Corrective Action Plans

Finding 7744 (2021-008)

Material Weakness 2021

PA

Questioned Costs Reporting Allowable Costs / Cost Principles

U.S. Department of Health and Human Services 2021-008 Immunization Cooperation Agreements – Assistance Listing No. 93.268 Condition and Context: While testing allowable costs relating to payroll expenditures, transactions were identified that could not be appropriately re-calculated per the amount t...

U.S. Department of Health and Human Services 2021-008 Immunization Cooperation Agreements – Assistance Listing No. 93.268 Condition and Context: While testing allowable costs relating to payroll expenditures, transactions were identified that could not be appropriately re-calculated per the amount that was charged to the grant. The County was not able to provide support for payroll expenditure amounts charged to the grant on an individual employee basis. Recommendation: We recommend management should review the process of timekeeping for grant eligible employees for daily time input, as well as grant authorized wages. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will develop a written process for time tracking for grant-eligible employees and will provide training to grant-funded departments in order to ensure that all payroll expenditures charged to the grant are eligible, authorized, and charged on an individual employee basis. Project codes in Infor will allow salary distribution and personnel information to be assigned to each grant. Where possible, this function will be used to assist in supporting the amounts charged to the grant program. The general accounting department will work with departments to ensure they are properly using Labor Allocations to keep track of individuals assigned to particular grants along with documentation of time worked and pay received. Name(s) of the contact person(s) responsible for corrective action: Thomas Landauer Planned completion date for corrective action plan: March 2024

View Audit 10111 Questioned Costs: $1

Finding 7717 (2021-001)

Material Weakness 2021

Breathitt County Fiscal Court

KY

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

County Judge/Executive’s Response: The Breathitt County Fiscal Court has hired a new County Treasurer since the completion of the 2021 audit who will ensure stronger internal controls are maintained in her official capacity and will be working with additional staff members, such as the Finance Offic...

County Judge/Executive’s Response: The Breathitt County Fiscal Court has hired a new County Treasurer since the completion of the 2021 audit who will ensure stronger internal controls are maintained in her official capacity and will be working with additional staff members, such as the Finance Officer and Occupational Tax Administrator, to segregate duties in a more controlled method. The newly hired County Treasurer will work to resolve the following issues by the end of the calendar year in the following manner. Failure to perform accurate reconciliations - the new Treasurer has already begun to perform accurate reconciliations at the end of each month. Tax obligations not paid timely - the new Treasurer has already implemented a system for paying obligations by the deadline. Failure to maintain accounting records - the Former Treasurer began the process of reporting & record maintenance for the Justice Center Corporation Fund and the new Treasurer is continuing with this reporting method. This was implemented at the end of 2022. Failure to prepare financial statements timely - the new Treasurer will complete the annual statement in accordance with KRS 68.020 in a timely manner. Failure to prepare an accurate Schedule of Expenditures of Federal Awards (SEFA) - the new Treasurer will complete SEFA's accurately. Disbursements issues: o Segregation of duties is currently being reviewed and the new Treasurer is establishing a process for review and approval of disbursements that will allow for stronger internal controls. New system will be in place by the end of the calendar year. The Breathitt County Fiscal Court has also begun utilizing [software name redacted] as the primary accounting software which will allow for more consistent tracking of purchase orders and permit better tracking of obligated expenses. Supporting documentation will be kept for all transactions, including credit card transactions. Invoices will be paid in a timely manner - great strides have already been made in this area with the hiring of the new Treasurer but will continue to improve during the remainder of the calendar year 2023. The Breathitt County Fiscal Court adopted the KY Model Procurement code in August 2023. With the hiring of a new Applicant Agent in January 2023 and a new Treasurer in July 2023 proper bid documentation is already being maintained and procurement policies are being followed. An encumbrance list will be maintained by the new Treasurer. Payroll issues: o Annual pay rate lists will be maintained & approved at the first regular meeting of the Breathitt County Fiscal Court each January. New County Treasurer will ensure that payments moving forward do not exceed statutory maximums. All lump sum payments made to employees will be issued using W2's, moving forward, beginning in November 2023.

View Audit 10097

Finding 7626 (2021-008)

Material Weakness 2021

Memorial Hospital of Texas County Authority

OK

Material Weakness Reporting

In the future, we will develop a spreadsheet to calculate lost revenues as necessary based on applicable guidance. We will be sure to include this calculation in the reporting submission even if we feel expenditures are adequate to cover the federal award received.

View Audit 10000

Finding 7624 (2021-006)

Material Weakness 2021

Memorial Hospital of Texas County Authority

OK

Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment

In the future, we will only use actual amounts for items that have been purchased. In addition, amounts will be reviewed against the funding guidance to make sure they are within the period of availability.

View Audit 10000 Questioned Costs: $1

Finding 7623 (2021-005)

Material Weakness 2021

Memorial Hospital of Texas County Authority

OK

Questioned Costs Allowable Costs / Cost Principles Material Weakness

We used the initial PRF reporting guidelines that indicated that the PRFs could be used to maintain health care service delivery. Due to limited staff, including staff turnover, and the need to focus our efforts on maintaining health care delivery including caring for COVID‐19 patients, we were not ...

We used the initial PRF reporting guidelines that indicated that the PRFs could be used to maintain health care service delivery. Due to limited staff, including staff turnover, and the need to focus our efforts on maintaining health care delivery including caring for COVID‐19 patients, we were not able to keep up with the continuously changing guidance pertaining to the use of the PRF. For future federal funding, we plan to more closely monitor the guidelines surrounding the funding and work with outside consultants for new federal programs or those programs that have constantly changing guidance.

View Audit 10000 Questioned Costs: $1

Finding 7173 (2021-003)

Material Weakness 2021

Commonwealth of Puerto Rico - Department of the Family

PR

Eligibility Material Weakness Internal Control / Segregation of Duties

There were multiple lockdowns executiver orders that impacted business, no school or day care and ADSEF case managers were called to work on a gradual basis on February 2021. Only essential workers were active. At the time of the Pandemic, the cases were evaluated in the regional offices based on th...

There were multiple lockdowns executiver orders that impacted business, no school or day care and ADSEF case managers were called to work on a gradual basis on February 2021. Only essential workers were active. At the time of the Pandemic, the cases were evaluated in the regional offices based on the minimum citeria, then they were sent to the Central Level offices to the Medical Board for evaluation ADSEF Digital will accurately process provided information. Training was implemented to ensure the technicians submit the correc information. ADSEF will reinforce correct data entry codes, ADSEF Digital will ensure process is done accurately

View Audit 9287

Finding 6220 (2021-006)

Material Weakness 2021

District of Columbia Housing Authority

MD

HUD Housing Programs Material Weakness Reporting

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/planned in response to finding: ...

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/planned in response to finding: HCVP continues to transmit all 50058 transactions to PIC on a weekly basis and review PIC error reports for corrections needed. Any identified errors are assigned to specific staff for correction within 5 business days. The PIC coordinator will confirm corrections are submitted and accepted in PIC. A monthly report will be provided to the Senior VP summarizing the number of transmissions, errors, and status of corrections. Name of the contact person responsible for corrective action: Khaliah Payne Planned completion date for corrective action plan: Ongoing until all PIC errors are addressed/resolved as needed.

View Audit 8175

Finding 6217 (2021-004)

Material Weakness 2021

District of Columbia Housing Authority

MD

Material Weakness Internal Control / Segregation of Duties

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...

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/planned in response to finding: HCVP has updated the standard operation procedures for clarifying step-by-step instructions needed to enforce HQS deficiencies and have trained inspection staff on the procedures. HCVP is working with our system of records to develop the proper reports and tools needed to effectively track landlord/unit compliance within the required timeframes. Name of the contact person responsible for corrective action: Anissa Jones Planned completion date for corrective action plan: May 31, 2023

View Audit 8175

Finding 6214 (2021-003)

Material Weakness 2021

District of Columbia Housing Authority

MD

HUD Housing Programs Eligibility Material Weakness

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/plan...

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/planned in response to finding: HCVP will continue to utilize quality control measures to conduct quality control reviews of 100% of eligibility determinations to ensure documentation is complete, accurate and available for audit. HCVP has coordinated staff trainings for file protocols to be completed by May 30, 2023. Name of the contact person responsible for corrective action: Anissa Jones Planned completion date for corrective action plan: May 31, 2023 and on a periodic basis

View Audit 8175

Finding 6210 (2021-005)

Material Weakness 2021

District of Columbia Housing Authority

MD

HUD Housing Programs Material Weakness Reporting

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/planned in response to finding: ...

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/planned in response to finding: HCVP continues to transmit all 50058 transactions to PIC on a weekly basis and review PIC error reports for corrections needed. Any identified errors are assigned to specific staff for correction within 5 business days. The PIC coordinator will confirm corrections are submitted and accepted in PIC. A monthly report will be provided to the Senior VP summarizing the number of transmissions, errors, and status of corrections. Name of the contact person responsible for corrective action: Khaliah Payne Planned completion date for corrective action plan: Ongoing until all PIC errors are addressed/resolved as needed.

View Audit 8175

Finding 6206 (2021-002)

Material Weakness 2021

District of Columbia Housing Authority

MD

Eligibility HUD Housing Programs Material Weakness

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/plan...

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/planned in response to finding: HCVP will continue to utilize quality control measures to conduct quality control reviews of 100% of eligibility determinations to ensure documentation is complete, accurate and available for audit. HCVP has coordinated staff trainings for file protocols to be completed by May 30, 2023. Name of the contact person responsible for corrective action: Anissa Jones Planned completion date for corrective action plan: May 31, 2023 and on a periodic basis

View Audit 8175

Finding 6205 (2021-003)

Material Weakness 2021

Frederick Health Inc.

NJ

Internal Control / Segregation of Duties Cash Management Material Weakness

Current Year Audit Findings Corrective Action Plan For the Year Ended June 30, 2021 Finding 2021-003 Internal control deficiency over review of report submission Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Ad...

Current Year Audit Findings Corrective Action Plan For the Year Ended June 30, 2021 Finding 2021-003 Internal control deficiency over review of report submission Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.498 COVID-19 - HRSA COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distributions Award Period of Performance: January 1, 2020 – June 30, 2021 Planned corrective action: Management will analyze the amounts submitted in the reports and compare to the applicable terms and conditions of this grant. As part of this review, management will assess whether any internal control gaps exist and will also confirm the completeness and accuracy of the data being submitted. Projected completion date: 02/29/2024

View Audit 8165

Finding 6204 (2021-002)

Material Weakness 2021

Frederick Health Inc.

NJ

Reporting Cash Management Material Weakness

Current Year Audit Findings Corrective Action Plan For the Year Ended June 30, 2021 Finding 2021-002 Timely Preparation of Schedule of Expenditures of Federal Awards Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Service...

Current Year Audit Findings Corrective Action Plan For the Year Ended June 30, 2021 Finding 2021-002 Timely Preparation of Schedule of Expenditures of Federal Awards Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461 COVID-19 - HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Award Period of Performance: February 4, 2020 – April 5, 2022 Planned corrective action: Management analyzed the amounts submitted for reimbursement and compared to the applicable terms and conditions of this grant. As part of this review, management assessed whether any internal control gaps existed and confirmed the completeness and accuracy of reimbursement claims that were flagged within its patient accounting system. Refunds were issued in the amount of $212,481.35 for accounts that were identified to have insurance as the result of this review. Projected completion date: This review was completed on 3/23/23.

View Audit 8165

Finding 6203 (2021-001)

Material Weakness 2021

Frederick Health Inc.

NJ

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

Current Year Audit Findings Corrective Action Plan For the Year Ended June 30, 2021 Finding 2021-001 Internal control deficiency over review of claims prior to submission Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Ser...

Current Year Audit Findings Corrective Action Plan For the Year Ended June 30, 2021 Finding 2021-001 Internal control deficiency over review of claims prior to submission Information on the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing No.: 93.461 COVID-19 - HRSA COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance Fund Award Period of Performance: February 4, 2020 – April 5, 2022 Planned corrective action: Management analyzed the amounts submitted for reimbursement and compared to the applicable terms and conditions of this grant. As part of this review, management assessed whether any internal control gaps existed and confirmed the completeness and accuracy of reimbursement claims that were flagged within its patient accounting system. Refunds were issued in the amount of $212,481.35 for accounts that were identified to have insurance as the result of this review. Projected completion date: This review was completed on 3/23/23.

View Audit 8165

Finding 2715 (2021-002)

Material Weakness 2021

Lasa

WA

Allowable Costs / Cost Principles Material Weakness

Finding 2021-001 is applicable to the major program. We will require supervisors' review of time reported for each funding source and require written approval on timesheets before processing of payroll. We will require written approval of the payroll before direct deposits are processed. We anticipa...

Finding 2021-001 is applicable to the major program. We will require supervisors' review of time reported for each funding source and require written approval on timesheets before processing of payroll. We will require written approval of the payroll before direct deposits are processed. We anticipate the completion date of the corrective action plan by December 31, 2023. The Executive Director, Jason Scales will be responsbile for ensuring that the corrective actions take place as described. If you have any questions or require additional information, please feel free to contact him at 253-581-8689 or jason@lasawa.org.

View Audit 4622

Finding 2690 (2021-006)

Material Weakness 2021

Sacramento Housing and Revelopment Agency

CA

HUD Housing Programs Eligibility Material Weakness

Recommendation: We recommend management to assign a person that verifies all the documents are in place before processing the determination of eligibility. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The exi...

Recommendation: We recommend management to assign a person that verifies all the documents are in place before processing the determination of eligibility. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The existing protocol involves a checklist that staff complete before submitting the file for intake review and prior to the electronic transfer of the file to the site. To address the identified issues, we are reinforcing this process, including retraining staff and emphasizing the importance of meticulous scanning and uploading of documents. For errors that occurred during occupancy, we will reiterate and enhance the interim and annual recertification processes. Staff will undergo retraining, and we will intensify the quality control measures for file management to prevent such discrepancies. Name(s) of the contact person(s) responsible for corrective action: Troy Lynch (Intake) and Diana Pop (Occupancy) and Christen H. Gore (Occupancy). Planned completion date for corrective action plan: The enhanced staff training, along with the additional processes, will be implemented before August 31, 2023.

View Audit 4551

Finding 2688 (2021-005)

Material Weakness 2021

Sacramento Housing and Revelopment Agency

CA

Special Tests & Provisions HUD Housing Programs Material Weakness

Recommendation: We recommend management to assign a person that verifies all the documents are in place before processing new move ins. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To address this issue, as of 2...

Recommendation: We recommend management to assign a person that verifies all the documents are in place before processing new move ins. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To address this issue, as of 2017, the Intake unit initiated a practice of saving all selection letters as a backup. It's important to note that the audit focused on files predating this backup system, when no duplicate copies were available. To prevent such issues in the future, a comprehensive intake checklist is now completed by staff before transferring files for review, and the reviewing staff will verify the inclusion of these essential documents in the file. Name(s) of the contact person(s) responsible for corrective action: Troy Lynch Planned completion date for corrective action plan: The targeted completion date is set for August 31, 2023

View Audit 4551

Finding 1820 (2021-007)

Material Weakness 2021

Athens Metropolitan Housing Authority

OH

Allowable Costs / Cost Principles HUD Housing Programs Reporting

Finding Number: 2021-007 Planned Corrective Action: The new Fiscal Procedure Manual addresses reconciliation of cash, bank to book and sets the procedure for staff to complete monthly reconciliations which are to be reviewed by the Executive Director always and periodically presented to the Board fo...

Finding Number: 2021-007 Planned Corrective Action: The new Fiscal Procedure Manual addresses reconciliation of cash, bank to book and sets the procedure for staff to complete monthly reconciliations which are to be reviewed by the Executive Director always and periodically presented to the Board for review. The finding for Adjustment will be forwarded to the engaged accounting firm for assessment and advice on how to accomplish that. Anticipated Completion Date: June 30, 2023 Responsible Contact Person: Stan W. Popp, Acting Executive Director

View Audit 3185

Finding 1819 (2021-006)

Material Weakness 2021

Athens Metropolitan Housing Authority

OH

HUD Housing Programs Eligibility Material Weakness

Finding Number: 2021-006 Planned Corrective Action: The previous Executive Director was supposed to do quality control reviews on HCV files, however that was not being done. At present, the Coordinator of Housing Programs and Administration is assigned to do quality controls on a percentage of files...

Finding Number: 2021-006 Planned Corrective Action: The previous Executive Director was supposed to do quality control reviews on HCV files, however that was not being done. At present, the Coordinator of Housing Programs and Administration is assigned to do quality controls on a percentage of files touched within the previous 30 days. Each month, a number of files will be reviewed. Also, the Housing Authority has purchased a complete training academy as part of the Yardi software system that the Housing Authority has used since 2017. The training academy offers on-line courses in each of the areas of the HCV process and will be assigned all training modules that apply to the HCV process. Anticipated Completion Date: July 31, 2023 Responsible Contact Person: Stan W. Popp, Acting Executive Director

View Audit 3185

Finding 1818 (2021-005)

Material Weakness 2021

Athens Metropolitan Housing Authority

OH

HUD Housing Programs Procurement, Suspension & Debarment Material Weakness

Finding Number: 2021-005 Planned Corrective Action: Housing Quality Standards inspection had been contracted for since the pandemic began in 2020, and the agreement had not included quality control or reinspection for failed inspections. That was supposedly corrected but for much of 2021, HQS inspec...

Finding Number: 2021-005 Planned Corrective Action: Housing Quality Standards inspection had been contracted for since the pandemic began in 2020, and the agreement had not included quality control or reinspection for failed inspections. That was supposedly corrected but for much of 2021, HQS inspections had been suspended due to the pandemic. Since that time failed, HQS is tracked by each staff person who has that unit in their caseload, and they assure a reinspection is automatically scheduled and notice sent to the landlord and tenant. If the unit fails a second inspection, in most cases the HAP is abated, or a formal extension is granted on occasion. The plan going forward is to bring the inspection process back in-house within the next year when the existing contract expires. An outside contractor will still be used for inspection when Housing Choice Vouchers are used in the AMHA owed units. All files will be reviewed to ensure compliance. Anticipated Completion Date: July 31, 2023 Responsible Contact Person: Stan W. Popp, Acting Executive Director

View Audit 3185

Finding 1793 (2021-006)

Material Weakness 2021

Bristol Bay Borough, Alaska

AK

Period of Performance Subrecipient Monitoring Allowable Costs / Cost Principles § 200.512

Finding 2021-006 Reporting - Timely Submission of Financial Reports – Material Weakness in Internal Control over Compliance and Noncompliance Name of Contact Person: James Wilson, Borough Manager Corrective Action Plan: The Borough is currently in process of catching up on audits with the goal of co...

Finding 2021-006 Reporting - Timely Submission of Financial Reports – Material Weakness in Internal Control over Compliance and Noncompliance Name of Contact Person: James Wilson, Borough Manager Corrective Action Plan: The Borough is currently in process of catching up on audits with the goal of completing the FY 2023 audit timely. Completion Date: March 2024

View Audit 3119

Finding 1792 (2021-005)

Material Weakness 2021

Bristol Bay Borough, Alaska

AK

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.516

Finding 2021-005 Activities Allowed and Unallowed, Allowable Costs, Period of Performance – Material Weakness in Internal Control over Compliance and Noncompliance Name of Contact Person: James Wilson, Borough Manager Corrective Action Plan: The Borough is currently undergoing an upgrade in record r...

Finding 2021-005 Activities Allowed and Unallowed, Allowable Costs, Period of Performance – Material Weakness in Internal Control over Compliance and Noncompliance Name of Contact Person: James Wilson, Borough Manager Corrective Action Plan: The Borough is currently undergoing an upgrade in record retention policies and procedures. Completion Date: December 2023

View Audit 3119 Questioned Costs: $1

Finding 1697 (2021-001)

Material Weakness 2021

Community Action of East Central Indiana, Inc.

IN

Reporting Material Weakness

Community Action of East Central Indiana, Inc. management will implement auditor's recommendations through revisions of policies and procedures with annual target of June 1 for availability of all relevant information for completion of annual audit.

View Audit 2962

Finding 1609 (2021-007)

Material Weakness 2021

Laramie Regional Airport

WY

Material Weakness Reporting Internal Control / Segregation of Duties

2021-007: Cash & Grant Reconciliation & Segregation of Duties - Material Weakness Views of Responsible Officials: Management agrees with this finding. Corrective Action Plan: The Board hired a contract accountant to perform reconciliations on all previously unreconciled accounts. The Accounting Mana...

2021-007: Cash & Grant Reconciliation & Segregation of Duties - Material Weakness Views of Responsible Officials: Management agrees with this finding. Corrective Action Plan: The Board hired a contract accountant to perform reconciliations on all previously unreconciled accounts. The Accounting Manager will reconcile bank accounts monthly, with all reconciliations being reviewed and approved by the Airport Director. Anticipated Completion: July 1, 2022 Responsible Party: Tamie Wick, Accounting Manager. Amy Terrell, Airport Director

View Audit 2850

Finding 1608 (2021-006)

Material Weakness 2021

Laramie Regional Airport

WY

Material Weakness § 200.501 § 200.512

2021-006: Audit Completion and Submission to the State and Federal Government - Material Weakness and Non-Compliance Views of Responsible Officials: Management agrees with this finding as the Data Collection Form was not submitted to the Federal Audit Clearinghous within nine months after fiscal yea...

2021-006: Audit Completion and Submission to the State and Federal Government - Material Weakness and Non-Compliance Views of Responsible Officials: Management agrees with this finding as the Data Collection Form was not submitted to the Federal Audit Clearinghous within nine months after fiscal year-end. However, the Board does not agree that the late filing of the Data Collection Form rationalizes a qualified opinion over Reporting for the Airport Improvement Program. Corrective Action Plan: The Board will fire a contract accountant to assist the Accounting Manager in the timely finanical close to report and audit preparation to ensure timely completion of their finanicial and compliance audits. Anticipated Completion: December 31, 2023 Responsible Party: Tamie Wick, Accounting Manager. Amy Terrell, Airport Director.

View Audit 2850

Corrective Action Plans

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