Corrective Action Plans

Finding 558213 (2024-035)

Significant Deficiency 2024

RI

School Nutrition Programs Reporting Equipment & Real Property Management

To eliminate the issue with stock discrepancies, the Central Distribution Center (CDC) will be incorporating updated software targeted toward minimizing inventory errors with the receipt, storage, and distribution of all commodities that come into the CDC. The CDC recently implemented handheld scan...

To eliminate the issue with stock discrepancies, the Central Distribution Center (CDC) will be incorporating updated software targeted toward minimizing inventory errors with the receipt, storage, and distribution of all commodities that come into the CDC. The CDC recently implemented handheld scanners for tracking purposes and stock management. The scanners have new upgrades that are designed to improve inventory picking procedures. The CDC is currently in the process of making this upgrade into our system and expects to have this fully implemented by May 31, 2025. In addition to the new software, we are at the beginning stages of a warehouse reorganization which will include a new storage location labeling system which is being designed with the intention of creating a more structured storage system for all products. In conjunction with the handheld scanners, the labeling system will include barcodes for inventory which will be matched to storage location. These labels are magnetic, durable, and removable and can be repositioned to any rack location in the warehouse as needed. We will immediately start automated cycle counts daily to detect and correct discrepancies early to ensure all issues with inventory are caught and addressed as early as possible. Similarly, the CDC will also be implementing a quarterly full inventory count with the first one occurring no later than May 31, 2025. Stock discrepancies are a major challenge but by incorporating the right strategies they can be eliminated. By leveraging automation, enforcing standard procedures, and continuously monitoring inventory we will improve our inventory efficiency. Anticipated Completion Date: May 31, 2025 Contact Persons: Terrence McNamara, Administrator Physical Resources, Department of Corrections terrence.mcnamara@doc.ri.gov Matthew Wiencis, Chief Distribution Officer, Department of Corrections matthew.wiencis@doc.ri.gov

View Audit 355126

Finding 558166 (2024-002)

Significant Deficiency 2024

Shenandoah Area Agency on Aging, INC

VA

Reporting Internal Control / Segregation of Duties Significant Deficiency

2024-002: Annual Reporting to VDARS, ALN 93.044 Special Programs for the Aging – Title III, Part B- Grants for Supporting Services and Senior Centers, ALN 93.045 Special Programs for the Aging - Title III, Part C1 – Nutrition Services, ALN 93.053 Nutrition Services Incentive Program, Reporting (Sign...

2024-002: Annual Reporting to VDARS, ALN 93.044 Special Programs for the Aging – Title III, Part B- Grants for Supporting Services and Senior Centers, ALN 93.045 Special Programs for the Aging - Title III, Part C1 – Nutrition Services, ALN 93.053 Nutrition Services Incentive Program, Reporting (Significant Deficiency) Condition The 13th Aging Monthly Report required by the pass-through agency, Virginia Department of Aging and Rehabilitative Services (VDARS) contained inaccurate revenue and expenditure data which did not agree to the general ledger. Criteria VDARS requires the annual 13th Month Aging Monthly Report to be submitted by November 15th. The report must contain complete and accurate information as a restating of the monthly reporting for the fiscal year. Cause The 13th Aging Monthly Report was not reconciled to underlying financial records, resulting in unexplained differences between the report and trial balance provided as part of the audit. Inaccurate reporting of such revenues and expenditures did not impact the outcome of requirements of the Agency to meet level of effort metrics as required under the grant awards. Effect The submission of the 13th AMR included data that did not agree to underlying financial records. This should have been caught during the course of a review process before submission. Therefore, it is considered a significant deficiency of internal controls over compliance. Repeat Finding 2013-01 Recommendation Ensure reporting is submitted accurately by the deadline stated by VDARS. Implement a review process for each monthly submission, including documentation of the review. Reconcile the federal, state and local totals reported in the Aging Monthly Report to the underlying financial records as stated in the financial system to ensure accuracy before submission to VDARS. Planned Corrective Action Management agrees with the finding. Management plans to implement a process to ensure that the AMR report will be submitted accurately.

View Audit 355080

Finding 558140 (2024-001)

Significant Deficiency 2024

Champaign-Urbana Mass Transit District

IL

Reporting Matching / Level of Effort / Earmarking § 200.303

We have reviewed the control procedures around preparation and review of the schedule of expenditures of federal awards (SEFA) and implemented an independent review of the assistance listing numbers (ALN) per the grant agreements in the initial review of the SEFA. The improved procedures will provid...

We have reviewed the control procedures around preparation and review of the schedule of expenditures of federal awards (SEFA) and implemented an independent review of the assistance listing numbers (ALN) per the grant agreements in the initial review of the SEFA. The improved procedures will provide the needed structure to fulfill management's responsibility to accurately report the grantor agency / pass-through grantor, assistance listing number, federal program name and number, and expenditures. Identification of major programs, utilizing the guidelines in the Office of Management and Budget's (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) are the responsibility of the auditor.

View Audit 355000

Finding 558138 (2024-001)

Significant Deficiency 2024

Universidad Teologica Del Caribe, Inc.

PR

Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking

Institutional Comments on Findings and Recommendations: The institution is fully aware of the Enrollment Reporting requirements and deadlines. The institution agrees with the auditor that there were two (2) cases where the enrollment status was reported late and three (3) cases where the auditors we...

Institutional Comments on Findings and Recommendations: The institution is fully aware of the Enrollment Reporting requirements and deadlines. The institution agrees with the auditor that there were two (2) cases where the enrollment status was reported late and three (3) cases where the auditors were unable to verify that changes in student status were reported. The institution informed the auditors that its current policy and procedure is to report all changes to student status monthly instead of every two months as established by the NSLDS reporting schedule to avoid cases on non or late reporting. Since the institution does not maintain copies of the report of enrollment changes that it submits to NSLDS and since the current NSLDS database does not maintain students that are inactive, it was unable to evidence the changes or updates that were made for these students to the auditors. Actions Taken or Planned: The institution has already discussed this issue as observed by the auditors with the officer in charge ofNDSLS Enrollment reporting. The institution would continue with its policy to submit Enrollment Reports monthly to update and notify changes to student's enrollment status more effectively and to avoid cases of late or non-compliance. Status of Corrective Actions on Prior Findings: Some of the issues related to this finding occurred in the past audit.

View Audit 354998

Finding 558102 (2024-005)

Significant Deficiency 2024

Florida Rural Legal Services, Inc.

AL

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

This finding is related to activities on our VOCA grants. This finding is related to Finding 2024-001. 4 invoices were not approved by management. FRLS’s AP policy that was adopted in September 2024 allowed us to skip separate management approval in cases of recurring invoices such as utilities and ...

This finding is related to activities on our VOCA grants. This finding is related to Finding 2024-001. 4 invoices were not approved by management. FRLS’s AP policy that was adopted in September 2024 allowed us to skip separate management approval in cases of recurring invoices such as utilities and in cases where we have approved contracts such as rent payments, software subscriptions etc. This was our policy before September 2024, but it was not formalized before that date. As in the case of 2024-001. FRLS will modify its AP Policy and Procedures to remove this recurring payment exception and will now require all invoices be approved by management by routing invoices to management for approvals through the Teams automated system. Invoices over $5,000 will also be required to be approved by the Executive Director or their temporary designee. Such designation must be made in writing. This change will be made within the next 60 days.

View Audit 354985

Finding 558096 (2024-005)

Significant Deficiency 2024

Housing Authority of the City of Littleton

CO

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Finding 2024-005: U.S. Department of Housing and Urban Development – CFDA #14.155 Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects Applicable Federal Award Number and Year – HUD loan under section 207/223(f), HUD Project No. 101-11316 Allowable Costs/ Allowab...

Finding 2024-005: U.S. Department of Housing and Urban Development – CFDA #14.155 Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects Applicable Federal Award Number and Year – HUD loan under section 207/223(f), HUD Project No. 101-11316 Allowable Costs/ Allowable Activities Name of contact Person: Renee Gallegos, Finance Manager Anticipated completion date: Completed Planned Corrective Action: • Management has updated internal controls to include that all costs charged to the project are for allowable costs.

View Audit 354976 Questioned Costs: $1

Finding 558066 (2024-001)

Significant Deficiency 2024

Smithsonian Institution

DC

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

The Smithsonian agrees with the finding. The Smithsonian would like to add that the reports were delivered to the sponsor and that the sponsor was satisfied with them. Furthermore, the sponsor has provided written acknowledgment that they were “verbally kept up to date” by the National Postal Museum...

The Smithsonian agrees with the finding. The Smithsonian would like to add that the reports were delivered to the sponsor and that the sponsor was satisfied with them. Furthermore, the sponsor has provided written acknowledgment that they were “verbally kept up to date” by the National Postal Museum (NPM) regarding this potential delay. Moving forward, NPM will strengthen senior management oversight of report delivery, review due dates more rigorously, and enhance internal controls to ensure timely submission. Any potential delays will be confirmed in writing to the sponsor ahead of the due date, and compliance updates will be provided by NPM senior management to the sponsor on a regular basis. Additionally, NPM will establish procedures to cross train staff to perform required responsibilities applicable to the NPM Project.

View Audit 354905

Finding 558043 (2024-029)

Significant Deficiency 2024

State of Georgia/state Accounting Office-Ein Noted

GA

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.403 § 200.77

Federal Fund Source liquidation is monitored monthly via the Fund Source Reconciliation Report and the Provider Utilization Report. Requests to close purchase orders associated with expiring federal fund sources are submitted to OPC accordingly. The Federal Financial Reporting Group will now have th...

Federal Fund Source liquidation is monitored monthly via the Fund Source Reconciliation Report and the Provider Utilization Report. Requests to close purchase orders associated with expiring federal fund sources are submitted to OPC accordingly. The Federal Financial Reporting Group will now have the right to close purchase orders with federal fund sources to expedite this process. Also, the Provider Utilization Report has been updated with Key Performance Indicators (KPIs), Contract End Date Exceeds Period of Performance and Payments Exceed Period of Performance, that specifically address the period of performance as of December 2024.

View Audit 354902 Questioned Costs: $1

Finding 557401 (2024-018)

Significant Deficiency 2024

State of Georgia/state Accounting Office-Ein Noted

GA

Subrecipient Monitoring Cash Management Student Financial Aid § 200.303

The monthly student reconciliations for the Direct Loan programs, including the SAS files, have resumed starting with the October 2024 SAS file. These reconciliations will continue on a monthly basis by the financial aid office, as required, and will be conducted without interruption. The reconcilia...

The monthly student reconciliations for the Direct Loan programs, including the SAS files, have resumed starting with the October 2024 SAS file. These reconciliations will continue on a monthly basis by the financial aid office, as required, and will be conducted without interruption. The reconciliation process will be closely monitored, reviewed, and approved monthly by management to ensure ongoing compliance. The loan processing team has been trained on the SAS file import process and direct loan reconciliation. They have also been provided with the necessary system resources to identify variances between Common Origination and Disbursement (COD) and Banner at the student level. Additionally, the direct loan reconciliation process documentation will undergo continuous review and monitoring by the loan processing team, with oversight from the Director of Student Financial Aid and Scholarships, to ensure accuracy and adherence to established policies with each new academic year. The loan processing team will have annual refresher training at the beginning of each academic year. Confirmation of employees, date of training, and current training process will be documented.

View Audit 354902

Finding 557389 (2024-017)

Significant Deficiency 2024

State of Georgia/state Accounting Office-Ein Noted

GA

Student Financial Aid Special Tests & Provisions Allowable Costs / Cost Principles § 200.303

On July 29, 2024, Georgia State University (GSU) was made aware of a National Student Loan Data System (NSLDS) reporting defect in our student information system related to program level reporting. A system correction was installed on November 25, 2024. GSU will enhance monitoring procedures to ensu...

On July 29, 2024, Georgia State University (GSU) was made aware of a National Student Loan Data System (NSLDS) reporting defect in our student information system related to program level reporting. A system correction was installed on November 25, 2024. GSU will enhance monitoring procedures to ensure discrepancies in reporting to the NSLDS are identified and corrected in a timely manner.

View Audit 354902

Finding 557380 (2024-022)

Significant Deficiency 2024

State of Georgia/state Accounting Office-Ein Noted

GA

Questioned Costs Student Financial Aid Eligibility § 200.303

The student in question had a lengthy break in enrollment (2015-2024). When the student returned, CGTC’s Banner rules differed from his previous enrollment and his status was not accurately updated within the correct term. To correct the issue, CGTC has worked with colleagues at the Technical Coll...

The student in question had a lengthy break in enrollment (2015-2024). When the student returned, CGTC’s Banner rules differed from his previous enrollment and his status was not accurately updated within the correct term. To correct the issue, CGTC has worked with colleagues at the Technical College System of Georgia to identify and correct any discrepancies in the Banner rules for the Satisfactory Academic Progress (SAP) process to prevent future occurrences of this issue. The College’s Financial Aid office has identified the “cutoff” year for changes in SAP rules and has developed a procedure to manually review any students with long breaks in enrollment whose last enrollment occurred prior to the identified cutoff. This review process will help to ensure that students’ SAP status is accurately updated in the correct term.

View Audit 354902 Questioned Costs: $1

Finding 557379 (2024-021)

Significant Deficiency 2024

State of Georgia/state Accounting Office-Ein Noted

GA

Questioned Costs Student Financial Aid Subrecipient Monitoring § 200.303

The Financial Aid Office has worked with the Registrar's Office to streamline the collection, review and processing of student who are unofficial withdrawals. Streamlining the unofficial withdrawal process will allow for timely and accurate reporting, return to title IV, and reconciliation of funds ...

The Financial Aid Office has worked with the Registrar's Office to streamline the collection, review and processing of student who are unofficial withdrawals. Streamlining the unofficial withdrawal process will allow for timely and accurate reporting, return to title IV, and reconciliation of funds between Lanier Technical College and Common Origination and Disbursement (COD).

View Audit 354902 Questioned Costs: $1

Finding 557378 (2024-020)

Significant Deficiency 2024

State of Georgia/state Accounting Office-Ein Noted

GA

Student Financial Aid Subrecipient Monitoring Significant Deficiency

The University of Georgia acknowledges the need for increased monitoring over the return to Title IV aid for students withdrawn from the University. UGA has taken immediate corrective action and has filled key staffing vacancies and implemented additional internal controls to monitor and ensure comp...

The University of Georgia acknowledges the need for increased monitoring over the return to Title IV aid for students withdrawn from the University. UGA has taken immediate corrective action and has filled key staffing vacancies and implemented additional internal controls to monitor and ensure compliance. A self-audit of Fall 2024 revealed no non-compliance issues.

View Audit 354902

Finding 557377 (2024-019)

Significant Deficiency 2024

State of Georgia/state Accounting Office-Ein Noted

GA

Questioned Costs Student Financial Aid Subrecipient Monitoring § 200.303

To prevent future errors, staff will undergo training to ensure accurate processing of withdrawals that occur after the term has ended. Both official and unofficial withdrawals will be evaluated based on the student's last date of attendance when the withdrawal date is after the end of term. While...

To prevent future errors, staff will undergo training to ensure accurate processing of withdrawals that occur after the term has ended. Both official and unofficial withdrawals will be evaluated based on the student's last date of attendance when the withdrawal date is after the end of term. While the Financial Aid Office (FAO) staff have adhered to the current withdrawal procedures, we recognize the need for an update to address instances when the date a student initiates the official withdrawal process is earlier than when the withdrawal is completed. To address this, we will adopt the date the student begins the withdrawal process as the official withdrawal date, if this date precedes the completion of the withdrawal form. Additionally, we will implement automated and electronic system controls to ensure withdrawals are processed accurately and within the required timelines by monitoring the full withdrawal cycle. The withdrawal policy and administrative procedures documentation will be updated to reflect these changes. Staff will have annual refresher training at the beginning of each academic year. Confirmation of employees, date of training, and training process will be documented.

View Audit 354902 Questioned Costs: $1

Finding 557376 (2024-016)

Significant Deficiency 2024

State of Georgia/state Accounting Office-Ein Noted

GA

Student Financial Aid Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Georgia State University (GSU) will ensure all team members are appropriately trained related to the return to title IV process. Procedures have been enhanced to ensure that unearned funds required to be returned to the program due to return to title IV calculations are immediately reconciled and re...

Georgia State University (GSU) will ensure all team members are appropriately trained related to the return to title IV process. Procedures have been enhanced to ensure that unearned funds required to be returned to the program due to return to title IV calculations are immediately reconciled and returned during the required window. GSU has established an Assistant Director over Electronic Processing to carry out these procedures.

View Audit 354902

Finding 557375 (2024-015)

Significant Deficiency 2024

State of Georgia/state Accounting Office-Ein Noted

GA

Questioned Costs Student Financial Aid Allowable Costs / Cost Principles § 200.303

Georgia State University (GSU) will ensure all team members are appropriately trained related to the process for locking student financial aid records and completing verifications after the term ends. Additionally, GSU has enhanced monitoring procedures to identify changes to institutional student i...

Georgia State University (GSU) will ensure all team members are appropriately trained related to the process for locking student financial aid records and completing verifications after the term ends. Additionally, GSU has enhanced monitoring procedures to identify changes to institutional student information records after term ends with a verification indicator to ensure these accounts are resolved in a timely manner.

View Audit 354902 Questioned Costs: $1

Finding 556720 (2024-034)

Significant Deficiency 2024

State of Georgia/state Accounting Office-Ein Noted

GA

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.302 § 200.303

After the September 2023 quarter, controls were put in place to ensure accurate Federal quarterly reports. These controls included preparing the report based on our accounting records, e.g. the general ledger. Another control is that the Chief Financial Officer or her designee reviews all reports an...

After the September 2023 quarter, controls were put in place to ensure accurate Federal quarterly reports. These controls included preparing the report based on our accounting records, e.g. the general ledger. Another control is that the Chief Financial Officer or her designee reviews all reports and compares them to the general ledger prior to signature, approval and our submission to the grantor. Furthermore, periodic reviews by program fiscal staff during the performance period take place to closely monitor activity. GDOL will continue to follow the updated procedures and internal controls. As we transition to GA@Work, the system itself will control overspending and provide alerts.

View Audit 354902

Finding 556719 (2024-033)

Material Weakness 2024

State of Georgia/state Accounting Office-Ein Noted

GA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility § 200.303 § 200.53

GDOL Response: GDOL acknowledges this is a repeated finding from previous years and is partially resolved, therefore the Department concurs with this finding and offers the following response. GDOL’s limited technology resources and funding will hinder our ability to update our current system to s...

GDOL Response: GDOL acknowledges this is a repeated finding from previous years and is partially resolved, therefore the Department concurs with this finding and offers the following response. GDOL’s limited technology resources and funding will hinder our ability to update our current system to satisfy the state audit’s recommendation. Therefore, we acknowledge that this finding will persist until a system-wide resolution is implemented in the new modernized UI system. GDOL will include a self-certification and dual certification process for employer-filed claims in the new solution. GDOL will also secure data analytic tools to aid GDOL staff with the identification of potential improper or fraudulent Payments, which will include payments linked to employer filed claims.

View Audit 354902

Finding 556198 (2024-003)

Material Weakness 2024

Puerto Rico Industrial Development Company

PR

Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.512

VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION Management is responsible for designing and maintaining internal controls over financial reporting that is sufficient to provide reasonable assurance that management can prepare the financial statement and the Uniform Guidance Audit Report...

VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION Management is responsible for designing and maintaining internal controls over financial reporting that is sufficient to provide reasonable assurance that management can prepare the financial statement and the Uniform Guidance Audit Report in conformity with US GAAP and federal regulations. Management will improve accounting and financial reporting policies and procedures to include the timely issuance of the financial statement and the uniform guidance report. IMPLEMENTATION DATE March 31, 2026 RESPONSIBLE PERSON Paola Rosario CPA, CFO

View Audit 354899

Finding 555842 (2024-004)

None 2024

The Boys & Girls Aid Society of Oregon

OR

Allowable Costs / Cost Principles Period of Performance Matching / Level of Effort / Earmarking § 200.309

Recommendation: We recommend the Agency more carefully monitor expenditures incurred near grant end dates to ensure compliance with period of performance compliance requirements. Action taken: Management agrees with this finding and will more carefully monitor grant end dates to comply with period...

Recommendation: We recommend the Agency more carefully monitor expenditures incurred near grant end dates to ensure compliance with period of performance compliance requirements. Action taken: Management agrees with this finding and will more carefully monitor grant end dates to comply with period of performance compliance requirements.

View Audit 354541

Finding 555841 (2024-003)

None 2024

The Boys & Girls Aid Society of Oregon

OR

Cash Management Matching / Level of Effort / Earmarking § 200.305

Recommendation: We recommend the Agency revise federal award cash draw procedures to ensure compliance with cash management requirements. Such draws should be made solely for immediate cash needs. Action taken: Management agrees with this finding and has implemented corrective actions. Current and ...

Recommendation: We recommend the Agency revise federal award cash draw procedures to ensure compliance with cash management requirements. Such draws should be made solely for immediate cash needs. Action taken: Management agrees with this finding and has implemented corrective actions. Current and future draws are made for immediate cash needs for expenses already incurred.

View Audit 354541

Finding 555839 (2024-001)

Significant Deficiency 2024

Coolidge Court, INC

CA

Questioned Costs HUD Housing Programs Eligibility

Develop and implement a standardized file checklist for all tenant files Conduct staff training on housing documentation requirements and retention Perform a comprehensive audit of all current tenant files Correct all deficiencies found in tenant files and document corrections Establish a monthl...

Develop and implement a standardized file checklist for all tenant files Conduct staff training on housing documentation requirements and retention Perform a comprehensive audit of all current tenant files Correct all deficiencies found in tenant files and document corrections Establish a monthly internal file review schedule Implement a digital tracking system for file compliance status Housing Program Mgr DONE In Progress Housing Program Mgr 5/9/2025 In Progress Assigned Housing Team Ongoing In Progress Assigned Program Staff Quarterly In Progress Assigned Program Staff 5/1/2025 In Progress Housing Program Mgr 5/1/2025 Not Started Proposed Completion Date: 06/30/2025 Contact Person: Antonechia Smith – Housing Program Manager Kasi Jones – Property Manager

View Audit 354536 Questioned Costs: $1

Finding 555741 (2024-002)

Significant Deficiency 2024

Victory Oaks, Inc.

MD

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

a. Comments on the Finding and Each Recommendation Management agrees that an expense in the amount of $3,941 was paid on behalf of an affiliate from project cash without HUD approval. We attribute this finding to a clerical error made during invoice processing. b. Action(s) Taken or Planned on the F...

a. Comments on the Finding and Each Recommendation Management agrees that an expense in the amount of $3,941 was paid on behalf of an affiliate from project cash without HUD approval. We attribute this finding to a clerical error made during invoice processing. b. Action(s) Taken or Planned on the Finding The Management Agent will ensure that invoices will be recorded accurately and according to HUD guidelines. A list of service accounts by property is cross-referenced prior to invoice approval and utility accounts will be transferred to a third party for processing and payment.

View Audit 354366 Questioned Costs: $1

Finding 555718 (2024-001)

Significant Deficiency 2024

Cambridge Apartments, Inc.

MD

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

a. Comments on the Finding and Each Recommendation Management agrees that certain costs were paid on behalf of an affiliate project. We attribute this finding to an error by prior management. b. Action(s) Taken or Planned on the Finding As there has been a change in the Management Agent, the new age...

a. Comments on the Finding and Each Recommendation Management agrees that certain costs were paid on behalf of an affiliate project. We attribute this finding to an error by prior management. b. Action(s) Taken or Planned on the Finding As there has been a change in the Management Agent, the new agent will ensure invoices are recorded to the correct property. The site has been reimbursed for the $2,969 as of March 2025.

View Audit 354356 Questioned Costs: $1

Finding 555695 (2024-002)

Significant Deficiency 2024

Wyoming Housing Network, Inc. and Subsidiaries

WY

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding #2024-002 Comments on the Finding and Each Recommendation: During the year ended September 30, 2024, the Corporation made three withdrawals from the reserve for replacements account totaling $31,043 without obtaining RD approval. Management should request retroactive approval for the reserve...

Finding #2024-002 Comments on the Finding and Each Recommendation: During the year ended September 30, 2024, the Corporation made three withdrawals from the reserve for replacements account totaling $31,043 without obtaining RD approval. Management should request retroactive approval for the reserve for replacements withdrawals totaling $31,043 and obtain RD approval prior to making withdrawals from the reserve for replacements account in the future. Action(s) taken or planned on the finding: Management concurs with the finding. Management requested and received retroactive approval for the reserve for replacements withdrawals totaling $31,043 and will obtain RD approval prior to making withdrawals from the reserve for replacements account in the future.

View Audit 354311 Questioned Costs: $1

Corrective Action Plans

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