Corrective Action Plans

Finding 1153547 (2024-001)

Material Weakness 2024

WI

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

Timely Rent Reasonableness Calculations Corrective Action Plan (CAP): Recommendation: We recommend, the Authority develop a process to ensure that rent reasonableness calculations are completed prior to becoming effective Explanation of disagreement with audit finding: There is no disagreement with ...

Timely Rent Reasonableness Calculations Corrective Action Plan (CAP): Recommendation: We recommend, the Authority develop a process to ensure that rent reasonableness calculations are completed prior to becoming effective Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority will train individuals doing the calculations to ensure calculations are completed timely and enforce processes to verify rent reasonableness calculations are done. Name of the contact person responsible for corrective action: Nicole Benson Planned completion date for corrective action plan: December 31, 2025

View Audit 366813

Finding 1153522 (2024-001)

Material Weakness 2024

Peace River Electric Cooperative, Inc.

FL

Cash Management Internal Control / Segregation of Duties § 200.303

Management agrees with the finding and changed the request with FDEM to correct. Management was also guided by the auditor with FDEM to submit the material invoices to assist with some payment while waiting on project approval. This led to the two methodologies. When submitting projects, we always i...

Management agrees with the finding and changed the request with FDEM to correct. Management was also guided by the auditor with FDEM to submit the material invoices to assist with some payment while waiting on project approval. This led to the two methodologies. When submitting projects, we always include the work orders that include force account labor, materials, contract labor and overheads. This situation has been resolved and Management intends to only use one methodology in the future.

View Audit 366799

Finding 1153521 (2024-004)

Material Weakness 2024

City of Manchester, Nh

NH

Reporting Internal Control / Segregation of Duties § 200.510

2024-004 Improve Internal Controls Over the Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Management Response and Corrective Action Plan (DPW): Management concurs with the finding. The City / DPW will implement enhanced reconciliation procedures to ensure all SF-425 reports ag...

2024-004 Improve Internal Controls Over the Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Management Response and Corrective Action Plan (DPW): Management concurs with the finding. The City / DPW will implement enhanced reconciliation procedures to ensure all SF-425 reports agree to the general ledger and SEFA, with independent review prior to submission. Management Response and Corrective Action Plan (EPD): Management concurs with the finding. The City / EPD will implement enhanced reconciliation procedures to ensure all SF-425 reports agree to the general ledger and SEFA, with independent review prior to submission. Management Response and Corrective Action Plan (Planning): Management concurs with the finding. The City / Planning Department will implement enhanced reconciliation procedures to ensure all SF-425 reports agree to the general ledger and SEFA, with independent review prior to submission. Planned Implementation Date: 12/17/2025 Person Responsible for Corrective Action: Julianne Pelletier

View Audit 366795

Finding 1153516 (2024-007)

Material Weakness 2024

City of Manchester, Nh

NH

Reporting Internal Control / Segregation of Duties § 200.303

2024-007 Improve Internal Controls Over Reporting Management Response and Corrective Action Plan: We concur with the finding. The City acknowledges that the preparation and submission of SF- 425 Federal Financial Reports under the Public Safety Partnership and Community Policing Grants program lacke...

2024-007 Improve Internal Controls Over Reporting Management Response and Corrective Action Plan: We concur with the finding. The City acknowledges that the preparation and submission of SF- 425 Federal Financial Reports under the Public Safety Partnership and Community Policing Grants program lacked appropriate segregation of duties. To address this, the City and Department will implement written procedures requiring that all Federal financial reports undergo an independent review and documented approval prior to submission. The Financial Analyst will prepare reports, the Grant Coordinator (or designee) will perform and document the review, and the Authorized Official (Business Services Manager) will submit only after review is complete. A review checklist will be adopted, and documentation will be retained in the grant file. Staff training on internal control requirements will be conducted, and full implementation is expected within 90 days. The Independent City Auditor will be responsible for ensuring completion and ongoing compliance. Planned Implementation Date: 12/17/2025 Person Responsible for Corrective Action: Julianne Pelletier

View Audit 366795

Finding 1153512 (2024-001)

Material Weakness 2024

Summit Pointe

MI

Subrecipient Monitoring Reporting Significant Deficiency § 200.328

Management’s Corrective Action Plan In response to finding 2024-001, management will improve the reporting timeliness of grant details by the identified timeframe. Management intends to implement a monitoring process to ensure compliance with the reporting requirements of the grants. This would incl...

Management’s Corrective Action Plan In response to finding 2024-001, management will improve the reporting timeliness of grant details by the identified timeframe. Management intends to implement a monitoring process to ensure compliance with the reporting requirements of the grants. This would include adherence to meeting the reporting timelines. Individual Responsible for Corrective Action Plan Nicole DuPont Director of Strategic Development & Grants (269) 986-0077 Anticipated Completion Date: October 1, 2025

View Audit 366785

Finding 1153511 (2024-001)

Material Weakness 2024

New Hope Housing, Inc.

TX

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding #2024-001 – Significant Deficiency and Other Noncompliance. Federal Award: U. S. Department of Housing and Urban Development, Passed through Texas Department of Housing and Community Affairs, Assistance Listing #: 14.239, Contract number: 92230123418, Contract period: 07/14/23 – Grant agreem...

Finding #2024-001 – Significant Deficiency and Other Noncompliance. Federal Award: U. S. Department of Housing and Urban Development, Passed through Texas Department of Housing and Community Affairs, Assistance Listing #: 14.239, Contract number: 92230123418, Contract period: 07/14/23 – Grant agreement expires 30 years from the date of completion. Condition and context: Our testing included a sample of 5 of the 31 subcontractors for two months of the year for timely submission of weekly certified payroll reports. Two of the five subcontractors did not submit certified payroll reports in a timely manner. Recommendation: Provide additional oversight of the submission of certified payroll reports by subcontractors to ensure compliance. Planned corrective action: New Hope Housing, Inc. and Affiliates has contracted with Camden to ensure compliance with timely submission of weekly certified payroll reports. Camden performs the activities of a general contractor in addition to its compliance role. The real estate development team of New Hope Housing, Inc. has started a new process to monitor and review Camden's reports prior to the approval of each construction draw submitted by Camden. The process also includes a new layer of monthly review by the Vice President of Real Estate Development of New Hope Housing, Inc (who is responsible for procurement and management of subcontractors) and the Chief Financial Officer of New Hope Housing, Inc. Responsible officer: John Peavy, Chief Financial Officer of New Hope Housing, Inc. Estimated completion date: We have implemented this new process as of August 18, 2025.

View Audit 366774

Finding 1153510 (2024-001)

Material Weakness 2024

Mylan Park Foundation, Inc.

WV

Internal Control / Segregation of Duties Reporting

Views of responsible officials and planned corrective actions: Management agrees with the recommendations. The organization has hired a Comptroller and additional accounting staff with sufficient experience to strengthen oversight of financial and grant reporting. This position is expected to enhanc...

Views of responsible officials and planned corrective actions: Management agrees with the recommendations. The organization has hired a Comptroller and additional accounting staff with sufficient experience to strengthen oversight of financial and grant reporting. This position is expected to enhance the timeliness and accuracy of reporting processes, improve internal controls, and support the implementation of financial and organizational policies and procedures. Management acknowledges that additional accounting staff are still needed to fully remediate the deficiencies noted and is actively evaluating staffing needs to support continued growth and ensure compliance. Management also plans to improve organizational systems to aid in data tracking, financial system integration, grant-reporting, donor tracking, and efficiency.

View Audit 366769

Finding 1153508 (2024-001)

Material Weakness 2024

South Shore Child Guidance Association, Inc.

NY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.405

We have adjusted our policies and procedures to assure that every claim submission is reviewed by both the Controller and CFO prior to submission. Claim forms and appropriate documentation will be submitted to the Controller who will give initial review. Review will consider timeliness of items clai...

We have adjusted our policies and procedures to assure that every claim submission is reviewed by both the Controller and CFO prior to submission. Claim forms and appropriate documentation will be submitted to the Controller who will give initial review. Review will consider timeliness of items claimed as well as appropriateness for the particular federal grant. CFO will then provide final authorization in writing to both grant accountant and controller at which time claim for reimbursement can be submitted by grant accountant.

View Audit 366751

Finding 1153507 (2024-005)

Material Weakness 2024

City of Pawtucket

RI

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

Finding 2024-005 Material Weakness in Internal Control over Compliance, Material Noncompliance Description of Finding Allowable Costs: For governmental organizations, if an employee works 100% on a cost objective, a semi-annual time certification is required which can be signed by either the employe...

Finding 2024-005 Material Weakness in Internal Control over Compliance, Material Noncompliance Description of Finding Allowable Costs: For governmental organizations, if an employee works 100% on a cost objective, a semi-annual time certification is required which can be signed by either the employee or a knowledgeable supervisor. If the employee works in more than one cost objective, a personnel activity report must be prepared on at least a monthly basis and be signed by the employee. During our testing we noted that the Pawtucket School Department did not have adequate compliance with time and effort documentation.. Statement of Concurrence or Nonconcurrence Management concurs with the finding. Corrective Action The School Department is implementing a comprehensive corrective action plan to ensure compliance with federal time and effort documentation requirements. A formal Time and Effort policy has been adopted, training for all staff charged to federal grants is underway, and a compliance oversight function has been established to monitor adherence. These measures are designed to ensure sustainable compliance with federal requirements and protect future federal funding. Name of Contact Person Dale McGhee Projected Completion Date 7/1/2026

View Audit 366744 Questioned Costs: $1

Finding 1153500 (2024-003)

Material Weakness 2024

Okanogan County Child Development Association

WA

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties § 200.303 § 200.328

Criteria: Federal and state grant agreements typically require recipients to maintain effective internal controls over financial reporting. These include accurate and timely submission of required reports; proper documentation and retention of supporting records and review and approval processes to ...

Criteria: Federal and state grant agreements typically require recipients to maintain effective internal controls over financial reporting. These include accurate and timely submission of required reports; proper documentation and retention of supporting records and review and approval processes to ensure compliance and accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment: To prevent miscoding of expenses, we implemented a change in the prior fiscal year to allocate all CACFP-related expenses to a distinct program code. This ensures that CACFP costs are tracked independently and not charged to direct programs. Root Cause Reconciliation of the reimbursement from USDA can vary on the reimbursement of the cost of food. Where there is less cost than reimbursement we are reconciling the overage to staff wages of kitchen staff and supplies for the kitchen at the end of the year instead of monthly. Action Taken Reconciliation of the monthly reimbursement amount from CACFP to the food expenses will be reviewed each month by the 10th (for the following month) and reconciliation to the appropriate programs will be journal entries and included in the monthly review of revenue and expenses.

View Audit 366733

Finding 1153499 (2024-002)

Material Weakness 2024

Okanogan County Child Development Association

WA

Internal Control / Segregation of Duties Cash Management Significant Deficiency

Condition: The Association’s controls were not effective to ensure it was recognizing revenue and unearned revenue for reimbursement-based programming in the same period the expenditure occurred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ...

Condition: The Association’s controls were not effective to ensure it was recognizing revenue and unearned revenue for reimbursement-based programming in the same period the expenditure occurred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment During the previous year, fiscal staff have received additional training on processing of receivables for accrual accounting, eliminating errors in the recognition of revenue in reimbursement grant funding. Root Cause Oversight in the reconciliation steps of moving money to unearned revenue at the end of the year. Action Taken Research and training have taken place for fiscal staff to better understand the unearned revenue documentation and process. Additional training and support will be implemented at year end recognizing all revenue and account balances.

View Audit 366733

Finding 1153498 (2024-001)

Material Weakness 2024

Okanogan County Child Development Association

WA

Internal Control / Segregation of Duties Significant Deficiency Matching / Level of Effort / Earmarking

Criteria: The Association is required by a US Department of Agriculture (USDA) loan agreement to fund a reserve account at the sum of $204 each month until a balance of $64,500 is achieved (see Note 4 to the financial statements). Additionally, funds withdrawn from the reserve fund must be approved ...

Criteria: The Association is required by a US Department of Agriculture (USDA) loan agreement to fund a reserve account at the sum of $204 each month until a balance of $64,500 is achieved (see Note 4 to the financial statements). Additionally, funds withdrawn from the reserve fund must be approved in advance by USDA. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment: The Fiscal Manager has reviewed the loan requirements. Root Cause Due to large turnover in the fiscal team and the lack of knowledge of loan requirements. Action Taken Fiscal Manager has reviewed loan documents and requirements making ourselves familiar with the reserve account requirements. This concern was found in late 2024 and was corrected immediately with transfers happening in October 2024. Moving forward the transfer to the reserve account happened on a monthly basis in conjunction with the mortgage payment. OCCDA has met the account balance requirements for the reserve accounts which currently have $65,392.10.

View Audit 366733

Finding 1153497 (2024-004)

Material Weakness 2024

Community Coordinated Child Care, Inc.

WI

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303 § 200.328

Corrective Action: 4-C has implemented a procedure for reviewing and approving all financial reports to external entities. Responsible for Corrective Action: Management Team Anticipated Completion Date: 8/26/2025

View Audit 366731

Finding 1153479 (2024-001)

Material Weakness 2024

Ecostudies Institute

WA

Subrecipient Monitoring HUD Housing Programs Reporting § 200.329

Conservation and Rehabilitation of Natural Resources on Military Installations – Assistance Listing No. 12.005 Recommendation: CLA recommends for the Organization to place emphasis on stronger controls around the timely filing of required reports, such as retaining a monthly checklist of required re...

Conservation and Rehabilitation of Natural Resources on Military Installations – Assistance Listing No. 12.005 Recommendation: CLA recommends for the Organization to place emphasis on stronger controls around the timely filing of required reports, such as retaining a monthly checklist of required reconciliations and reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Previous corrective actions were completed in October 2024 following FY 2022 & 2023 Audits, including creating a calendar of required reconciliations and reports for all agreements. We also updated our procedure for review, approval, and documentation of Federal Financial Reports. We intend to add an additional and stronger control by adding performance and financial report schedules as part of our internal project software (Asana). Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 10/1/2025

View Audit 366729

Finding 1153478 (2024-001)

Material Weakness 2024

Mississippi Regional Housing Authority II

MS

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

Corrective Action Plan: Upon assuming the role of Executive Director in July 2024, it became clear that rent reasonableness studies were not being conducted under the previous administration, as required. Recognizing the importance of compliance with HUD regulations, I initiated the implementation o...

Corrective Action Plan: Upon assuming the role of Executive Director in July 2024, it became clear that rent reasonableness studies were not being conducted under the previous administration, as required. Recognizing the importance of compliance with HUD regulations, I initiated the implementation of a rent reasonableness policy and process. To support this effort, we entered into a contract with MRI to provide us with the rent reasonableness software. Last year we supplied MRI with the necessary property addresses and zip codes to begin the analysis. Due to the complexity of the implementation and the volume of data required, the setup process took time. We are now actively incorporating rent reasonableness determinations into all tenant files during annual recertifications and interims. With nearly 700 families in our program, this is an ongoing process, but significant progress has been made. Our team is fully committed to ensuring full compliance with HUD regulations, and we continue to work diligently toward that goal. In addition, to ensure continued compliance and to maintain the integrity of our files, the HCV Supervisor will be conducting weekly audits. This internal quality control measure helps us identify and address any inconsistencies or issues in a timely manner.

View Audit 366728

Finding 1153455 (2024-001)

Material Weakness 2024

Bladenboro Housing Authority

NC

Eligibility HUD Housing Programs Reporting

Bladenboro Housing Authority Corrective Action Plan For the Year Ended December 31, 2024 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Becky Tatum Interim Director Corrective Action: Manageme...

Bladenboro Housing Authority Corrective Action Plan For the Year Ended December 31, 2024 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Becky Tatum Interim Director Corrective Action: Management will implement proper internal control procedures for the Public and Indian Housing program eligibility requirements. Proposed Completion Date: Immediately

View Audit 366705

Finding 1153432 (2024-002)

Material Weakness 2024

National Marine Sanctuary Foundation

MD

Reporting Internal Control / Segregation of Duties § 200.510

Views of Responsible Officials: Management concurs with the auditor’s findings related to Federal award compliance and questioned costs. Several internal transitions contributed to the control gaps and compliance lapses identified during the audit period, including:  The implementation of a new cha...

Views of Responsible Officials: Management concurs with the auditor’s findings related to Federal award compliance and questioned costs. Several internal transitions contributed to the control gaps and compliance lapses identified during the audit period, including:  The implementation of a new chart of accounts and a new instance of the Sage Intacct accounting system, which impacted reporting structures and account mapping for Federal programs.  A transition in finance leadership, which affected oversight of Federal grant compliance and reporting.  The lack of timely replacement for a key vacant finance position, which limited staff capacity during critical reporting periods. These factors collectively contributed to the challenges experienced in adhering to certain requirements under the Uniform Guidance, including the accurate preparation of the Schedule of Expenditures of Federal Awards (SEFA) and the documentation of allowable costs. To address the findings and prevent recurrence, management has taken or is taking the following steps:  Staff training on SEFA preparation and Uniform Guidance requirements will be conducted to ensure a full understanding of Federal compliance obligations. Will ask GRF what recommendations they have for trainings by August 2025.  Verify chart of accounts mapping for Federal grants has been finalized and validated within the new Intacct system to support more accurate tracking of expenditures. – Complete by September 2025.  The utilization of the C-STAAR system will support a more structured and consistent internal grant management process.  Finance will also evaluate the grants management module within the accounting system to determine feasibility for integration and ease of syncing with SEFA reporting requirements.  A calendar of Federal reporting deadlines will be developed to strengthen compliance monitoring and accountability. – By October 2025. Management is committed to improving its internal controls and ensuring compliance with all applicable Federal requirements moving forward.

View Audit 366670

Finding 1153406 (2024-002)

Material Weakness 2024

City of Butler

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2024-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Angela Eck Contact Phone Number and Email Address: 260-868-5200, clerktreasurer@cityofbutler.in.gov Views of Responsible Officials: “We concur ...

FINDING 2024-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Angela Eck Contact Phone Number and Email Address: 260-868-5200, clerktreasurer@cityofbutler.in.gov Views of Responsible Officials: “We concur with the finding” Mike Hartman, Mayor Angela M. Eck, Clerk-Treasurer Donald Stuckey, Attorney 215 S Broadway, Butler, IN 46721 260-868-5200 Main Line 260-868-5882 Fax www.butler.in.us INDIANA STATE BOARD OF ACCOUNTS 19 The City of Butler is an Equal Opportunity Provider. Explanation and Reasons for Disagreement: Not applicable Description of Corrective Action Plan: The Clerk-Treasurer will put the existing checklist for federal reporting in the year end binder and specifically mention it on the year end checklist so that it is not forgotten. Anticipated Completion Date: It has been completed as of August 18, 2025.

View Audit 366633

Finding 1153404 (2024-001)

Material Weakness 2024

Cass County Electric Cooperative

ND

Allowable Costs / Cost Principles Cash Management Material Weakness

Finding 2024-001 Department of Homeland Security and Emergency Management Federal Financial Assistance Listing 97.036 Disaster Grant Public Assistance Allowable Costs/ Activities Allowed or Unallowed Material Weakness in Internal Control over Compliance Finding Summary: In the testing of allowable c...

Finding 2024-001 Department of Homeland Security and Emergency Management Federal Financial Assistance Listing 97.036 Disaster Grant Public Assistance Allowable Costs/ Activities Allowed or Unallowed Material Weakness in Internal Control over Compliance Finding Summary: In the testing of allowable costs and activities, there were instances noted where payroll expenditures were paid by the Cooperative at the correct wage rates, but federal reimbursement for hours worked was calculated using the incorrect wage rates. Responsible Individuals: Jodi Bullinger, Troy Knutson, and Andy Weiss Corrective Action Plan: The Cooperative will perform a thorough review and reconciliation of supporting documentation for expenditures, including payroll transactions, before amounts are claimed for reimbursement. Anticipated Completion Date: December 31, 2025

View Audit 366629

Finding 1153390 (2024-003)

Material Weakness 2024

Afghan Cultural Society of Mn

MN

Material Weakness Internal Control / Segregation of Duties

Rehabilitation for Survivors of Torture in Minnesota/Ethnic Community Self- Help Program; Refugee and Entrant Assistance – Assistance Listing No. 93.576 Recommendation: Auditor recommends that organization improve grant tracking. Explanation of disagreement with audit finding: There is no disagreeme...

Rehabilitation for Survivors of Torture in Minnesota/Ethnic Community Self- Help Program; Refugee and Entrant Assistance – Assistance Listing No. 93.576 Recommendation: Auditor recommends that organization improve grant tracking. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In 2025, ACS is using a grant expenditure trackers for all grants to track spending. Name(s) of the contact person(s) responsible for corrective action: Nasreen Sajady Planned completion date for corrective action plan: This began in late 2024.

View Audit 366598

Finding 1153386 (2024-004)

Material Weakness 2024

Afghan Cultural Society of Mn

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Rehabilitation for Survivors of Torture in Minnesota/Ethnic Community Self- Help Program; Refugee and Entrant Assistance – Assistance Listing No. 93.576 Recommendation: Auditor recommends that ACS review all participant files to ensure proper documentation is retained supporting the eligibility of a...

Rehabilitation for Survivors of Torture in Minnesota/Ethnic Community Self- Help Program; Refugee and Entrant Assistance – Assistance Listing No. 93.576 Recommendation: Auditor recommends that ACS review all participant files to ensure proper documentation is retained supporting the eligibility of applicants. We noted that there is currently a process in place to review files to ensure that only eligible participants are being served, but we recommend that a process is implemented and documented to ensure that there is proper review and approval of all applicants prior to the individual receiving services and that this review is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This will be grant dependent as many of the grant's ACS has the grantors retain the documentation and do a secondary review of eligibility. The Self-Help grant is a grant that is direct to the organization, and two people will review and document on the participation form they have reviewed the eligibility of the participants. Name(s) of the contact person(s) responsible for corrective action: Nasreen Sajady Planned completion date for corrective action plan: This will begin September 2025 and continue for the remainder of the programs needing a secondary review.

View Audit 366598

Finding 1153377 (2024-001)

Material Weakness 2024

Little Earth of United Tribes Housing Corporation

MN

Reporting Internal Control / Segregation of Duties

Management will review any future entries of this nature with care.

View Audit 366575

Finding 1153371 (2024-001)

Material Weakness 2024

City of Virginia, Minnesota

MN

Internal Control / Segregation of Duties

Finding Number: 2024-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Britt See-Benes, City Administrator and Sherry Erickson, Finance Director Corrective Action Planned The City Administrator and Finance Director will attempt to monitor transactions ...

Finding Number: 2024-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Britt See-Benes, City Administrator and Sherry Erickson, Finance Director Corrective Action Planned The City Administrator and Finance Director will attempt to monitor transactions and restructure the duties of office personnel to help ensure as much segregation of duties as possible within the City’s staffing limitations and funding constraints. Anticipated Completion Date Ongoing.

View Audit 366568

Finding 1153304 (2024-002)

Material Weakness 2024

Benet Place South

MN

HUD Housing Programs Material Weakness Reporting

Material Weakness: Internal Controls Over Compliance: The HUD approved budget for the 24-25 grant period, one replacement reserve withdrawal, and the bank reconciliations for August through December did not have documented review or approval. Recommendation: The Project should establish and follow a...

Material Weakness: Internal Controls Over Compliance: The HUD approved budget for the 24-25 grant period, one replacement reserve withdrawal, and the bank reconciliations for August through December did not have documented review or approval. Recommendation: The Project should establish and follow a consistent review process for budgets, replacement reserve withdrawals, and bank reconciliations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management continues to review and establish monthly processes related to review and approval of budgets, replacement reserve withdrawals, and bank reconciliations.

View Audit 366520

Finding 1153303 (2024-004)

Material Weakness 2024

Benet Place

MN

Questioned Costs HUD Housing Programs Significant Deficiency

Significant Deficiency: Missing one deposit to the replacement reserve. $11,422 Recommendation: The Project should establish and follow a consistent monthly review process to ensure all deposits to the replacement reserve are made on a timely basis. Explanation of disagreement with audit finding: Th...

Significant Deficiency: Missing one deposit to the replacement reserve. $11,422 Recommendation: The Project should establish and follow a consistent monthly review process to ensure all deposits to the replacement reserve are made on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management continues to review and establish processes related to review and approval to ensure monthly replacement reserve deposits are made.

View Audit 366519 Questioned Costs: $1

Corrective Action Plans

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