Corrective Action Plans

Finding 481255 (2023-007)

Material Weakness 2023

MD

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that the rent to the owner is reasonable in accordance with their administrative plan. Explanation of disagreement with audit finding: There is no disagreement w...

Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that the rent to the owner is reasonable in accordance with their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: The HCVP hired a third-party vendor, AffordableHousing.com, to conduct all rent reasonableness of all housing units that are presented for leasing, to ensure that the rent to owner is reasonable and in accordance with the administrative plan. The OAC shall monitor the compliance monthly. Name of the contact person responsible for corrective action: Ockeshia Pompey Planned completion date for corrective action plan: 7/31/24.

View Audit 317348

Finding 481254 (2023-006)

Material Weakness 2023

District of Columbia Housing Authority

MD

Eligibility HUD Housing Programs Material Weakness

Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that documentation is maintained for new tenants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken ...

Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that documentation is maintained for new tenants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: The HCVP is implementing a monthly quality control protocol to review new applicant files for completeness. A new Program Director was assigned to oversee this quality control process. The Program Director will also monitor the new tenant checklist which will be created to ensure that all new tenant documentation is accurately maintained. The OAC shall monitor and collaborate with the HCVP to ensure that the checklist is accurate and available for auditing. Name of the contact person responsible for corrective action: Starr Lane. Planned completion date for corrective action plan: 7/31/24.

View Audit 317348

Finding 481253 (2023-005)

Material Weakness 2023

District of Columbia Housing Authority

MD

HUD Housing Programs Material Weakness Reporting

Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that HQS inspections are completed in accordance with their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with th...

Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that HQS inspections are completed in accordance with their administrative plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: The HCVP created a dedicated phone line and email address to log and document inspections weekly. A designated staff member was assigned to review all inspection reports and findings, as well as to monitor the dedicated phone line and email address on a weekly basis. The OAC shall monitor this process monthly. Name of the contact person responsible for corrective action: Joseph Atkins. Planned completion date for corrective action plan: 6/30/24.

View Audit 317348

Finding 481252 (2023-004)

Material Weakness 2023

District of Columbia Housing Authority

MD

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that the Authority requires HQS deficiencies to be corrected within the timeframe set forth by 2 CFR section 982.404(a). We recommend the Authority implements con...

Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend the Authority implements controls to ensure that the Authority requires HQS deficiencies to be corrected within the timeframe set forth by 2 CFR section 982.404(a). We recommend the Authority implements controls to ensure abatement is timely for units that do not correct the cited HQS deficiencies within the required timeframe. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: The HCVP created a dedicated phone line and email address to log and document inspections weekly. A designated staff member was assigned to review all inspection reports and findings, as well as to monitor the dedicated phone line and email address on a weekly basis. The OAC shall monitor this process monthly. Name of the contact person responsible for corrective action: Joseph Atkins Planned completion date for corrective action plan: 6/30/2024.

View Audit 317348

Finding 481251 (2023-003)

Material Weakness 2023

District of Columbia Housing Authority

MD

HUD Housing Programs Eligibility Material Weakness

Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend that DCHA staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: ...

Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 Recommendation: We recommend that DCHA staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: The HCVP has a program eligibility team that processes applications. Once completed, the file will be reviewed monthly by an HCVP quality control staff and quarterly by the OAC to ensure that documentation is complete, accurate, and available for audit. Name of the contact person responsible for corrective action: Khaliah Payne. Planned completion date for corrective action plan: 9/30/24

View Audit 317348

Finding 481242 (2023-012)

Material Weakness 2023

District of Columbia Housing Authority

MD

HUD Housing Programs Material Weakness Reporting

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreemen...

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend the Authority implements controls to ensure that recertifications are uploaded to PIC in accordance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: The HCVP shall recruit and hire a dedicated Data Analyst to oversee the PIC entries and to ensure that recertifications are uploaded in accordance with reporting requirements. The PIC uploads will be quality-controlled monthly by HCVP and quarterly by the OAC. Name of the contact person responsible for corrective action: Khaliah Payne. Planned completion date for corrective action plan: 9/30/24.

View Audit 317348

Finding 481240 (2023-009)

Material Weakness 2023

District of Columbia Housing Authority

MD

HUD Housing Programs Material Weakness Reporting

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend the Authority implements controls to ensure that financial reporting is completed and submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding....

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend the Authority implements controls to ensure that financial reporting is completed and submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: OFM leadership is updating the financial policies and procedures to include standard operating procedures (SOP) to accommodate the new Yardi financial software system. These SOPs will include a monthly closing checklist process that will be implemented to ensure that the financial reports are prepared and submitted in a timely manner. Name of the contact person responsible for corrective action: Heather Mueller. Planned completion date for corrective action plan: 09/30/2024.

View Audit 317348

Finding 481239 (2023-002)

Material Weakness 2023

District of Columbia Housing Authority

MD

Eligibility HUD Housing Programs Material Weakness

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that DCHA staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Explanation of disagreement with audit find...

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that DCHA staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken or planned in response to finding: The HCVP has a program eligibility team that processes applications, and once complete, the file is reviewed by a quality control and compliance officer for compliance. The Office of Audit and Compliance (OAC) shall periodically monitor this process to ensure that eligibility determination documentation is complete, accurate, and available for audit. Name of the contact person responsible for corrective action: Khaliah Payne. Planned completion date for corrective action plan: 9/30/24

View Audit 317348

Finding 481219 (2023-002)

Material Weakness 2023

City of Gloucester, Massachusetts

MA

Material Weakness Reporting Program Income § 200.328

Condition: The City did not prepare and file the four required quarterly Project and Expenditure reports for fiscal year 2023. Corrective Action Planned: The City has prepared and filed the Project and Expenditure reports for fiscal years 2023 and 2024. The City has implemented procedures to prepa...

Condition: The City did not prepare and file the four required quarterly Project and Expenditure reports for fiscal year 2023. Corrective Action Planned: The City has prepared and filed the Project and Expenditure reports for fiscal years 2023 and 2024. The City has implemented procedures to prepare and file the four required quarterly Project and Expenditure reports by the required deadline. We feel the finding has been resolved going forward. Anticipated Completion Date: June 30, 2024 Contact: Conor MacCorkle, City Chief Financial Officer

View Audit 317341

Finding 481194 (2023-005)

Material Weakness 2023

Regional Health Services of Howard County

IA

Reporting Allowable Costs / Cost Principles Cash Management § 200.303

American Rescue Plan and Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend that management implement a process for preparing and reviewing reports of funds from federal sources, especially pertaining to estimates. Explanation of disagreement with audit finding: The...

American Rescue Plan and Provider Relief Fund – Assistance Listing No. 93.498 Recommendation: We recommend that management implement a process for preparing and reviewing reports of funds from federal sources, especially pertaining to estimates. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Regional Health Services of Howard County implemented a new policy for the tracking, review, and approval of grant fund use and reporting in January 2023. However, due to the timing of expenditures of American Rescue Plan and Provider Relief Fund monies, this process was not put in place until after the grant funds were utilized and reported on. Name(s) of the contact person(s) responsible for corrective action: Brandon Brevig, CFO Planned completion date for corrective action plan: January 2023

View Audit 317319

Finding 481080 (2023-002)

Material Weakness 2023

Stanislaus Council of Governments

CA

Procurement, Suspension & Debarment Material Weakness Reporting § 200.338 § 200.512

Finding 2023-002 – Material Weakness Program: Federal Highway Works Administration - Highway Planning and Construction Cluster The delays in the commencement and completion of the audit, as well as the material misstatements and excessive year-end closing journal entries, were primarily due to signi...

Finding 2023-002 – Material Weakness Program: Federal Highway Works Administration - Highway Planning and Construction Cluster The delays in the commencement and completion of the audit, as well as the material misstatements and excessive year-end closing journal entries, were primarily due to significant turnover in our finance department during the fiscal year and the financial closing process. Effect of Condition: We acknowledge that these issues led to material adjustments identified through the audit procedures, which significantly delayed the audit process Corrective Action Plan: 1. Enhanced Accounting Processes: o StanCOG is in the process of reviewing and strengthening internal controls to ensure that all assets, liabilities, revenues, and expenses are properly recorded and reported in a timely manner. o StanCOG is implementing a more robust financial closing process, ensuring proper application of accounting principles to all financial closing accounts and processes. 2. Staffing and Training: o StanCOG has brought in new staff with an education and background in accounting principles. o StanCOG has begun the recruitment process to fill the vacancies in the finance department with qualified personnel. o StanCOG has retained experts in Financial Metropolitan Planning that will assist with cross-training staff. o StanCOG will continue to provide finance team members with training, tools, and resources to continue to educate the finance team to help mitigate material weaknesses in the department going forward. 3. Internal Review and Monitoring: o StanCOG will institute a monthly internal review process to identify and correct any discrepancies promptly. o StanCOG will monitor the financial closing process closely to ensure timely and accurate completion. o StanCOG will review and revise existing accounting policies and procedures to reflect updates as necessary. Timeline for Implementation: • Recruitment and onboarding of new finance staff: By in-progress - Ongoing • Completion of cross-training programs: By August 2024 - Ongoing • Full implementation of enhanced accounting processes: By October 31, 2024

View Audit 317237

Finding 481068 (2023-005)

Material Weakness 2023

Western Iowa Housing Corporation

IA

Questioned Costs HUD Housing Programs Material Weakness

2023-005 Section 811 Capital Advance – Assistance Lising Number: 14.181 Recommendation: We recommend the Project set a separate account for residual receipts and deposit surplus cash into this account within 60 days of year-end. Explanation of disagreement with audit finding: There is no disagreemen...

2023-005 Section 811 Capital Advance – Assistance Lising Number: 14.181 Recommendation: We recommend the Project set a separate account for residual receipts and deposit surplus cash into this account within 60 days of year-end. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Residual receipts account was established and surplus cash will be deposited. Name(s) of the contact person(s) responsible for corrective action: Erik Marsh, CFO Planned completion date for corrective action plan: December 31, 2024.

View Audit 317201 Questioned Costs: $1

Finding 481067 (2023-004)

Material Weakness 2023

Western Iowa Housing Corporation

IA

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

2023-004 Section 811 Capital Advance – Assistance Lising Number: 14.181 Recommendation: We recommend the Project deposit the proper amount monthly and maintain the proper amount in the account. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ta...

2023-004 Section 811 Capital Advance – Assistance Lising Number: 14.181 Recommendation: We recommend the Project deposit the proper amount monthly and maintain the proper amount in the account. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Regular monthly deposits into the repair and replacement escrow account. Name(s) of the contact person(s) responsible for corrective action: Erik Marsh, CFO Planned completion date for corrective action plan: December 31, 2024

View Audit 317201 Questioned Costs: $1

Finding 481045 (2023-001)

Material Weakness 2023

Winlock School District No. 232

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Procurement, Suspension & Debarment

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Winlock School District No. 232 September 1, 2022 through August 31, 2023 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regu...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Winlock School District No. 232 September 1, 2022 through August 31, 2023 This schedule presents the corrective action planned by the District for findings reported 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 federal wage rate requirements. Name, address, and telephone of District contact person: Gloria Dupree, Business Manager, N.E. 1st Street, Winlock, WA 98596, (360) 785-3582 Corrective action the auditee plans to take in response to the finding: Corrective actions for ensuring compliance with federal wage requirements. 1) Maintain detailed documentation of all wage rate determinations, calculations, and payments made to employees by verifying contractors certified weekly payrolls. 2) Print and maintain all certified payrolls from the L&I website, contractors, sub-contractors and maintain copies onsite with awarded contract. 3) Provide training to employees involved in contracting on federal wage rate requirements to ensure they are aware of their responsibilities. 4) Monitor changes in federal wage rate requirements and update internal controls accordingly to stay compliant. Anticipated date to complete the corrective action: 9/01/2024

View Audit 317184

Finding 481042 (2023-003)

Material Weakness 2023

Mower County

MN

Eligibility Material Weakness Internal Control / Segregation of Duties

Recommendation: We recommend that a supervisor or team lead perform regular internal reviews on MAXIS and METS casefiles to determine that proper policies and procedures are being followed in determining eligibility. Explanation of disagreement with audit finding: There is no disagreement with the ...

Recommendation: We recommend that a supervisor or team lead perform regular internal reviews on MAXIS and METS casefiles to determine that proper policies and procedures are being followed in determining eligibility. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement policies to complete casefile reviews over all Medical Assistance casefiles. Name of the contact person responsible for corrective action: Loni Swenson, Finance Manager Planned completion date for corrective action plan: December 31, 2024

View Audit 317177

Finding 481038 (2023-002)

Material Weakness 2023

Ripley County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2023-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The County did not have procedures in place to prevent, or detect and correct, errors on Project and Expenditure (P&E) reports submitted to the U.S. Department of the Treasu...

FINDING 2023-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The County did not have procedures in place to prevent, or detect and correct, errors on Project and Expenditure (P&E) reports submitted to the U.S. Department of the Treasury. The report submitted during the audit period included projects with current period obligations and cumulative obligations totaling $3,319,955 that had not yet been obligated by the end of the reporting period. It was recommended that management of the County design and implement a proper system of internal controls, including policies and procedures that would provide segregation of duties to ensure appropriate reviews, approvals, and oversight of federal reports are taking place and to ensure the County provides the Treasury with complete and accurate information for the P&E report. Contact Person Responsible for Corrective Action: Amy Copeland Contact Phone Number and Email Address: acopeland@ripleycounty.com; 812-689-6311 INDIANA STATE BOARD OF ACCOUNTS 21 Ripley County Auditor Amy Copeland – Auditor 102 West 1st North Street, PO Box 235 Versailles, IN 47042 Ph: 812-689-6311 Fax: 812-689-3006 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: I, Amy Copeland, Auditor, plan to have the county attorney sit with me when I fill this report out from now on. I will also have one of my employees look over it before it is submitted. Anticipated Completion Date: April 30, 2025

View Audit 317157

Finding 480998 (2023-001)

Material Weakness 2023

Town of Sutton

MA

School Nutrition Programs Eligibility Internal Control / Segregation of Duties

Organization Name: Sutton Public Schools Address: 16 Putnam Hill Rd Sutton MA 01590 Issue Date: 05/20/2024 Audit Reference: 23-001 Non-Compliance Issue: verification process not completed during school year 22-23 Root Cause Analysis: This was caused by lack of knowledge due to manager change over wi...

Organization Name: Sutton Public Schools Address: 16 Putnam Hill Rd Sutton MA 01590 Issue Date: 05/20/2024 Audit Reference: 23-001 Non-Compliance Issue: verification process not completed during school year 22-23 Root Cause Analysis: This was caused by lack of knowledge due to manager change over with no overlap and managers starting date after verification completion deadline. Corrective Action(s): In planning for next school year, it has been set as a calendar reminder for October 1st to start the verification process with weekly goals set as to what needs to be done each week. As well as a reminder set for November 15th to make sure verification paperwork is submitted prior to the due date of November 17th. 1. Action Item: o Description: Set plans and calendar reminders in place to ensure the verification process is start prior to the end of September and that all is completed to be completed accurately before due date o Responsible Person/Department: Christina Poquette o Expected Completion Date:10/17/2024 Name: Christina Poquette Title: Director of Food and Nutrition Signature: Date: 5/20/2024 Acknowledgement by Responsible Parties: Name: Title: Signature: Date:5/20/2024 Organization Name: Sutton Public Schools Address: 16 Putnam Hill Rd Sutton MA 01590 Issue Date: 05/20/2024

View Audit 317107

Finding 480991 (2023-002)

Material Weakness 2023

Chestnut Ridge Public Service District

WV

Material Weakness Reporting Internal Control / Segregation of Duties

Management's goal is to complete the annual audit on schedule and if required, submit the date collection form into the Federal Audit Clearinghouse.

View Audit 317100

Finding 480964 (2023-001)

Material Weakness 2023

City of Dillingham

AK

Reporting Material Weakness § 200.512

Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Anita Fuller, Finance Director Corrective Action Plan: FY23 Audit onsite work has been completed and is still pending review. FY24 Audit has been scheduled in two part. Testwork is scheduled for t...

Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Anita Fuller, Finance Director Corrective Action Plan: FY23 Audit onsite work has been completed and is still pending review. FY24 Audit has been scheduled in two part. Testwork is scheduled for the week of September 30, 2024. With the final review in November. Upper-level staffing positions have been filled which will allow for work to be fulfilled in-house. Proposed Completion Date: Immediately

View Audit 317088

Finding 480940 (2023-002)

Material Weakness 2023

Usd #272, Cawker City, Kansas

KS

Material Weakness Reporting Internal Control / Segregation of Duties

2023-002 Reporting to the Federal Audit Clearinghouse (Material Weakness) Federal Agency: U.S. Environmental Protection Agency Program Name: Clean School Bus Program Assistance Listing Number: 66.045 Award Period: June 30, 2023 Recommendation: The Board of Education and management should implem...

2023-002 Reporting to the Federal Audit Clearinghouse (Material Weakness) Federal Agency: U.S. Environmental Protection Agency Program Name: Clean School Bus Program Assistance Listing Number: 66.045 Award Period: June 30, 2023 Recommendation: The Board of Education and management should implement internal control procedures that will ensure timely submission of the audit package and data collection form to the Federal Audit Clearinghouse within the required timeline. Action Taken (Unaudited): Management plans to develop proper written policies and procedures that will ensure timely submission of the audit package and data collection form to the Federal Audit Clearinghouse within the required timeline during years in which the District incurs federal expenditures above the threshold required by Uniform Guidance. Contact Name – Jesse Janssen Expected Completion Date – 12/31/2024

View Audit 317046

Finding 480919 (2023-004)

Material Weakness 2023

Pembroke Hill School

NH

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Audit Finding Reference: 2023-004 Excess Food Service Fund Balance Management's View and Planned Corrective Action: Management agrees that the Food Service Fund Balance needs to be reduced The Department of Education in FY2023 they did not require a spend down plan for the application. With that s...

Audit Finding Reference: 2023-004 Excess Food Service Fund Balance Management's View and Planned Corrective Action: Management agrees that the Food Service Fund Balance needs to be reduced The Department of Education in FY2023 they did not require a spend down plan for the application. With that said we currently have a spend down plan in place to reduce the fund balance to a more appropriate fund balance and to meet the regulation. The spend down plan was submitted in March 2024. Name of Contact Person and Completion Date: Name 1 Amber Wheeler Name 2 Danielle Rossetti Anticipated Completion Date - December 31, 2024

View Audit 317015 Questioned Costs: $1

Finding 480698 (2023-002)

Material Weakness 2023

Wayne State University Research and Technology Park in the City of Detroit

MI

Subrecipient Monitoring Material Weakness

Finding Number: 2023-002 Condition: The Organization did not have controls in place to ensure required FFATA reports were submitted in the period of time required. Planned Corrective Action: The subrecipient organizations and the amounts of each sub-award were included in the grant application. The ...

Finding Number: 2023-002 Condition: The Organization did not have controls in place to ensure required FFATA reports were submitted in the period of time required. Planned Corrective Action: The subrecipient organizations and the amounts of each sub-award were included in the grant application. The subrecipients were listed in the Organization’s Prime award Specific Terms and Conditions. The organization has implemented an FFATA policy handbook to ensure awareness of the filing timing requirements. This handbook has been included in the Organization’s Grant Award checklist for all federal grant awards. Contact person responsible for corrective action: Diana Goode, Chief Financial Officer, and Norma Jean Zaleski, Director of Grant and Fiscal Compliance Anticipated Completion Date: 12/31/2024

View Audit 316927

Finding 480663 (2023-008)

Material Weakness 2023

Integrated Community Solutions, Inc.

WI

HUD Housing Programs Allowable Costs / Cost Principles Material Weakness

Action taken in response to finding: A paperless / electronic invoice approval system has begun in 2024. All invoices are received via email or scanned in and saved as a PDF and stored by month paid. Invoices are emailed to a responsible manager for approval and the approval response email is save...

Action taken in response to finding: A paperless / electronic invoice approval system has begun in 2024. All invoices are received via email or scanned in and saved as a PDF and stored by month paid. Invoices are emailed to a responsible manager for approval and the approval response email is saved with the invoice. The invoice and approval is also uploaded into Financial Edge with the invoice. Electronic records are available in an Accounts Payable network folder and in Financial Edge for additional review or reference. Names of the contact persons responsible for corrective action: Matt Roberts, Joe Kahler, Chimeng Vang Planned completion date for corrective action plan: Began January 2024

View Audit 316843

Finding 480544 (2023-001)

Material Weakness 2023

Town of Van Buren

ME

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Material Weakness § 200.318 § 200.327

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Luke R Dyer, Town Manager Corrective Action: The Town of Van Buren will take the following actions to address finding 2023-001. The municipality is in the process of developing a Procurement Policy...

CORRECTIVE ACTION PLAN (Concerning Finding 2023-001) Contact Person Responsible for Corrective Action: Luke R Dyer, Town Manager Corrective Action: The Town of Van Buren will take the following actions to address finding 2023-001. The municipality is in the process of developing a Procurement Policy as related to all purchases made by Department Heads, within their department’s appropriated budget, and the Town Manager’s ability to authorize purchases. Additional considerations will be reviewed allowing the Town Council to approve purchases beyond the line items indicated in the yearly budget. Anticipated Completion Date: November 6, 2024 Sincerely, Luke R Dyer, Manager

View Audit 316743

Finding 480543 (2023-003)

Material Weakness 2023

McIntosh Senior Living

MN

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking § 200.303

Single Audit Finding 2023-003 Federal Agency Name: Program Name: Finding Summary: Responsible Individuals: Status: United States Department of Agriculture Community Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Corrective Action Plan The Organization did not have an adeq...

Single Audit Finding 2023-003 Federal Agency Name: Program Name: Finding Summary: Responsible Individuals: Status: United States Department of Agriculture Community Facilities Loans and Grants Cluster Federal Assistance Listing #10.766 Corrective Action Plan The Organization did not have an adequate internal control policy in place to ensure the reserve account was separately tracked and a documented review and approval over the reserve fund occurred. Sharlene Knutson, Administrator We have adopted a policy to enhance internal control to ensure the reserve fund reconciliation has a secondary review and approval that is documented. Anticipated Completion Date: 6/30/2024

View Audit 316739

Corrective Action Plans

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