Corrective Action Plans

Finding 1154143 (2024-003)

Material Weakness 2024

MA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

Auditee’s Response and Planned Corrective Action The Adams Housing Authority will ensure timely submission of the unaudited FDS going forward. Planned Implementation Date of Corrective Action: June 1, 2025 Person Responsible for Corrective Action: William Schrade, Executive Director

View Audit 367068

Finding 1154142 (2024-002)

Material Weakness 2024

Adams Housing Authority

MA

HUD Housing Programs Special Tests & Provisions Material Weakness

Auditee’s Response and Planned Corrective Action The Adams Housing Authority has purchased software from a 3rd party that will allow staff to get a rent reasonableness on all initial and rent increases from landlords. Staff will be trained on what information is needed to ensure that a correct analy...

Auditee’s Response and Planned Corrective Action The Adams Housing Authority has purchased software from a 3rd party that will allow staff to get a rent reasonableness on all initial and rent increases from landlords. Staff will be trained on what information is needed to ensure that a correct analysis is given. Planned Implementation Date of Corrective Action: June 1, 2025 Person Responsible for Corrective Action: William Schrade, Executive Director

View Audit 367068

Finding 1154136 (2024-003)

Material Weakness 2024

American Association of Community Colleges

DC

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318

To address this finding, AACC will adhere to the financial policies and procedures properly documenting procurement decisions for goods and services with a total cost of $25,000 or greater. (Financial Policies and Procedures, pages 25, 45). In the event of “Sole Service Providers”, staff will docume...

To address this finding, AACC will adhere to the financial policies and procedures properly documenting procurement decisions for goods and services with a total cost of $25,000 or greater. (Financial Policies and Procedures, pages 25, 45). In the event of “Sole Service Providers”, staff will document the circumstances as such for recording. Effective immediately, all projects will be reviewed by a team assembled within the association, (Staffing to be determined by the President/CEO). A staff member, housed in the President’s Office with research and using a scorecard, assess and present potential opportunities to the President/CEO for approval to proceed. Approved opportunities will be reviewed by the team along with the department head making the request. There will be a collaborative effort of the scope of the project along with the budget necessary to implement the project. All parties will sign-off on their respective steps prior to the full package being presented to the President/Chief Executive Officer for final approval. A checklist will be used to monitor the process. All vendors written into the agreement will be vetted through a process that will include the rationale for their selection.

View Audit 367061 Questioned Costs: $1

Finding 1154134 (2024-001)

Material Weakness 2024

American Association of Community Colleges

DC

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.403

To address this finding, AACC will adhere to the financial policies and procedures requiring all necessary itemized information be submitted to accounting with the proper signatures for review and approval. (Financial Policies and Procedures, page 26) Additionally, a tracking document will be utiliz...

To address this finding, AACC will adhere to the financial policies and procedures requiring all necessary itemized information be submitted to accounting with the proper signatures for review and approval. (Financial Policies and Procedures, page 26) Additionally, a tracking document will be utilized by the project manager outlining all expenditure reporting and invoices for each of the sub-award recipients. This document will be reviewed during the meeting with the accounting services department for reconciliation with the transactions reported in AACC’s accounting systems. (Financial Policies and Procedures, page 42).

View Audit 367061 Questioned Costs: $1

Finding 1154120 (2024-003)

Material Weakness 2024

Santa Fe Community Housing Trust

NM

Reporting Allowable Costs / Cost Principles Cash Management

View of Responsible Official The Housing Trust acknowledges the finding. Prior staffing and system limitations created gaps in tracking recycled funds and aligning general ledger data to SEFA. Since then: - A dedicated Finance Manager now oversees all financial activities. - A grant-specific chart o...

View of Responsible Official The Housing Trust acknowledges the finding. Prior staffing and system limitations created gaps in tracking recycled funds and aligning general ledger data to SEFA. Since then: - A dedicated Finance Manager now oversees all financial activities. - A grant-specific chart of accounts structure has been created in QBO. - Each grant now has a dedicated class and project for transaction tracking. - Recycled funds are being tracked separately from new funds in both QBO and the reimbursement log. - SEFA schedules will be reconciled monthly and reviewed with each billing cycle. Corrective Action Plan Timeline - Finalize and adopt new Grant Management Policies: by September 2025 - Implement monthly SEFA reconciliations: by September 2025 - Complete staff training on program income and federal grant tracking: by September 2025 Designated Employee Responsible for Corrective Action - Finance Manager - Assets Specialist Assistant - Accounting Technician

View Audit 367044

Finding 1154118 (2024-003)

Material Weakness 2024

Housing Authority of the City of Athens, Alabama

AL

HUD Housing Programs Special Tests & Provisions Material Weakness

We acknowledge the finding regarding the inadequate funding of the Reserve for Replacement account. The deficiency occurred due to lapses in internal controls over the timing and processing of required deposits, as managed by the independent accounting firm responsible for maintaining our books and ...

We acknowledge the finding regarding the inadequate funding of the Reserve for Replacement account. The deficiency occurred due to lapses in internal controls over the timing and processing of required deposits, as managed by the independent accounting firm responsible for maintaining our books and preparing monthly financial statements. In accordance with HUD Handbook 350.1, Chapter 4, Paragraph 4-13, which requires owners to make monthly deposits into the Reserve for Replacement account as specified in the Regulatory Agreement, the Ownership Entity has taken the following corrective actions: 1. – The accounting firm has been formally instructed, in writing, to include verification of the monthly reserve deposit as a standing item in their month-end close process and to provide evidence of the completed transfer with each monthly financial package. 2. Management Oversight – Ownership will review and sign off on the monthly reserve funding documentation before approving the financial statements for submission to the Board of Commissioners. 3. Quarterly Compliance Review – In addition to monthly monitoring, management will conduct a quarterly compliance review to ensure full adherence to HUD Handbook4350.1 requirements and the property's Regulatory Agreement.

View Audit 367032

Finding 1153877 (2024-003)

Material Weakness 2024

City of Watertown

SD

Internal Control / Segregation of Duties Material Weakness Reporting

Department of Treasury, Passed through the Department of Agriculture and Natural Resources Federal Financial Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Reporting Material Weakness in Internal Control over Compliance Finding Summary: During the engagement...

Department of Treasury, Passed through the Department of Agriculture and Natural Resources Federal Financial Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Reporting Material Weakness in Internal Control over Compliance Finding Summary: During the engagement, Eide Bailly LLP noted the annual project and expenditure report submitted during the year ended December 31, 2024, was not reviewed prior to submission and had amounts reported that did not agree to the general ledger system of the City. Responsible Individuals: Kristen Bobzien, Chief Financial Officer Corrective Action Plan: The City will put procedures in place to ensure the annual project and expenditure report is reviewed for accuracy prior to submission. Anticipated Completion Date: December 31, 2025

View Audit 366933

Finding 1153794 (2024-001)

Material Weakness 2024

Dade County Federal Credit Union

FL

Material Weakness Period of Performance Reporting

Management agrees with the finding and will establish the internal control recommendations outlined in the Schedule of Findings and Questioned Costs. Additionally, the Credit Union has corrected and resubmitted the PPR and UOA reports which were accepted by the CDFI in August 2025. Internal control ...

Management agrees with the finding and will establish the internal control recommendations outlined in the Schedule of Findings and Questioned Costs. Additionally, the Credit Union has corrected and resubmitted the PPR and UOA reports which were accepted by the CDFI in August 2025. Internal control procedures will be developed and implemented in December 2025 and the Credit Union has corrected and resubmitted the PPR and UOA reports which were accepted by the CDFI in August 2025.

View Audit 366889

Finding 1153793 (2024-001)

Material Weakness 2024

Nebraska Domestic Violence Sexual Assault Coalition

NE

Internal Control / Segregation of Duties Cash Management Material Weakness

Corrective Action Planned: The timesheets are approved by directors for each payroll and approvals are tracked by the Fiscal Manager on an ongoing spreadsheet. Any missing approvals are requested. In addition, the Payroll Review Report has been developed and presented to and approved by the Executiv...

Corrective Action Planned: The timesheets are approved by directors for each payroll and approvals are tracked by the Fiscal Manager on an ongoing spreadsheet. Any missing approvals are requested. In addition, the Payroll Review Report has been developed and presented to and approved by the Executive Director for each payroll. It should be noted that all of the exceptions found in the current audit happened prior to this corrective actions initiated by the Coalition in 2024. Anticipated Completion Date: Continuous. Responsible Parties: Management and the Board of Directors.

View Audit 366887

Finding 1153792 (2024-002)

Material Weakness 2024

Nebraska Domestic Violence Sexual Assault Coalition

NE

Internal Control / Segregation of Duties Cash Management Material Weakness

Corrective Action Planned: The timesheets are approved by directors for each payroll and approvals are tracked by the Fiscal Manager on an ongoing spreadsheet. Any missing approvals are requested. In addition, the Payroll Review Report has been developed and presented to and approved by the Executiv...

Corrective Action Planned: The timesheets are approved by directors for each payroll and approvals are tracked by the Fiscal Manager on an ongoing spreadsheet. Any missing approvals are requested. In addition, the Payroll Review Report has been developed and presented to and approved by the Executive Director for each payroll. It should be noted that all of the exceptions found in the current audit happened prior to this corrective actions initiated by the Coalition in 2024. Anticipated Completion Date: Continuous. Responsible Parties: Management and the Board of Directors.

View Audit 366887

Finding 1153701 (2024-003)

Material Weakness 2024

Thumb Electric Cooperative

MI

Reporting Material Weakness

Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CV0019120, 2024 COVID-19 - Coronavirus Capital Projects Fund Reporting Material Weakness in Internal Control over Compliance Finding Summary: The Cooperative has no formal review process for...

Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CV0019120, 2024 COVID-19 - Coronavirus Capital Projects Fund Reporting Material Weakness in Internal Control over Compliance Finding Summary: The Cooperative has no formal review process for the quarterly reports, which could result in a material misstatement of the Cooperative's schedule of expenditures .of federal awards. Responsible Individuals: Director of Administrative Services, General Manager Corrective Action Plan: The Cooperative will implement a formal review process for the quarterly reports, ensuring there is adequate segregation of duties and proper oversight. Anticipated Completion Date: December 31, 2025

View Audit 366838

Finding 1153674 (2024-003)

Material Weakness 2024

West River Electric Association, Inc.

SD

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of South Dakota Office of Emergency Management Assistance Listing Number: 97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: In two of three quarterly performance reports tested, the Association improp...

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of South Dakota Office of Emergency Management Assistance Listing Number: 97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: In two of three quarterly performance reports tested, the Association improperly overstated expenditures incurred to date. Corrective Action Plan: Matt Schmahl will run the Work Order Analysis report in our IVUE software to give him the information to fill out the progress report. The analysis report will list in detail the transactions that have been posted to the work order as of the day the report was run. This report will be attached to the progress report and filed for documentation. Responsible Individuals: Matt Schmahl, Business Development Manager and Mike Letcher, Operations Manager. Anticipated Completion Date: The anticipated date of completion August 2025, as we have notified our employees of this change.

View Audit 366827

Finding 1153673 (2024-002)

Material Weakness 2024

West River Electric Association, Inc.

SD

Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of South Dakota Office of Emergency Management Assistance Listing Number: 97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: Material expenditures were claimed for reimbursement with no documented form...

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of South Dakota Office of Emergency Management Assistance Listing Number: 97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: Material expenditures were claimed for reimbursement with no documented formal review and approval. Corrective Action Plan: We will continue to have the approvals of material expenditures happen at the requisition level when the materials are ordered. If we must use material from our internal inventory stock, we will use a material charge out sheet that will provide the following information: work order number of project, name of work order, date, material item number (SBR#), quantity, charged by, approved by and posted by. This charge out sheet will then be posted in our IVUE system, and the paper copy will be scanned into vault for documentation. This same procedure will be used for salvage and credit material. For cash management, we will send the final summarized report to the Operations Manager for approval before it is sent to FEMA. Responsible Individuals: Mike Letcher, Operations Manager; Brendan Nelson, Operations Supt.; and Sanden Simons, Operations Supt.; Anticipated Completion Date: The anticipated date of completion is September 2025, as we have notified our employees of this change.

View Audit 366827

Finding 1153672 (2024-001)

Material Weakness 2024

West River Electric Association, Inc.

SD

Reporting Material Weakness

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of South Dakota Office of Emergency Management Assistance Listing Number: 97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: The Association does not have an internal control system designed to provide...

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of South Dakota Office of Emergency Management Assistance Listing Number: 97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: The Association does not have an internal control system designed to provide for a complete and accurate schedule of federal expenditures of federal awards being audited. As auditors, we were requested to assist with the preparation of the schedule and accompanying notes to the schedule. Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the schedule of federal expenditures of federal awards and the accompanying notes to the schedule. We requested that our auditors, Eide Bailly, LLP, prepare the schedule and accompanying notes. We have designated a member of management to review the drafted schedule and accompanying notes to the schedule. Responsible Individuals: Robert Raker, CEO and Dawn Hilgenkamp, CFO Anticipated Completion Date: Ongoing

View Audit 366827

Finding 1153657 (2024-001)

Material Weakness 2024

Snoqualmie Valley School District No. 410

WA

Questioned Costs School Nutrition Programs Procurement, Suspension & Debarment

The District will train food service administrative staff regarding adequate internal controls involving monthly downloads of the Department of Social and Health Services DSHS direct certifications, including training at least 2 administrative staff members in order to ensure compliance in the absen...

The District will train food service administrative staff regarding adequate internal controls involving monthly downloads of the Department of Social and Health Services DSHS direct certifications, including training at least 2 administrative staff members in order to ensure compliance in the absence of the primary staff member performing the necessary internal control. Should Supply Chain Assistance funds become available in the future, the District will retrain food service administrative staff regarding the tracking of qualifying food products to reconcile to the funds received, and complete that tracking prior to the end of the qualifying fiscal year.

View Audit 366821 Questioned Costs: $1

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 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 1153335 (2024-009)

Material Weakness 2024

County of Trinity

CA

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.309 § 200.403

Federal program title - Local Assistance and Tribal Consistency Fund program (LATCF) CFDA 21.032 Recommendation: We recommend the County refine its understanding and interpretation of the standards and ensure that the County policies and procedures are consistent with that understanding and interpre...

Federal program title - Local Assistance and Tribal Consistency Fund program (LATCF) CFDA 21.032 Recommendation: We recommend the County refine its understanding and interpretation of the standards and ensure that the County policies and procedures are consistent with that understanding and interpretation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The LATCF funds were reported on the SEFA under CFDA 21.032 by the CAO’s department because the funds were transferred from the CAO’s fund to the DOT fund, with the understanding it would be expended. However, DOT did not spend the funds within the same fiscal year in which they received the transfer due to a misunderstanding that the funds could not be used for prior year expense. As a result, the funds were recorded as unearned revenue in fiscal year 2023/24, and the related expenditures will be reported in the following fiscal year. Name(s) of the contact person(s) responsible for corrective action: Lisa McNeely Department of Transportation Business Manager & Christine Gaffney Auditor-Controller. Planned completion date for correcting action plan: Completed

View Audit 366553 Questioned Costs: $1

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 1153302 (2024-003)

Material Weakness 2024

Benet Place

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 366519

Finding 1153301 (2024-002)

Material Weakness 2024

Benet Place

MN

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Material Weakness: Unauthorized Loan Recommendation: Management should implement a monthly review process to ensure that management fees are billed in accordance with the terms of the management agreement. Additionally, payroll allocations should be reviewed monthly to confirm that only the appropri...

Material Weakness: Unauthorized Loan Recommendation: Management should implement a monthly review process to ensure that management fees are billed in accordance with the terms of the management agreement. Additionally, payroll allocations should be reviewed monthly to confirm that only the appropriate share of expenses is charged to the Project. 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 month end and year end procedures to properly record management fees accordance with HUD approved rate. The payroll allocation issue arose due to a salary allocation being missed during the property management transition. Management continues to review and establish procedures related to payroll allocations to ensure correct expenses are allocated to the Project.

View Audit 366519 Questioned Costs: $1

Finding 1153296 (2024-003)

Material Weakness 2024

Montgomery County

IN

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

FINDING 2024-003 (prior finding audit number 2023-002) Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Mindy Byers, Auditor Contact Phone Number and Email Address: 765-364-6401 mindy.byers@montgomerycounty.in...

FINDING 2024-003 (prior finding audit number 2023-002) Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Mindy Byers, Auditor Contact Phone Number and Email Address: 765-364-6401 mindy.byers@montgomerycounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: One person will complete the report and another will sign off on a full review. Anticipated Completion Date: April 1, 2026 (based on due date of the next report)

View Audit 366496

Finding 1153283 (2024-002)

Material Weakness 2024

Howard County

IN

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.1 § 200.303

FINDING 2024-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Jessica Secrease, County Auditor Contract Phone Number and Email Address: 765-456-2804 Views of Responsible Officials: We concur with the findi...

FINDING 2024-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Jessica Secrease, County Auditor Contract Phone Number and Email Address: 765-456-2804 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: To prevent a recurrence of this issue in future audits, the County will implement a new internal control procedure. Specifically, the Auditor’s Office will require that both the Deputy Auditor and the County Auditor review and sign off on all Coronavirus State and Local Fiscal Recovery Fund reports prior to submission. This dual-review process will include a standardized checklist to verify data accuracy, consistency with supporting documentation, and compliance with federal reporting requirements. In addition, staff involved in the preparation of the reports will receive refresher training on the applicable guidance and reporting protocols to ensure a thorough understanding of expectations and requirements Anticipated Completion Date: September 2025

View Audit 366471

Corrective Action Plans

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