internal control process. Riverside will provide a weekly statement for all federal prevailing wage contracts; contracts will have all applicable Davis Bacon language in the contract prior to the start of any work. Riverside will comply with all applicable under Title 2 CFR Part 200, Title 29 CFR Section 3.3, and Title 29 CFR Section 5.5. Anticipated date to complete the corrective action: The corrective action will be in place as of May 20, 2024.

View Audit 306759

Finding 398036 (2023-001)

Significant Deficiency 2023

City of San Benito

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties

Performance Reporting Federal Program: American Relief Plan Act (ARPA) ALN 21.027 Federal Agency: U.S. Department of Treasury Federal Award Year: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Individual Responsible: Stephanie Sarrionandia, Finance...

Performance Reporting Federal Program: American Relief Plan Act (ARPA) ALN 21.027 Federal Agency: U.S. Department of Treasury Federal Award Year: 2021 Type of Finding: Significant Deficiency in Internal Control over Compliance and Noncompliance Individual Responsible: Stephanie Sarrionandia, Finance Director The City of San Benito has identified turnover in the finance department and city administration staff as the root cause of failure to submit reports on time, due to a lack of sufficient staff members with access to the system for report submission. Corrective Actions:  Designated Access: During the 2024 Fiscal Year, the City ensured that at least three employees were designated to have access to the required information and system for report submission. Additionally, the City maintained a roster of designated employees which ensured coverage during staff transitions.  Cross-Training Program: During the 2024 Fiscal Year, the City implemented a comprehensive cross-training program to ensure all designated employees had a thorough understanding of reporting guidelines and procedures. Additionally, the City documented standard operating procedures for report submission and ensured they were readily available to all designated staff members.  Designated Responsibility: During the 2024 Fiscal Year, the City designated specific individuals to be responsible of overseeing report submission deadlines to ensure compliance. Additionally, the City established clear communication channels for reporting deadlines and responsibilities to designated staff members. By following this plan, the City of San Benito has addressed the issue of delayed report submissions and ensured smoother operations despite turnover in staff. Date corrective action plan was implemented: October 01, 2023.

View Audit 306747

Finding 398028 (2023-002)

Material Weakness 2023

Washington Community School District

IA

Internal Control / Segregation of Duties

The District will continue to work at identifying procedures that will result in the separating of duties listed so that an individual does not have sole control over the listed areas.

View Audit 306744

Finding 398025 (2023-001)

Material Weakness 2023

Southside School District No. 42

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Paul Wieneke, Southside School District 161 SE Collier Rd Shelton, WA 98584 (360) 426-8437 Corrective ac...

Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Paul Wieneke, Southside School District 161 SE Collier Rd Shelton, WA 98584 (360) 426-8437 Corrective action the auditee plans to take in response to the finding: When engaging in any future state or federally funded capital project, the district will implement further internal controls to ensure compliance with all prevailing wage requirements. The district will keep a record of communication with the contractor, noting the date and time that weekly prevailing wages are monitored and are confirmed as accurate. The district will provide additional training to ensure staff overseeing compliance with federal programs are aware of all applicable requirements. Anticipated date to complete the corrective action: May 6, 2024

View Audit 306722

Finding 398022 (2023-002)

Significant Deficiency 2023

Pine Bluff School District

AR

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Response: The District concurs with this finding. District Management understands the importance of following approved policies and ensuring any incentive pay meets the approved guidelines within such policies.

View Audit 306717 Questioned Costs: $1

Finding 398022 (2023-002)

Significant Deficiency 2023

Pine Bluff School District

AR

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

The District will follow the recommendation of Arkansas Legislative Audit and contact the Arkansas Division of Elementary and Secondary Education for guidance regarding this matter and implement proper controls over program expenditures.

View Audit 306717 Questioned Costs: $1

Finding 398022 (2023-002)

Significant Deficiency 2023

Pine Bluff School District

AR

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Corrective Action Taken: Corrective action has been implemented to ensure the District maintains proper controls over program expenditures. The Director of Federal Programs reviews and approves all

View Audit 306717 Questioned Costs: $1

Finding 397986 (2023-009)

Material Weakness 2023

Boys and Girls Club of Dane County, Inc.

WI

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

Recommendation: Additional procedures should be designed, implemented, and documented for allowable costs to ensure documentation of review and approval of allowable costs to be charged to the federal award. The accounting system configurations should be modified to require segregation of duties for...

Recommendation: Additional procedures should be designed, implemented, and documented for allowable costs to ensure documentation of review and approval of allowable costs to be charged to the federal award. The accounting system configurations should be modified to require segregation of duties for all transactions. For journal entries, a documented review and approval should be performed by a finance committee member on a monthly basis. Ac􀆟on Taken: BGCDC has received instructions on how to configure the Accounts Payable module to incorporate the proper approval process. We are in the process of making that update. In addition, for any journal entries made the by CFO, a monthly list will go to the Finance Committee for review. The CFO tries to not make journal entries, but with limited Finance staff and a large workload, this is often inevitable. The logical approvals would come from Finance Committee. The contact person responsible for corrective action is Wendi Speed, CFO. The anticipated completion date is June 30, 2025.

View Audit 306700

Finding 397977 (2023-006)

Material Weakness 2023

State of South Dakota

SD

Special Tests & Provisions Eligibility Material Weakness

Finding 2023-006: Material Weakness in Internal Control over Compliance - Special Tests and Provisions ...

Finding 2023-006: Material Weakness in Internal Control over Compliance - Special Tests and Provisions Corrective Action Plan: I. The DLR RA Management Analyst will prepare and submit all ETA Reports (Preparer). a. The Management Analyst will initially enter all data into the report and ensure its initial accuracy. b. The Management Analyst will also be responsible for addressing any warning message(s) or error message(s) that are generated by the reporting system. c. Once the data has been entered and all warning and error messages have been addressed, the Management Analyst will notify the DLR RA Senior Internal Auditor that the ETA Report is complete and ready for their review. 2. The DLR RA Senior Internal Auditor will Review and Sign Off on all ETA reports (Reviewer) a. The Senior Auditor will review the completed report to ensure its accuracy. b. If an issue is found during the review, it will be researched and corrected. c. Once the Senior Internal Auditor has verified all data elements within the report are correct, they will email the Management Analyst signing off on the data presented and give approval for the Management Analyst to submit the final report. 3. The Management Analyst submits the final report. 4. Once submitted, the Management Analyst will print the submitted copy of the final report to PDF. 5. Once in PDF form, the Management Analyst will add the following notes: a. Prepared By: [Name] b. Date and Time c. Reviewed By: [Name] d. Date and Time 6. With the "Prepared/Reviewed Note" added, it is now considered the "Finalized Report." 7. The Management Analyst will save an electronic copy of the Finalized Report along with copies of any supporting documentation and any email communications between the "Preparer" and the "Reviewer" to the QA records to be retained according to DLR Record Retention policies. 8. All RA Staff can access all finalized reports through the RA MS SharePoint site. Contact Person: Pauline Heier, Director, Reemployment Assistance Anticipated Completion Date: No anticipated completion date was listed in the separately issued audit report.

View Audit 306685

Finding 397976 (2023-005)

Material Weakness 2023

State of South Dakota

SD

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2023-005: Material Weakness in Internal Control over Compliance - Reporting ...

Finding 2023-005: Material Weakness in Internal Control over Compliance - Reporting Corrective Action Plan: I. The DLR RA Management Analyst will prepare and submit all ETA Reports (Preparer). a. The Management Analyst will initially enter all data into the report and ensure its initial accuracy. b. The Management Analyst will also be responsible for addressing any warning message(s) or error message(s) that are generated by the reporting system. c. Once the data has been entered and all warning and error messages have been addressed, the Management Analyst will notify the DLR RA Senior Internal Auditor that the ETA Report is complete and ready for their review. 2. The DLR RA Senior Internal Auditor will Review and Sign Off on all ETA reports (Reviewer) a. The Senior Auditor will review the completed report to ensure its accuracy. b. If an issue is found during the review, it will be researched and corrected. c. Once the Senior Internal Auditor has verified all data elements within the report are correct, they will email the Management Analyst signing off on the data presented and give approval for the Management Analyst to submit the final report. 3. The Management Analyst submits the final report. 4. Once submitted, the Management Analyst will print the submitted copy of the final report to PDF. 5. Once in PDF form, the Management Analyst will add the following notes: a. Prepared By: [Name] b. Date and Time c. Reviewed By: [Name] d. Date and Time 6. With the "Prepared/Reviewed Note" added, it is now considered the "Finalized Report." 7. The Management Analyst will save an electronic copy of the Finalized Report along with copies of any supporting documentation and any email communications between the "Preparer" and the "Reviewer" to the QA records to be retained according to DLR Record Retention policies. 8. All RA Staff can access all finalized reports through the RA MS SharePoint site. Contact Person: Pauline Heier, Director, Reemployment Assistance Anticipated Completion Date: No anticipated completion date was listed in the separately issued audit report.

View Audit 306685

Finding 397975 (2023-004)

Material Weakness 2023

State of South Dakota

SD

Internal Control / Segregation of Duties Material Weakness Matching / Level of Effort / Earmarking

Finding No. 2023-004: Inadequate Controls over the Payment of Claims ...

Finding No. 2023-004: Inadequate Controls over the Payment of Claims Corrective Action Plan: The claim initiation duties have been separated from the claim approval responsibilities. When a claim is initiated in FACIS, that request can only be approved by someone with permissions to review and approve claims on the case. Reviewing and approving authorizations on the FACIS system can only be issued to an individual on CPS staff who does not have claim entry responsibilities. Payment is generated only after approval is completed. During the period audited, the FACIS system did not save information about which staff member had approved the claim. This left no record to verify the name and date for claim approvals. Contact Person: Jason Simmons, Chief Financial Officer, Department of Social Services Anticipated Completion Date: In state fiscal year 2024, FACIS was updated to fully document this information for later retrieval and review, essentially the implementation of this corrective action plan prior to the completion of DLA's audit; therefore, this finding has been corrected.

View Audit 306685

Finding 397972 (2023-002)

Significant Deficiency 2023

Memphis Area Legal Services, Inc.

TN

Internal Control / Segregation of Duties

MALS will update SOPs to ensure that time sheets are timely reviewed and approved by the relevant Managing Attorney/Supervisor in the Kemps Timekeeping Software. At a bi-weekly minimum, each Managing Attorney/Supervisor will send to the Director of Finance and Grant Compliance or the COO, an email r...

MALS will update SOPs to ensure that time sheets are timely reviewed and approved by the relevant Managing Attorney/Supervisor in the Kemps Timekeeping Software. At a bi-weekly minimum, each Managing Attorney/Supervisor will send to the Director of Finance and Grant Compliance or the COO, an email regarding the accuracy of the Kemps Timekeeping, confirming that the Managing Attorney/Supervisor has reviewed and approved the Time entered into the System.

View Audit 306682

Finding 397968 (2023-002)

Material Weakness 2023

The Harry and Jeanette Weinberg Terrace, Inc.

MD

HUD Housing Programs Cash Management Internal Control / Segregation of Duties

Project Legal Name: The Harry and Jeanette Weinberg Terrace, INC HUD Project No.: 502-EE015 Audit Firm: CohnReznick Period covered by the audit: Year end June 2023 Corrective Action Plan prepared by: Name: Shantay Hall Position: HUD Compliance Specialist Telephone Number: 571-307-6571 The following ...

Project Legal Name: The Harry and Jeanette Weinberg Terrace, INC HUD Project No.: 502-EE015 Audit Firm: CohnReznick Period covered by the audit: Year end June 2023 Corrective Action Plan prepared by: Name: Shantay Hall Position: HUD Compliance Specialist Telephone Number: 571-307-6571 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding # 2023‐002; Section 202 Supportive Housing for the Elderly, Assistance Listing 14.157 a. Recommendation: Management should establish internal controls and procedures to ensure that excess residual receipts reserve funds are remitted timely. b. Action(s) Taken or Planned on the Finding The inspection was conducted under previous management. The Franklin Johnston Group took over July 1st, 2023. When the Franklin Johnston group took over, we were unable to get in contact with HUD for months to receive Confirmation wiring instructions. HUD requires Residual receipts to be remitted and deposited no later than the termination/renewal date. The Franklin Johnston group just received confirmation wiring instructions as of January 2024. Funds of $2,794.00 are now paid as of January of 2024. The Franklin Johnston Group will ensure that moving forward all residual receipts are to be remitted and expedited in a timely matter.

View Audit 306676

Finding 397955 (2023-001)

Significant Deficiency 2023

Youthbuild Lake County, INC

IL

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

There has been changes in our fiscal department that will allow YBLC, Inc to be on time with compliance

View Audit 306666

Finding 397950 (2023-002)

Significant Deficiency 2023

City of South Haven

MN

Internal Control / Segregation of Duties

Segregation of Duties. Name of Contact Person: Melissa Stenson, City Clerk. Correction Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing so...

Segregation of Duties. Name of Contact Person: Melissa Stenson, City Clerk. Correction Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing some of these controls. Proposed Completion Date: The City Council will implement the above procedures immediately.

View Audit 306665

Finding 397947 (2023-002)

Significant Deficiency 2023

Cla Homes I, Corp.

VA

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

2023-02 Special Test and Provisions - Replacement Reserve Federal agency: US Department of Housing and Urban Development AL number: 14.181, Supportive Housing for Persons with Disabilities Federal Award year: July 1, 2022, through June 30, 2023 Condition: The required $400 monthly deposit to the rep...

2023-02 Special Test and Provisions - Replacement Reserve Federal agency: US Department of Housing and Urban Development AL number: 14.181, Supportive Housing for Persons with Disabilities Federal Award year: July 1, 2022, through June 30, 2023 Condition: The required $400 monthly deposit to the replacement reserve account was not transferred monthly from January 2022 through August 2022. A catch-up transfer occurred in September 2022 to rectify the deficiency. Responsible persons: Susan Keenan, Executive Director and Monica Duggal, Project Manager Actions Taken: Corrective action has been taken, a catch-up transfer occurred on September 19, 2022, to rectify the deficiency and the Entity is up to date on its monthly deposits.

View Audit 306659

Finding 397877 (2023-001)

Material Weakness 2023

Accord

MN

Internal Control / Segregation of Duties Eligibility Subrecipient Monitoring § 200.303

Compliance and Controls over Compliance – Eligibility Home Investment Partnership Program, AL# 14.239 Material Weakness Accord did not have controls in place to ensure that eligibility criteria and rent calculations were being reviewed and/or approved by someone other than the individual performing...

Compliance and Controls over Compliance – Eligibility Home Investment Partnership Program, AL# 14.239 Material Weakness Accord did not have controls in place to ensure that eligibility criteria and rent calculations were being reviewed and/or approved by someone other than the individual performing the initial determination or annual reexamination. Actions Taken or Planned: Management agrees with this finding. As of December 31, 2023, the Organization has sold all properties financed by HOME funds. Contact Persons: Robert Pickering, Chief Financial Officer

View Audit 306612

Corrective Action Plans

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