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Finding 2025-048 Refugee and Entrant Assistance State/Replacement Designee Administered Programs, ALN 93.566 - Assistance to Ineligible Refugees Management Views LEO and MDHHS agree with the finding. Planned Corrective Action MDHHS acknowledges that documentation supporting compliance with refugee c...
Finding 2025-048 Refugee and Entrant Assistance State/Replacement Designee Administered Programs, ALN 93.566 - Assistance to Ineligible Refugees Management Views LEO and MDHHS agree with the finding. Planned Corrective Action MDHHS acknowledges that documentation supporting compliance with refugee cash assistance work registry requirements must be consistently maintained in the electronic case record. The issue identified pertains to documentation of ongoing work registration requirements within the case record to maintain eligibility, noting that the clients were eligible at the time of application approval. Beginning January 2026, MDHHS implemented a monthly manual review of active cases to ensure required documentation is present. MDHHS is also pursuing a Bridges system enhancement to automate generation and storage of the DHS-4785R (Refugee Employment Program Appointment Notice) in the electronic case file. This enhancement will be submitted through the Departmental Work Intake Process for prioritization and implementation by the Bridges technical team. Anticipated Completion Date MDHHS has not yet determined an anticipated completion date because the date is dependent on the priority assigned to the system enhancement as determined by the Departmental Work Intake Process. Responsible Individual(s) Benjamin Cabanaw, LEO Nicole Adams, LEO Bethany Cabanaw, MDHHS Kent Schulze, MDHHS Mariah Schaefer, MDHHS
Finding 2025-002 – Public and Indian Housing Participant Files – Eligibility – Internal Control over Participant Files – Noncompliance and Material Weakness – Public and Indian Housing Program – ALN 14.850 1. Standardized Eligibility Checklist A comprehensive eligibility checklist will be developed ...
Finding 2025-002 – Public and Indian Housing Participant Files – Eligibility – Internal Control over Participant Files – Noncompliance and Material Weakness – Public and Indian Housing Program – ALN 14.850 1. Standardized Eligibility Checklist A comprehensive eligibility checklist will be developed and required for all participant files. This checklist will ensure all required documents (income verification, identification, citizenship status, etc.) are obtained, reviewed, and properly filed before approval. Please see the above attachment regarding the checklist. 2. File Review & Approval Process All resident files will undergo a two-tier review process: • Initial review by the assigned staff member • Secondary review and approval by a supervisor prior to final eligibility determination No file will Be approved without documented supervisory sign-off. 3. Staff Training All staff responsible for eligibility determinations will receive mandatory training on: • Program eligibility requirements • Proper documentation standards • File organization and recordkeeping procedures Refresher training will be conducted annually or as regulations change. 4. Internal Quality Control Audits Monthly random file audits will be conducted to ensure compliance with eligibility requirements and documentation standards. Findings will be documented, and corrective feedback will be provided to staff by supervisor. 5. Written Policies & Procedures Update The agency has updated its written policies and procedures manual to include: • Step-by-step eligibility determination processes • Documentation requirements • File retention and organization standards • Quality control measures All staff will be required to acknowledge and follow updated procedures. 6. File Organization Standardization All resident files (physical and/or electronic) will follow a uniform structure to ensure consistency, accessibility, and completeness. 7. Tracking & Monitoring System A tracking system (manual log or software-based) will be implemented to monitor: • Missing documents • Pending verifications • File status (intake, review, approved) Person Responsible- Shanetta Moye, Deputy Director/COO Anticipated Completion Date - September 30, 2026
Finding 2025-004: MATERIAL WEAKNESS—Uniform Guidance Written Internal Control Procedures Type of Finding: Control U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20253442-00, E20252994-00, E20254307-00...
Finding 2025-004: MATERIAL WEAKNESS—Uniform Guidance Written Internal Control Procedures Type of Finding: Control U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20253442-00, E20252994-00, E20254307-00, and E20252103-00 Award Year End: September 30, 2025 Recommendation: The Organization should establish and maintain written internal control procedures that cover the required five components of internal control for each area of compliance for each of its federal programs. The Organization should educate all employees working with federal programs of the Organization’s procedures and monitor compliance with them. Action Taken: The Organization will establish the necessary policies and procedures for managing its federal awards in compliance with federal requirements. Responsible Person and Anticipated Completion Date: The Executive Director will oversee the implementation of this plan by June 30, 2026. If the U.S. Department of Justice has questions regarding this plan, please call Megan Hennessey at (616) 494-1724.
Recommendation: We recommend the College changes its process and controls to ensure exit counseling emails are sent to graduate/withdrawn students throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding...
Recommendation: We recommend the College changes its process and controls to ensure exit counseling emails are sent to graduate/withdrawn students throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Since August 2025, the College has taken steps in conjunction with its SIS Managed Services team (Anthology) to establish an automated process to notify graduate/withdrawn students to complete the Exit Counseling requirement. Since then the Director of Financial Aid has been spot-checking the notifications to ensure that the exit counseling notification is being triggered for withdrawn students. Going forward, the Financial Aid Office will use the Task Function in Anthology to confirm that the notification has been sent and close the task which will be timestamped with the name of the reviewer. Name(s) of the contact person(s) responsible for corrective action: Sarajane Viemeister and Denise Reid-Strachan. Planned completion date for corrective action plan: June 30, 2027.
Recommendation: We recommend the College review internal control reports and implement review controls for work performed by third-party servicers. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Currently, CGCC re...
Recommendation: We recommend the College review internal control reports and implement review controls for work performed by third-party servicers. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Currently, CGCC reviews several weekly reports from its third-party servicer, Global Financial Aid Services which indicates the actions which could not be completed by Global due to missing information, etc. These reports are discussed during the weekly call between Global and CGCC at which time steps are taken to resolve outstanding issues. CGCC also has access to other Financial Aid (FA) Reports in the Global Administration portal including verification, resolution of C-Flags and Unusual/Special Circumstances reviews which are conducted by Global. Going forward, the Financial Aid Office will review these reports monthly to ensure that the students are awarded and their funds disbursed in a timely fashion. As an internal control, documentation of the review of the FA reports will be retained, signed and dated by the Coordinator of Financial Aid and co-signed by the Director of Financial Aid. To further ensure integrity in the administration and awarding of Title IV funds, CGCC will annually request an SSAE 18 Report from Global in October of each year and subsequently, where applicable, a Bridge Letter to cover the intervening period between reports. Name(s) of the contact person(s) responsible for corrective action: Sarajane Viemeister and Denise Reid-Strachan. Planned completion date for corrective action plan: June 30, 2027.
Recommendation: We recommend the college review current processes and procedures for NSLDS enrollment reporting and retain evidence of an internal control that ensures timely and accurate reporting being performed. Explanation of disagreement with audit finding: There is no disagreement with the aud...
Recommendation: We recommend the college review current processes and procedures for NSLDS enrollment reporting and retain evidence of an internal control that ensures timely and accurate reporting being performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During the past year, the College (CGCC) has worked vigorously to bring NSLDS enrollment reporting up-to-date. The College currently reports enrollment data to NSLDS through the National Student Clearinghouse. The Registrar annually establishes the Clearinghouse reporting schedule based on CGCC’s quarter system, including term start, midterm, and end dates. The schedule is posted in the Clearinghouse system, and Clearinghouse sends email reminders before scheduled reporting dates. The Registrar completes the scheduled reporting process, reviews posting results and error reports when received, and resolves any identified errors promptly to allow the enrollment file to be processed and reported. Going forward, the internal control will be to add secondary review by providing the retained report to the Vice President of Student Services. The report will include the date reviewed/submitted and the Registrar’s initials, and the Vice President will also initial the report as evidence of review. This provides documentation of completion and accountability to help ensure enrollment reporting is completed in a timely fashion. Name(s) of the contact person(s) responsible for corrective action: Catherine Graham. Planned completion date for corrective action plan: June 30, 2027.
Recommendation: We recommend the college review the requirements and implement an internal process and control to specifically monitor the outstanding Title IV funded checks. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to ...
Recommendation: We recommend the college review the requirements and implement an internal process and control to specifically monitor the outstanding Title IV funded checks. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: On a monthly basis, as part of the bank reconciliation process, the Business Office generates a report of outstanding student refund checks and reviews it for uncashed items. Uncashed Title IV checks are recorded on a tracking log noting check number, issue date, and amount. When a check remains uncashed for 120 days, the Business Office contacts the student to confirm receipt or determine whether a reissue is needed, and the outreach is documented on the log. The monthly review and log are signed and dated by the preparer; co-signed by the Vice President of Administrative Services, and documentation is retained including months in which no exceptions are noted. At the conclusion of the monthly review process, an email with subject line: Uncashed Refund Checks is forwarded to the Financial Aid Office which includes a spreadsheet listing the students with uncashed refund checks or a note that there were no records for that particular month. Any Title IV check that remains uncashed is canceled by the Business Office. Within 5 - 7 business days of receiving the notification from the Business Office, the Financial Aid Office will notify the third-party servicer, Global Financial Aid Services (herein after referred to as Global) through their established reporting mechanism (GARP) to ensure the funds are returned to the Department of Education no later than 240 days after the date of issuance, as required by 34 CFR 668.164(h). Name(s) of the contact person(s) responsible for corrective action: Sam Draper and Denise Reid-Strachan. Planned completion date for corrective action plan: June 30, 2027.
Management has implemented changes to the preparation and review process for grant reporting. Management will continue to evaluate its controls regarding current federal awards and requirements to ensure that accurate information is captured, reported, and maintained. Anticipated completion date: Al...
Management has implemented changes to the preparation and review process for grant reporting. Management will continue to evaluate its controls regarding current federal awards and requirements to ensure that accurate information is captured, reported, and maintained. Anticipated completion date: Already implemented and all final grant expenditures included in final annual report for reporting period ending March 31, 2026.
The Director of Grants will continue to prepare the reports and then the Superintendent and Corporation Treasurer will review and sign off on the reports to ensure they agree to the underlying details. The Director of Grants will make sure this is done in a timely manner to comply with the reporting...
The Director of Grants will continue to prepare the reports and then the Superintendent and Corporation Treasurer will review and sign off on the reports to ensure they agree to the underlying details. The Director of Grants will make sure this is done in a timely manner to comply with the reporting deadlines for each fiscal year.
2025-001 Special Education Cluster – 84.027, 84.173 Recommendation: We recommend procedures be implemented to ensure that time and effort certifications are completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in ...
2025-001 Special Education Cluster – 84.027, 84.173 Recommendation: We recommend procedures be implemented to ensure that time and effort certifications are completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Following the identification of this omission at the end fiscal 2025, the district immediately re-established the time and effort documentation procedures and monitoring processes. Note that all staff charged to the grant in FY25 are employees who are wholly assigned to provide direct services to special education students. Time and effort documentation has been fully restored as of July 1, 2025 and is currently being maintained and monitored. Name(s) of the contact person(s) responsible for corrective action: Julie Kirrane, Bedford Public Schools Dir. of Finance. Planned completion date for corrective action plan: Corrective action has been completed.
Finding 2025-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the inter...
Finding 2025-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the internal control deficiencies noted. The Board had reviewed the issue and determined that there are no additional procedures which can be reasonably done to eliminate the deficiencies and accepts them.
Classification Material Weakness Responsible Official Chief Financial Officer and Chief Health Operations Officer Anticipated Completion Date March 31, 2027 Management Response Management concurs with the finding. OIC will strengthen revenue cycle controls to improve patient service revenue recognit...
Classification Material Weakness Responsible Official Chief Financial Officer and Chief Health Operations Officer Anticipated Completion Date March 31, 2027 Management Response Management concurs with the finding. OIC will strengthen revenue cycle controls to improve patient service revenue recognition, accounts receivable valuation, write-off governance, and billing system reconciliations. Corrective Action Plan 1. Transition from a flat encounter-based revenue estimate to a net realizable value methodology that incorporates contractual allowances, sliding fee discounts, implicit price concessions, and allowance for doubtful accounts. 2. Perform monthly documented reconciliations between EPIC, eClinicalWorks, Sage MIP, patient receivables, gross charges, adjustments, collections, write-offs, and general ledger balances. 3. Require documented management review and approval of accounts receivable aging, collectability analyses, write-offs impacting the general ledger, and revenue cycle dashboard reporting.
Classification Significant Deficiency Responsible Official Chief Financial Officer Anticipated Completion Date June 30, 2027 Management Response Management concurs with the finding. OIC experienced turnover in key finance positions, delayed year-end close activities, and documentation challenges dur...
Classification Significant Deficiency Responsible Official Chief Financial Officer Anticipated Completion Date June 30, 2027 Management Response Management concurs with the finding. OIC experienced turnover in key finance positions, delayed year-end close activities, and documentation challenges during the auditor transition; management will strengthen close, documentation, and audit readiness controls. Corrective Action Plan 1. Implement a documented monthly and year-end close process with defined deadlines, assigned responsibilities, balance sheet reconciliations, and documented supervisory review. 2. Maintain audit-ready support for material balances, including fixed assets, leases, beginning balances, federal awards, and other significant accounts in a centralized electronic repository. 3. Develop personnel and auditor transition procedures, including desk procedures, PBC checklists, training, and quarterly status reporting to the Finance Committee and Audit Committee.
Assistance Listing No. 21.027 Recommendation: CLA recommends that the Organization implement procedures for verifying that performance reports are reviewed and all reports are submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ta...
Assistance Listing No. 21.027 Recommendation: CLA recommends that the Organization implement procedures for verifying that performance reports are reviewed and all reports are submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has implemented procedures subsequent to year-end to ensure that performance reports are reviewed prior to submission and that all reports are submitted timely going forward. Name(s) of the contact person(s) responsible for corrective action: Trent Henning, Executive Director, and Luke Smetters, Director of Operations Planned completion date for corrective action plan: December 31, 2026
Condition Identified: During the audit review of 22 tenant files, 8 files contained errors resulting in miscalculated tenant rent. The audit further identified that the Commission did not have an adequate secondary review process for annual rent certifications, resulting in errors in tenant rent cal...
Condition Identified: During the audit review of 22 tenant files, 8 files contained errors resulting in miscalculated tenant rent. The audit further identified that the Commission did not have an adequate secondary review process for annual rent certifications, resulting in errors in tenant rent calculations and missing documentation. Corrective Action Plan The Albion Housing Commission acknowledges the findings and is committed to strengthening internal controls and improving oversight procedures to ensure compliance with HUD regulations and accuracy in tenant rent determinations. The employee primarily responsible for maintaining and processing tenant files during the audit period is no longer employed by the Commission. Management has since evaluated its procedures and is implementing corrective measures to prevent future occurrences. Planned Corrective Actions 1. Implementation of Secondary Review Process Effective immediately, all annual and interim rent certifications will undergo a mandatory second-party review by management or a designated qualified staff member prior to final approval. 2. Third Party File Review 3. Staff Training and Management Improvement 4. Strengthening Internal Controls 5. Monitoring and Compliance
Findings #2025-001 and #2025-005 – Material Weakness. Applicable federal programs: U. S. Department of Health and Human Services, 93.566, Refugee and Entrant Assistance State/Replacement Designee Administered Programs, Passed through Texas Office for Refugees: 10/01/24 – 09/30/25, FFY2025-27946V-ASA...
Findings #2025-001 and #2025-005 – Material Weakness. Applicable federal programs: U. S. Department of Health and Human Services, 93.566, Refugee and Entrant Assistance State/Replacement Designee Administered Programs, Passed through Texas Office for Refugees: 10/01/24 – 09/30/25, FFY2025-27946V-ASA RSS, 10/01/24 – 09/30/25, FFY2025-27946V-AUSAA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-CMA, 10/01/24 – 09/30/25, FFY2025-27946V-RSS, Passed through United States Conference of Catholic Bishops: 10/01/24 – 09/30/25, 25RSI13A, Passed through U. S. Committee for Refugees: 10/01/24 – 09/30/25, RHP-2025-YMCA-Houston TX-03, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, 2502VARVMG, 10/01/23 – 09/30/24, 2402VARVMG, 93.676, Unaccompanied Alien Children Program, Passed through U. S. Committee for Refugees and Immigrants: 01/01/25 – 12/31/25, 90ZU0630-02. Condition and context: During the planning phase of the audit, management disclosed that amounts reported as employee withholdings on Form 941 had been intentionally manipulated by the former payroll director resulting over reporting withholdings to the Internal Revenue Service. Management did not have a formal reconciliation process in place to compare Form 941 to the payroll register and general ledger, nor was there a periodic reconciliation of the payroll register to the general ledger. The absence of these independent reconciliation controls allowed the misstatement to occur and not be detected in a timely manner. In our testing of 110 payroll transactions, we identified the following exceptions: Refugee and Entrant Assistance State/Replacement Designee Administered Programs (ALN 93.566) – 1 out of 40 payroll transactions tested utilized the incorrect pay rate. Unaccompanied Alien Children Program (ALN 93.676) – 1 out of 40 payroll transactions tested utilized the incorrect pay rate. Refugee and Entrant Assistance State/Replacement Designee Administered Programs (ALN 93.566) – 1 out of 40 payroll transactions tested was incorrectly charged to the program. Additionally, in testing the reconciliation of payroll expense recorded in the payroll register to the amount recorded in the general ledger system, an error of $349,000 was identified. The error was related to credit card charges erroneously being recorded to payroll expense. Recommendation: Policies and procedures should be designed and implemented to prepare a formal reconciliation of Form 941 to the payroll register and the general ledger and a reconciliation between the payroll register and the general ledger. Additionally, procedures should be strengthened over the review of pay rates utilized in the payroll system and the allocation of payroll to cost centers and government programs. Planned corrective action: Management acknowledges the deficiency identified in the execution and precision of payroll reconciliation processes. During the audit planning phase, management disclosed that a former payroll director intentionally manipulated employee withholding amounts reported on Form 941 in prior periods. While reconciliation procedures between the payroll register, general ledger, and Form 941 filings were in place, they were not performed with sufficient precision and consistency to detect the misstatement in a timely manner. Additionally, audit testing identified isolated instances of incorrect payrates and program allocations, as well as a misclassification of approximately $349,000 related to credit card return charges recorded to accrued payroll; management has confirmed this item represents a classification error and not an issue impacting payroll processing or employee compensation. In response, management has refined reconciliation procedures to require more detailed comparison across systems, established clearer expectations for investigation and resolution of variances, and enhanced documentation standards to evidence the level of review performed. Management has also strengthened oversight of payroll activity, including review of payrates and allocation of payroll costs to programs, and will continue to monitor these controls to ensure they are operating with an appropriate level of precision and consistency. In May 2026, an interim leadership structure was established in response to the departure of the Chief Financial Officer. During this interim period management is assessing departmental functions and organizational structure to better align responsibilities and further strengthen internal controls in the areas noted above. Responsible officer: Lauren Rome, VP of Financial Operations/Interim CFO. Estimated completion date: June 15, 2026.
Finding #2025-008 – Eligibility – Material Weakness and Material Noncompliance. Applicable federal programs: U. S. Department of Health and Human Services, 93.566, Refugee and Entrant Assistance State/Replacement Designee Administered Programs, Passed through Texas Office for Refugees: 10/01/24 – 09...
Finding #2025-008 – Eligibility – Material Weakness and Material Noncompliance. Applicable federal programs: U. S. Department of Health and Human Services, 93.566, Refugee and Entrant Assistance State/Replacement Designee Administered Programs, Passed through Texas Office for Refugees: 10/01/24 – 09/30/25, FFY2025-27946V-ASA RSS, 10/01/24 – 09/30/25, FFY2025-27946V-AUSAA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-CMA, 10/01/24 – 09/30/25, FFY2025-27946V-RSS, Passed through United States Conference of Catholic Bishops: 10/01/24 – 09/30/25, 25RSI13A, Passed through U. S. Committee for Refugees: 10/01/24 – 09/30/25, RHP-2025-YMCA-Houston TX-03, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, 2502VARVMG, 10/01/23 – 09/30/24, 2402VARVMG. Condition and context: The following exceptions were noted in the testing of eligibility and maintenance of documentation: Refugee and Entrant Assistance State/Replacement Designee Administered Programs – 25 out of 40 files tested for eligibility and maintenance of documentation were incomplete and lacked information to support the eligibility of the participants, and 5 out of 40 files could not be located. Refugee and Entrant Assistance Voluntary Agency Programs – 11 out of 40 files tested for eligibility and maintenance of documentation were incomplete and lacked information to support the eligibility of the participants. Planned corrective action: Management acknowledges the deficiencies identified related to documentation and retention of eligibility determinations and notes that the programs associated with this finding are no longer active within the organization. The organization maintained procedures for determining client eligibility prior to the provision of services; however, in certain instances, supporting documentation was either incomplete or not available for review at the time of audit testing. Management conducted an extensive search for the requested files and determined that the missing or incomplete documentation was primarily attributable to operational disruption during a period of organizational transition, including staffing changes and the transfer or wind-down of the specific programs noted. While documentation was not consistently retained or retrievable in these instances, management does not believe this indicates that eligibility determinations were not performed. In response, management has reinforced documentation and retention procedures across current programs, including clearer expectations for file completeness and centralized retention practices to ensure documentation remains accessible regardless of staffing or program transitions. Management will continue to monitor compliance with these procedures to strengthen consistency in documentation and retention of eligibility determinations. Responsible officer: Lauren Rome, VP of Financial Operations/Interim CFO. Estimated completion date: May 15, 2026
Training for all Medicaid staff on correct determination of income, resources, ownership, household composition, proper verification requests (clarity and completeness), and timely processing of recertifications. Ongoing Quality Assurance Second-party reviews will continue to ensure compliance with ...
Training for all Medicaid staff on correct determination of income, resources, ownership, household composition, proper verification requests (clarity and completeness), and timely processing of recertifications. Ongoing Quality Assurance Second-party reviews will continue to ensure compliance with Medicaid policy and to catch errors in real time. Starting in 2026, the agency will conduct mandatory quarterly training sessions focused on accuracy, policy updates, and lessons learned from reviews and audits.
Adeline Montessori School will establish a policy for not entering into a contract with a party that is suspended or debarred and follow this policy for future purchases.
Adeline Montessori School will establish a policy for not entering into a contract with a party that is suspended or debarred and follow this policy for future purchases.
Condition: During audit fieldwork, we noted the District’s management has not received a bank reconciliation from the Calumet Township Treasurer for pooled cash and investments. This represents a material weakness in the internal control over financial reporting. Plan: The Superintendent, along with...
Condition: During audit fieldwork, we noted the District’s management has not received a bank reconciliation from the Calumet Township Treasurer for pooled cash and investments. This represents a material weakness in the internal control over financial reporting. Plan: The Superintendent, along with staff, will work with the Calumet Township Treasurer to ensure that monthly bank reconciliations and support documents are performed and received prior to or during audit fieldwork. Anticipated Date of Completion: June 30, 2026 Name of Contact Person: Sheryl Colemen – Chief School Board Official Management Response: The CSBO and Superintendent will work with the Calumet Township Treasurer to establish a process to receive monthly bank reconciliation for the pooled cash and investments.
Finding 2025-003 Noncompliance with Reporting Requirements Name of Contact Person: Kyonia Hudson, Finance Director Corrective Action: Responsibility for financial reporting and drawdown requests has been transitioned to the Grants Accountant and aligned with the reporting and reconciliation procedur...
Finding 2025-003 Noncompliance with Reporting Requirements Name of Contact Person: Kyonia Hudson, Finance Director Corrective Action: Responsibility for financial reporting and drawdown requests has been transitioned to the Grants Accountant and aligned with the reporting and reconciliation procedures used for MIC’s federal awards. Finance will continue monitoring grant reporting to ensure financial reports are reviewed, reconcile to the general ledger, and submitted timely to the granting agency. Proposed Completion Date: Implemented in FY2026, ongoing monitoring in place.
Finding 2025-009 – HQS Re-Inspections Management agrees with the finding regarding quality control HQS re-inspections. The Housing Authority is implementing procedures requiring periodic quality control re-inspections of units inspected under the Housing Choice Voucher Program. These re-inspections ...
Finding 2025-009 – HQS Re-Inspections Management agrees with the finding regarding quality control HQS re-inspections. The Housing Authority is implementing procedures requiring periodic quality control re-inspections of units inspected under the Housing Choice Voucher Program. These re-inspections will be documented and reviewed to ensure inspection consistency, compliance with HUD standards, and accuracy of inspection determinations. Management will maintain written records of all quality control reviews and establish schedules to ensure compliance with applicable HUD regulations. Responsible Party: Executive Director and Maintenance Supervisor Expected Completion Date: July 31, 2026
Finding 2025-006 – Financial Condition Management agrees with the finding regarding the Agency’s financial condition. The Housing Authority continues to evaluate operational expenses, vacancy loss, maintenance costs, and capital planning needs to improve overall financial stability. Management has i...
Finding 2025-006 – Financial Condition Management agrees with the finding regarding the Agency’s financial condition. The Housing Authority continues to evaluate operational expenses, vacancy loss, maintenance costs, and capital planning needs to improve overall financial stability. Management has implemented budget monitoring procedures and continues to seek operational efficiencies while maintaining safe and sanitary housing conditions for residents. The Board of Commissioners reviews financial statements monthly and management will continue monitoring reserves, occupancy levels, and available HUD funding opportunities. Responsible Party: Executive Director and Board of Commissioners Expected Completion Date: Ongoing
Finding 2025-005 – REAC Submission (Federal Program) Management agrees with the finding. The Housing Authority has implemented additional monitoring procedures to ensure required submissions under HUD and federal reporting requirements are completed timely. Internal calendars and reporting deadlines...
Finding 2025-005 – REAC Submission (Federal Program) Management agrees with the finding. The Housing Authority has implemented additional monitoring procedures to ensure required submissions under HUD and federal reporting requirements are completed timely. Internal calendars and reporting deadlines have been established, and management will coordinate regularly with outside accounting professionals and auditors throughout the reporting cycle. The Agency will also maintain written procedures to ensure continuity during staff turnover. Responsible Party: Executive Director Expected Completion Date: Implemented during Fiscal Year 2026
Finding 2025-004- Reporting-Material Weakness in Internal Controls over Compliance and Non-Compliance Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Year(s): 2025 Federal Agency: Department of Treasury Pass-Through Agencies: State of Oregon and M...
Finding 2025-004- Reporting-Material Weakness in Internal Controls over Compliance and Non-Compliance Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Year(s): 2025 Federal Agency: Department of Treasury Pass-Through Agencies: State of Oregon and Multnomah County Responsible Party: Jeanne Stromberg, Major- Divisional Finance Secretary-Cascade Division 916-501-6374 RESPONSE: Management will design and implement a review process over the submission of the quarterly and annual reports to ensure review, approval and timely submission. Documentation for the evidence of the preparation and timely submission will be maintained by the approver. Effective Date: November 2026
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