Corrective Action Plans

Finding 1685 (2022-002)

Significant Deficiency 2022

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Auburn School District No. 408 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Reg...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Auburn School District No. 408 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-002 Finding caption: The District’s internal controls were inadequate for ensuring compliance with requirements for time-and-effort documentation. Name, address, and telephone of District contact person: Troy Dammel 915 4th Street N.E. Auburn, WA 98002 (253) 931-4900 Corrective action the auditee plans to take in response to the finding: Title I Professional Technicians will review grant reports monthly and meet with the Business Office Grant Technician. The Title I Professional Technicians will communicate any concerns and adjustments needed with the Title I Director. Any related changes would then be communicated with Payroll technicians and Business Office Grant Technicians via email. The Title I Director will ensure a final review of payroll charges to the grant is completed to confirm compliance with time and effort reporting. Any pending charges needing adjustment will then be communicated to Payroll Technicians. The Title I Professional Technicians will reconcile time and effort reports to QMLATIV reports. The Business Office Grant Technician will audit time and effort submitted by the Title I department. The Title I Director will ensure a final review of payroll charges to the grant is completed to confirm compliance with time and effort reporting. Anticipated date to complete the corrective action: September 1, 2023

View Audit 2958 Questioned Costs: $1

Finding 1684 (2022-003)

Material Weakness 2022

Auburn School District No. 408

WA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Auburn School District No. 408 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Reg...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Auburn School District No. 408 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-003 Finding caption: The District did not have adequate internal controls for ensuring compliance with allowable activities and costs, and restricted purpose requirements. Troy Dammel 915 4th Street N.E. Auburn, WA 98002 (253) 931-4900 Corrective action the auditee plans to take in response to the finding: District shall continue training staff responsible for technology inventory, using Destiny Resource Manager, regarding the importance of accuracy during the check in and check out process. District shall continue the requirement to complete a building wide technology inventory using Destiny Resource Manager.

View Audit 2958 Questioned Costs: $1

Finding 1683 (2022-002)

Significant Deficiency 2022

The Warrior Alliance, Inc.

GA

Questioned Costs Allowable Costs / Cost Principles Cash Management

Finding 2022-002 ...

Finding 2022-002 Recommendation: The Organization’s management should ensure all expenses submitted are reimbursable. Corrective Action: The Organization will ensure someone familiar with allowable costs are preparing the payment reimbursement requests. Person Responsible for Corrective Action: President/CEO Anticipated Completion Date for Corrective Action: The corrective action will be immediately implemented in response to the auditor’s recommendation. If there are questions regarding this corrective action plan, please call Scott Johnson, President/CEO, at (404) 210-1776.

View Audit 2952 Questioned Costs: $1

Finding 1556 (2022-006)

Material Weakness 2022

Sangamon County, Illinois

IL

Questioned Costs Cash Management § 200.303

Action taken in response to finding: County department personnel changes have been implemented which address this deficiency. New department personnel have been properly trained by County Auditor staff as well as State grantor personnel to ensure correct grant reporting. Department supervising staff...

Action taken in response to finding: County department personnel changes have been implemented which address this deficiency. New department personnel have been properly trained by County Auditor staff as well as State grantor personnel to ensure correct grant reporting. Department supervising staff will monitor draw request documentation. Name(s) of the contact person(s) responsible for corrective action: Dave MacDonna, Community Resources Director. Eric Black, Chief Deputy Auditor. Planned completion date for corrective action plan: October 2, 2023

View Audit 2802 Questioned Costs: $1

Finding 1555 (2022-005)

Material Weakness 2022

Sangamon County, Illinois

IL

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

Action taken in response to finding: County department personnel changes have been implemented which address this deficiency. New department personnel have been properly trained by County Auditor staff as well as State grantor personnel to ensure correct grant reporting. Department supervising staff...

Action taken in response to finding: County department personnel changes have been implemented which address this deficiency. New department personnel have been properly trained by County Auditor staff as well as State grantor personnel to ensure correct grant reporting. Department supervising staff will monitor grant reporting documentation. All manual adjusting entries will be requested through the County Auditor’s office to ensure proper supporting documentation is provided. Name(s) of the contact person(s) responsible for corrective action: Dave MacDonna, Community Resources Director. Eric Black, Chief Deputy Auditor. Planned completion date for corrective action plan: October 2, 2023

View Audit 2802 Questioned Costs: $1

Finding 1507 (2022-001)

Material Weakness 2022

Pennsylvania Community Real Estate Corporation

PA

Questioned Costs Allowable Costs / Cost Principles

RE: Pennsylvania Community Real Estate Corporation Corrective Action Plan Dear Sir or Madam: Pennsylvania Community Real Estate Corporation (PCRC) has taken action to address the issues identified by Snyder, Daitz and Company, 1617 John F Kennedy Blvd, Suite 720, Philadelphia, PA 19103. The informa...

RE: Pennsylvania Community Real Estate Corporation Corrective Action Plan Dear Sir or Madam: Pennsylvania Community Real Estate Corporation (PCRC) has taken action to address the issues identified by Snyder, Daitz and Company, 1617 John F Kennedy Blvd, Suite 720, Philadelphia, PA 19103. The information below outlines the actions that will be taken by PCRC staff. The findings shown below, were derived from the August 11, 2022 schedule of findings and questioned cost found by the auditor. The findings are numbered consistent with the numbers assigned in the schedule of findings. #2022-001 Payroll cost allocation calculations. Condition: During the fiscal year ended June 30, 2021, several employees whose salaries were charged to multiple contracts were charged in total in excess of their total salary amount. This was primarily due to the adding of a portion of employees salaries to new contracts while not removing a corresponding amount from other contracts. Cause: The organization had significant turnover within its fiscal staff, with several Controllers and bookkeepers, including numerous temporary staff during 2020 and 2021. The numerous persons involved, often for a short period of time, led to staff members being uncertain as to all of the steps necessary in the allocation process. In addition, a separate allocation calculation is done for each contract which also contributed to the condition, allowing the calculation for one contract to be completed without making the necessary adjustments to other contracts. Recommendation: As part of its fiscal policies, the organization should consider listing the prioritized duties of each member of the fiscal staff, including the calculations of allocating costs. The allocation calculation should be done in one step covering the allocation to all contracts. This will enable fiscal staff to see and be sure that all expenses are fully charged to contracts allowable, and to be certain that expenses are not overbilled to contracts. Action Taken: A detailed spreadsheet has been created to list monthly salary cost billed for each employee. This will prevent duplicate billing. FY22 update. This has been completed effective July 2022.

View Audit 2771 Questioned Costs: $1

Finding 1497 (2022-006)

None 2022

County of Lee, Virginia

VA

Questioned Costs Subrecipient Monitoring Cash Management

Management is evaluating and will implement a process and agreements to comply with subrecipient monitoring requirements going forward

View Audit 2759 Questioned Costs: $1

Finding 1486 (2022-005)

Material Weakness 2022

Coshocton County

OH

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403

The AOS team has already contacted CCJFS. They are aware of the issue and will take the necessary steps to avoid making this mistake in the future. The Auditor’s office will closely monitor the reporting and coding of expenditures against grant resources.

View Audit 2756 Questioned Costs: $1

Finding 1347 (2022-004)

Material Weakness 2022

Regional School Unit 9 Dba Mt Blue Regional School District

ME

Questioned Costs Special Tests & Provisions Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN (Concerning Finding 2022-004) Corrective Action: The Regional School Unit No. 9 will take the following actions to address finding 2022-004: As of 9/1/2023 all prime construction contracts in excess of $2,000 awarded by the school district will include a provision for compli...

CORRECTIVE ACTION PLAN (Concerning Finding 2022-004) Corrective Action: The Regional School Unit No. 9 will take the following actions to address finding 2022-004: As of 9/1/2023 all prime construction contracts in excess of $2,000 awarded by the school district will include a provision for compliance with the Davis-Bacon Act. The school district will also provide a copy of the current prevailing wage determination issued by the Department of Labor in each solicitation. The contracts will also include a provision for compliance with the Copeland "Anti-Kickback" Act.

View Audit 2524 Questioned Costs: $1

Finding 1148 (2022-001)

Material Weakness 2022

Cumberland County Housing Authority

PA

Questioned Costs Eligibility HUD Housing Programs

The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings – Federal Award Program Audit Finding 2022-001 Federal Agency: U.S. Department of Housing and Urban Develop...

The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings – Federal Award Program Audit Finding 2022-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Public and Indian Housing Federal Catalog Numbers: 14.850 Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 199 units. Of a sample size of twelve (12) tenant files, the following was noted: • Declaration of Section 214 Statuses form was missing in 2 files Our sample size is statistically valid. Known Questioned Costs: $8,912 Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Public and Indian Housing Program is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The affected files relate to clients that have been on the program for decades and as files get large, archiving takes place. To correct this finding, a directive will be issued to staff that will ensure that when files are archived the original application must be placed in the current working file going forward. Yolanda Hart, Public Housing Property Manager, will be responsible to implement this corrective action by June 30, 2023. If the U.S. Department of Housing and Urban Development has any questions regarding this plan, please call Mary Kuna, Executive Director, at 717-249-0789 ext. 118.

View Audit 2198 Questioned Costs: $1

Finding 995 (2022-003)

Material Weakness 2022

Newfound Area School District

NH

Questioned Costs Matching / Level of Effort / Earmarking

A federal packet has been established with all requirements, including Wage Rate Requirements, to be signed by all contractors. In addition, a binder for certified payrolls will be onsite or wage information is required to be emailed to BA before any invoices are paid.

View Audit 1892 Questioned Costs: $1

Finding 994 (2022-002)

Material Weakness 2022

Newfound Area School District

NH

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303 § 200.430

BA has worked with Accountant to ensure all employees complete Time and Effort sheets. These requirements have been reviewed with Building Administrators and all federally paid employees will sign the certifications. BA will review to ensure all employees have completed and will report any missing s...

BA has worked with Accountant to ensure all employees complete Time and Effort sheets. These requirements have been reviewed with Building Administrators and all federally paid employees will sign the certifications. BA will review to ensure all employees have completed and will report any missing signatures with employee’s supervisors.

View Audit 1892 Questioned Costs: $1

Finding 968 (2022-001)

Significant Deficiency 2022

Williamson County Crisis Center

TX

Questioned Costs

The housing subsidy application has a checklist in which TANF is to be verified. To ensure that this is being done accurately, a copy of the current TANF form will be kept separate from the client’s file and verified during the housing application approval process. This will be cross-checked by the ...

The housing subsidy application has a checklist in which TANF is to be verified. To ensure that this is being done accurately, a copy of the current TANF form will be kept separate from the client’s file and verified during the housing application approval process. This will be cross-checked by the manager approving the application and a final check when processed by the finance department. Direct service team members are responsible for completing TANF forms and entering the eligibility determination and date the form was completed into our database. The completed forms are submitted to the Program Data Director who ensures that the form is completed correctly, and that the data entered in the database matches the information on the form. Our database will be customized to have the ability to pull reports to check TANF eligibility status. The Program Data Director will pull this report monthly, verify that the TANF eligibility is current and that it matches the paper copy on file. There will be a box in our database for the Program Data Director to verify that the physical copy of the TANF form is in her possession. A notification will be installed to alert users when the TANF form will expire within the next 45 days. The Program Data Director will provide this information to the VP of Client Services in a monthly report and the VP will do a monthly random pull of physical copies of the TANF form.

View Audit 1808 Questioned Costs: $1

Finding 870 (2022-003)

None 2022

Zion Tabernacle Senior Living Center, INC

IN

Questioned Costs

New management has taken over and will make the delinquent deposit to the replacement reserve of $12,608 and establish transfers for the monthly deposit amount.

View Audit 1647 Questioned Costs: $1

Finding 869 (2022-002)

None 2022

Zion Tabernacle Senior Living Center, INC

IN

Questioned Costs Cash Management HUD Housing Programs

New management has taken over and will make the 2021 residual receipts deposit of $57,269.

View Audit 1647 Questioned Costs: $1

Finding 834 (2022-002)

Material Weakness 2022

Red Oak Community School District

IA

Questioned Costs Internal Control / Segregation of Duties Reporting

Our district continues to review internal controls and implement as many divisions in processes as possible with regards to our limited number of staff. As always, we continue to implement changes when possible and as needed.

View Audit 1583 Questioned Costs: $1

Finding 794 (2022-001)

None 2022

1010 Senior Housing CORP

CA

Questioned Costs Reporting

1. Current Findings on the Schedule of Findings and Questioned Costs and Recommendations A. Finding 2022-001 Replacement Reserve Account (1) Comments on the Finding and Each Recommendation. Management concurs with this finding and detected and corrected this finding upon reconciling the 2022 books a...

1. Current Findings on the Schedule of Findings and Questioned Costs and Recommendations A. Finding 2022-001 Replacement Reserve Account (1) Comments on the Finding and Each Recommendation. Management concurs with this finding and detected and corrected this finding upon reconciling the 2022 books at year-end. (2) Actions Taken on the Finding. Management fully funded the Replacement Reserve Account. 2. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings, Questioned Costs, and Recommendations. N/A

View Audit 1515 Questioned Costs: $1

Finding 710 (2022-004)

Material Weakness 2022

Opportunities for A Better Tomorrow, Inc.

NY

Questioned Costs Allowable Costs / Cost Principles

Plan: 1. Internal Control Review: OBT has been conducting a thorough review of internal controls related to compliance with allowable cost principles, including the documentation of expenditures and allocation methodologies used. OBT has contracted with a new financial firm familiar with government ...

Plan: 1. Internal Control Review: OBT has been conducting a thorough review of internal controls related to compliance with allowable cost principles, including the documentation of expenditures and allocation methodologies used. OBT has contracted with a new financial firm familiar with government awards and allowable expenses. Each expense must be reviewed by two members of the executive team and the accounting contractor, making sure allocations are appropriately recorded in the GL (General Ledgers). 2. Documentation Enhancement: OBT has been enhancing document retention procedures to ensure that all required documentation for federal program expenditures is adequately retained, including records of allocation methodologies. 3. Training and Awareness: OBT will work in collaboration with our new financial consultants to provide training to all relevant personnel, especially those involved in expenditure documentation and allocation to ensure they understand the requirements of federal awards and the importance of proper documentation. Training will begin with the onboarding of the new financial consultant (September 2023) and will occur as often as needed in the first six months and then bi-annually. 4. Documentation Verification: OBT is currently implementing procedures for ongoing verification and reconciliation of expenditures to ensure they are accurate, allowable, and properly allocated. A review by the finance consultants is currently underway and a report will be received by OBT with best practices. 5. Continuous Monitoring: OBT is continuously monitoring compliance with allowable cost principles, identifying any gaps, and taking corrective actions as needed. . Name of Contact Person: Carla Licavoli, Chief Operating & Compliance Officer Target Date: OBT will ensure that the recommended actions are fully implemented and operational by the year ending June 30, 2024, and that these procedures will continue to be monitored and improved to prevent future questioned costs. With the completion of the review by the finance consultants expected by October 2023, OBT will create a process and protocol manual by December 2023 and begin training relevant staff in January 2023.

View Audit 1360 Questioned Costs: $1

Finding 709 (2022-003)

Material Weakness 2022

Opportunities for A Better Tomorrow, Inc.

NY

Questioned Costs Allowable Costs / Cost Principles § 200.430

Plan: 1. Mandatory Time and Program Effort Records: OBT has implemented allocations by program in our payroll software. Hourly employees allocated to multiple programs will clock in and out for each program and all timecards are approved by management. Reports are reviewed every payroll for accuracy...

Plan: 1. Mandatory Time and Program Effort Records: OBT has implemented allocations by program in our payroll software. Hourly employees allocated to multiple programs will clock in and out for each program and all timecards are approved by management. Reports are reviewed every payroll for accuracy. 2. Training: OBT will provide training to all employees on the importance of accurate time and effort reporting for federal programs, ensuring that employees understand the requirements and their responsibilities in maintaining these records. 3. Internal Controls: OBT has implemented internal controls to review and verify the accuracy of time and effort records, ensuring that charges to federal awards comply with regulations. 4. Monitoring and Auditing: OBT will conduct regular monitoring and internal audits quarterly to validate the accuracy and completeness of time and effort records. Name of Contact Person: Carla Licavoli, Chief Operating & Compliance Officer Target Date: Management has already begun implementing mandatory time and program effort records during the year ending June 30, 2024. OBT will continue to monitor and improve these processes, ensuring full compliance with federal regulations and reducing the risk of questioned costs.

View Audit 1360 Questioned Costs: $1

Finding 665 (2022-009)

None 2022

Indianapolis Housing Agency

IN

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403

Recommendation: See finding 2022-001, specifically the recommendation relating to appropriate oversight in the finance department. We recommend that the finance department continue to hire and train its employees on various programmatic requirements and resources, to ensure compliance with both exis...

Recommendation: See finding 2022-001, specifically the recommendation relating to appropriate oversight in the finance department. We recommend that the finance department continue to hire and train its employees on various programmatic requirements and resources, to ensure compliance with both existing and new federal compliance requirements. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.

View Audit 1234 Questioned Costs: $1

Finding 660 (2022-004)

None 2022

Indianapolis Housing Agency

IN

Questioned Costs Internal Control / Segregation of Duties HUD Housing Programs

Recommendation: See finding 2022-001. The recommendations noted for achieving appropriate oversight in the finance department apply as key individuals with knowledge of the compliance are considered critical for developing an appropriate control environment for internal controls over compliance. Pl...

Recommendation: See finding 2022-001. The recommendations noted for achieving appropriate oversight in the finance department apply as key individuals with knowledge of the compliance are considered critical for developing an appropriate control environment for internal controls over compliance. Planned Corrective Action: We agree with the recommendation. Since year end the Agency has hired a COO, and CFO to fill vacancies within the Agency. Under this new leadership structure, the Agency will continue to work on establishing appropriate controls.

View Audit 1234 Questioned Costs: $1

Finding 427 (2022-001)

None 2022

Metropolitan Transit Authority

TN

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Management’s Corrective Action Plan 2022-001 – PROCUREMENT AND SUSPENSION AND DEBARMENT Corrective Action The Corrective Action Plan to resolve this finding was to have the vendor in question register with SAMS for future verifications and also submit the required notarized self-certification of...

Management’s Corrective Action Plan 2022-001 – PROCUREMENT AND SUSPENSION AND DEBARMENT Corrective Action The Corrective Action Plan to resolve this finding was to have the vendor in question register with SAMS for future verifications and also submit the required notarized self-certification of eligibility documentation. The finding was corrected on September 26, 2022 with the vendor submitting the required signed certifications as well as proof of registration on the SAMS website, which will be monitored by MTA to ensure the propriety of any future payments made to this vendor in question as well as to all other vendors. Anticipated Completion Date September 26, 2022 Name of Contact Person Ed Oliphant, Chief Financial Officer Metropolitan Transit Authority (615) 862-6129

View Audit 903 Questioned Costs: $1

Finding 376 (2022-002)

Material Weakness 2022

Flagler County, Florida

FL

Questioned Costs Allowable Costs / Cost Principles

The Financial Services Department implemented a three‐step remedy which included working with the implementing department to insert their director as a review and approval step, improving tracking capabilities by amending internal reporting and documenting support, and changing reimbursement request...

The Financial Services Department implemented a three‐step remedy which included working with the implementing department to insert their director as a review and approval step, improving tracking capabilities by amending internal reporting and documenting support, and changing reimbursement request submittals to a monthly schedule. As stated within the “Effect Section” of the finding, these actions have already been implemented. Contact Person – E. John Brower, Financial Services Director Completion Date – Already implemented

View Audit 797 Questioned Costs: $1

Finding 334 (2022-004)

Material Weakness 2022

Economic Development Bank for Puerto Rico

PR

Questioned Costs Procurement, Suspension & Debarment

All resources that work the CDBG-DR Small Business Financing (SBF) project have been trained to perform their role according to the Program Guidelines, SOP's and regulations. The cases identified with deficiencies, as part of the Single Audit 2022 in the Intake, Underwriting and Expenditure Review &...

All resources that work the CDBG-DR Small Business Financing (SBF) project have been trained to perform their role according to the Program Guidelines, SOP's and regulations. The cases identified with deficiencies, as part of the Single Audit 2022 in the Intake, Underwriting and Expenditure Review & Closeout stages will be used as examples to prevent this situation from occurring in future cases and establish additional Team Lead quality control (QC). Additionally, recapture (repayment by the Grantee of any Grant amount received) of awarded and disbursed funds will apply when there's failure to comply with the SBF Program Guidelines.

View Audit 676 Questioned Costs: $1

Finding 313 (2022-002)

Significant Deficiency 2022

Palmer Senior Citizens Center, Inc.

AK

Questioned Costs Allowable Costs / Cost Principles

Federal Award Finding: 2022-002 Significant Deficiency in Compliance and Internal Controls over Compliance - Allowable Costs/Cost Principles Name and Contact Person: Heather Grato, Controller Corrective Action: Matsu Senior Center will ensure that they implement policies and procedures to address in...

Federal Award Finding: 2022-002 Significant Deficiency in Compliance and Internal Controls over Compliance - Allowable Costs/Cost Principles Name and Contact Person: Heather Grato, Controller Corrective Action: Matsu Senior Center will ensure that they implement policies and procedures to address internal control over record retention to include move of office. The organization has also hired both a new Finance Manager and Accounting Consultant to aid in creating and implementing policies and procedures. Proposed Completion Date: 06/30/2024

View Audit 588 Questioned Costs: $1

Corrective Action Plans

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