Corrective Action Plans

Finding 6850 (2023-001)

Material Weakness 2023

UT

Questioned Costs Material Weakness Reporting

Finding Summary: Utah Military Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER fun...

Finding Summary: Utah Military Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER funds and criteria used and number of full-time equivalent positions for all GEER & ESSER funds received from the USBE during the period of July 1, 2021 to June 30, 2022. Utah Military Academy reported ESSER expenditures and number of specific positions supported with ESSER funds incorrectly not in accordance with the instructions provided by the State of Utah. Responsible Individuals: Haydn Stender, Business Manager and Bill Orris, Superintendent Corrective Action Plan: Management will provide the USBE with the correct ESSER expenditures and number of specific positions supported with ESSER funds for the correct reporting period. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of the next reporting period.

View Audit 8790

Finding 6845 (2023-002)

Material Weakness 2023

Spirit Lake Housing Corporation

ND

Internal Control / Segregation of Duties Questioned Costs Eligibility

2023-002 Contact Person Myra Pearson, (Acting) Director Corrective Action Plan An internal audit within the corporation will be conducted and reviewed quarterly until the finding is corrected and satisfactorily completed. Has been implemented with checkl.ist in each tenant file and will be noted a...

2023-002 Contact Person Myra Pearson, (Acting) Director Corrective Action Plan An internal audit within the corporation will be conducted and reviewed quarterly until the finding is corrected and satisfactorily completed. Has been implemented with checkl.ist in each tenant file and will be noted as incomplete until all steps are followed and listed as complete. Planned Completion Date for CAP Immediate utilization of CAP with completion date for the endoffiscal year if completed according to plan.

View Audit 8768

Finding 6844 (2023-001)

Significant Deficiency 2023

Spirit Lake Housing Corporation

ND

Questioned Costs

2023-001 Contact Person Myra Pearson, (Acting) Director Corrective Action Plan An internal audit within the Corporation will be conducted and reviewed quarterly until the finding is corrected and completed. A check list will be utilized and become a part of the tenant file at which initials will be...

2023-001 Contact Person Myra Pearson, (Acting) Director Corrective Action Plan An internal audit within the Corporation will be conducted and reviewed quarterly until the finding is corrected and completed. A check list will be utilized and become a part of the tenant file at which initials will be required as each task is reviewed and completed. Collection Officer will be adhering to and enforcing the collection policy. Planned Completion Date for CAP Immediate utilization of CAP with completion date for the end of fiscal year if completed according to plan.

View Audit 8768

Finding 6799 (2023-003)

Material Weakness 2023

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B – Activities Allowed or Unallowed and...

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B – Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow procedures to ensure expenditures include supporting documentation before they are posted to the general ledger, and we will review the accuracy / completeness of the documentation prior to making payment. Anticipated Completion Date December 31, 2023

View Audit 8757

Finding 6798 (2023-002)

Material Weakness 2023

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

HUD Housing Programs Questioned Costs Subrecipient Monitoring

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements E - Eligibility Finding Type Federal Awar...

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements E - Eligibility Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow procedures to ensure tenant eligibility and establishing and maintaining security deposits for tenants moving out and we will review the accuracy / completeness of the documentation being processed in the tenant files on a periodic basis. Anticipated Completion Date December 31, 2023

View Audit 8757

Finding 6797 (2023-001)

Material Weakness 2023

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N – Special Tests and Provisions Finding ...

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow our policies and procedures to ensure that our accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date December 31, 2023

View Audit 8757

Finding 6787 (2023-002)

Material Weakness 2023

Housing Authority of the County of Contra Costa

CA

Questioned Costs HUD Housing Programs Eligibility

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers, Mainstream Vouchers, Emergency Housing Vouchers Assistance Listing Numbers: 14.871, 14.879, 14.EHV (the “Housing Voucher Cluster”) Noncompliance – E. Eligibility – Tenant File...

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers, Mainstream Vouchers, Emergency Housing Vouchers Assistance Listing Numbers: 14.871, 14.879, 14.EHV (the “Housing Voucher Cluster”) 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 8,789 units. Of a sample size of eighty-seven (87) tenant files, the following was noted: • HUD-9886 Authorization for Release of Information was missing in 8 files • Annual 50058 form was missing in 7 files • Verification of income and assets was missing in 10 files • Annual inspection report was missing in 2 files Our sample size is statistically valid. Known Questioned Costs: $216,820 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 Housing Voucher Cluster 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 on the inspection of tenant files and has made arrangements to comply with the compliance requirements of the Housing Voucher Cluster. The added controls will consist of additional training that will be completed by Continued Eligibility staff related to the Electronic File Protocol and the procurment of an IT vendor that will develop reports to identify missing SharePoint attachments within electronic tenant files. Ingrid Layne, the Director of Assisted Housing will be responsible to implement this corrective action by March 31, 2024.

View Audit 8726 Questioned Costs: $1

Finding 6786 (2023-001)

Significant Deficiency 2023

Housing Authority of the County of Contra Costa

CA

Questioned Costs Special Tests & Provisions HUD Housing Programs

Finding 2023-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Mainstream Vouchers Assistance Listing Number: 14.879 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Non Compliance Material to the Financial Statements: No Signifi...

Finding 2023-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Mainstream Vouchers Assistance Listing Number: 14.879 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority’s files and on discussions with management, the Authority did not properly abate one (1) out of eight (8) annual failed inspections selected for testing. Context: The Authority did not properly abate one (1) out of eight (8) failed inspections selected for testing. As a result, the Authority was not in compliance with the HQS as required by 24 CFR sections 982.158(d) and 982.405(b). Our sample size is statistically valid. Known Questioned Costs: $6,984 Cause: There is significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. 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 Mainstream Vouchers Program is in non-compliance with the with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the deficiencies in the Section 8 Housing Choice Vouchers Program and has implemented internal control procedures in 2023 that will ensure compliance of federal regulations. Those controls consist of the weekly monitoring of a report generated by the agency business software which identifies units that need abatements that leverages new categories from a new inspection template implemented in 2023. That report is compared to te manually gathered report for units in need of abatement that is provided by the inspections vendor. Ingrid Layne, the Director of Assisted Housing will be responsible to implement this corrective action by March 31, 2024.

View Audit 8726 Questioned Costs: $1

Finding 6784 (2023-001)

Significant Deficiency 2023

Yamhill Carlton School District No. 1

OR

Questioned Costs Subrecipient Monitoring

There is a finding in our financial report for June 30, 2023 that the auditors noted that certified payroll reports from the contractor were not obtained for the year under audit. Corrective Action: For any minor remodeling, renovation or construction contractsthat are over $2,000 using ESF funds, t...

There is a finding in our financial report for June 30, 2023 that the auditors noted that certified payroll reports from the contractor were not obtained for the year under audit. Corrective Action: For any minor remodeling, renovation or construction contractsthat are over $2,000 using ESF funds, the Yamhill Carlton School District will receive and review all prevailing wage reports from the contractors, prior to payment, to verify they meet Davis-Bacon Act prevailing wage requirements.

View Audit 8714

Finding 6765 (2023-007)

Material Weakness 2023

Independent School District 2164

MN

School Nutrition Programs Questioned Costs Special Tests & Provisions

Finding 2023-007 Special Tests and Provision – Child Nutrition Cluster Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: The District does not have an internal control system designed to review and maintain documentation for verification of eligibility...

Finding 2023-007 Special Tests and Provision – Child Nutrition Cluster Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: The District does not have an internal control system designed to review and maintain documentation for verification of eligibility status. Responsible Individuals: Shannon Hunstad, Superintendent Corrective Action Plan: The District will review and strengthen the controls to ensure the required verification process is being completed and ensuring proper eligibility status for the Child Nutrition Cluster program. Anticipated Completion Date: June 30, 2024

View Audit 8699

Finding 6761 (2023-006)

Material Weakness 2023

Independent School District 2164

MN

Questioned Costs Eligibility Material Weakness

Finding 2023-006 Eligibility – Child Nutrition Cluster Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: The District does not have an internal control system designed to review and maintain documentation for eligibility of program participants. Respon...

Finding 2023-006 Eligibility – Child Nutrition Cluster Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: The District does not have an internal control system designed to review and maintain documentation for eligibility of program participants. Responsible Individuals: Shannon Hunstad, Superintendent Corrective Action Plan: The District will review and strengthen the controls surrounding the review and approval of eligibility applications for the Child Nutrition Cluster to ensure they are supported, approved, and accurate. Anticipated Completion Date: June 30, 2024

View Audit 8699

Finding 6757 (2023-005)

Material Weakness 2023

Independent School District 2164

MN

Allowable Costs / Cost Principles Questioned Costs § 200.430

Finding 2023-005 Activities Allowed or Unallowed – Child Nutrition Cluster Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: The District does not have an internal control system designed to review and maintain documentation for federal expenditures, s...

Finding 2023-005 Activities Allowed or Unallowed – Child Nutrition Cluster Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: The District does not have an internal control system designed to review and maintain documentation for federal expenditures, specifically documentation of changes to contract wage rates or evidence of approved timesheets. Responsible Individuals: Shannon Hunstad, Superintendent Corrective Action Plan: The District will review and strengthen the controls surrounding the review and approval of allowable costs in the Child Nutrition Cluster to ensure they are supported, approved, and accurate. Anticipated Completion Date: June 30, 2024

View Audit 8699 Questioned Costs: $1

Finding 6719 (2023-002)

Significant Deficiency 2023

Ferriday Place, Inc.

LA

Questioned Costs

Management will deposit $8,045 into the Project’s Reserve for Replacement account.

View Audit 8684

Finding 6718 (2023-002)

Significant Deficiency 2023

Ferriday Place Ii, Inc.

LA

Questioned Costs HUD Housing Programs

Management will deposit $6,609 into the Reserve for Replacement account as soon as possible.

View Audit 8682

Finding 6717 (2023-002)

Significant Deficiency 2023

Ferriday Haven, Inc.

LA

Questioned Costs

Management will deposit $10,185 into the Project’s Reserve for Replacement account.

View Audit 8681

Finding 6716 (2023-002)

Significant Deficiency 2023

Island Place, Inc.

LA

Questioned Costs

Management deposited $4,4200 into the Project’s Reserve for Replacement account on October 12, 2023.

View Audit 8679

Finding 6715 (2023-002)

Significant Deficiency 2023

Madison Place of Tallulah, Inc.

LA

Questioned Costs

Management will deposit $4,434 into the Project’s Reserve for Replacement account.

View Audit 8677

Finding 6672 (2023-001)

None 2023

The Food Bank of Central Louisiana

LA

Questioned Costs Eligibility

Condition: All AmeriCorps participants did not undergo the correct eligibility testing before starting the program. Response: Management identified accountability issues with the implementation of the AmeriCorps grant. The supervisor immediately responsible for the recruiting, determining eligib...

Condition: All AmeriCorps participants did not undergo the correct eligibility testing before starting the program. Response: Management identified accountability issues with the implementation of the AmeriCorps grant. The supervisor immediately responsible for the recruiting, determining eligibility, retaining records, and supervision of the AmeriCorps members, was terminated for cause. Management self-reported issues of noncompliance with the AmeriCorps grant to Volunteer Louisiana as it began to correct the issues. Management has hired a new supervisor for the grant. Management has also initiated a new plan with multiple checks and balances to ensure that all new AmeriCorps members complete the required components of the process prior to beginning service with the program. Management has completed all of the required steps outlined by Volunteer Louisiana to be in compliance with the terms of the grant as of the end of the year. Implementation Date: December 1, 2022 Contact: Jayne Wright-Velez, Executive Director

View Audit 8665 Questioned Costs: $1

Finding 6662 (2023-001)

Material Weakness 2023

Bridgeport Public Schools

NE

Questioned Costs Internal Control / Segregation of Duties

Recommendation: The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, the management and Board of Education should constantly be aware of the possibility that errors or fraud could occur and continue ...

Recommendation: The cost of additional personnel to properly segregate accounting and financial responsibilities would appear to outweigh the benefits received. However, the management and Board of Education should constantly be aware of the possibility that errors or fraud could occur and continue current practices mitigating these possibilities, and examine and implement other mitigating controls when appropriate. Action Taken: The District has assessed the benefits and costs associated with proper segregation of duties for the District and has determined that costs would outweigh benefits received. The District understands the inherent risks associated with improper segregation of accounting functions. Management has communicated the need for transactions to be well supported by documentation as well as seeking appropriate authroization when appropriate. The District requires monthly reporting to the Board of Education for all disbursements to ensure transactions are proper and potential errors and irregularities are identified on a timely basis. The District will continue to review accounting procedures and process to further mitigate the internal control deficiency whenever possible and feasible.

View Audit 8634

Finding 6653 (2023-004)

Material Weakness 2023

Logan Health

MT

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303

Finding 2023-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Finding Summary: The operations of HealthCenter Northwest, LLC (HC) were consolidated into Kalis...

Finding 2023-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Finding Summary: The operations of HealthCenter Northwest, LLC (HC) were consolidated into Kalispell Regional Medical Center d/b/a Logan Health Medical Center (LHMC) as of December 31, 2020. When LHMC calculated their lost revenues, they included HC’s revenue for both 2020 and 2021 instead of only the 2021 information. This resulted in LHMC reporting higher lost revenues than the detailed reports supported in Period 3. This was corrected in Period 4 reporting. Responsible Individuals: Craig Lambrecht, CEO and Cole Turner, CFO Corrective Action Plan: The lost revenue calculation will be re-evaluated and the amount of lost revenue reported on the HHS reporting portal has been updated in Period 4. Completion Date: 12/31/23

View Audit 8606

Finding 6652 (2023-003)

Material Weakness 2023

Logan Health

MT

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303

Finding 2023-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Finding Summary: In some of the quarters for certain entities, it was noted that bad debt expens...

Finding 2023-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Finding Summary: In some of the quarters for certain entities, it was noted that bad debt expenses were higher than revenues, creating a negative revenue for the quarter. As the HHS reporting portal would not allow negative amounts to be entered, a zero was entered into the HHS reporting portal. These negative amounts should have been offset to other quarters or other revenue line items, but were not, which resulted in higher revenue amounts being reported than the detailed reports supported for two locations for Period 3. Responsible Individuals: Craig Lambrecht, CEO and Cole Turner, CFO Corrective Action Plan: The lost revenue calculation for these two locations will be re-evaluated and the amount of lost revenue reported on the HHS reporting portal will be updated in future periods. Anticipated Completion Date: Ongoing

View Audit 8606

Finding 6641 (2023-003)

None 2023

Town of Canton

MA

Allowable Costs / Cost Principles Questioned Costs Matching / Level of Effort / Earmarking § 200.430

Condition: Semi-annual time and effort certifications were not maintained for a grant employee whose salaries and wages were not supported by detailed time records. Corrective Action Planned: Management is aware of the missing time and effort certifications for the single grant employee. This err...

Condition: Semi-annual time and effort certifications were not maintained for a grant employee whose salaries and wages were not supported by detailed time records. Corrective Action Planned: Management is aware of the missing time and effort certifications for the single grant employee. This error was in part due to the transition of both the Payroll Coordinator and Budget Analyst positions within Canton Public Schools. Controls have been put in place to ensure all time and effort certifications are completed and submitted to the business office in a timely manner. Anticipated Completion Date: Completed Contact: Stephen Marshall, Assistant Superintendent of Finance & Operations

View Audit 8590 Questioned Costs: $1

Finding 6629 (2023-001)

Material Weakness 2023

Town of Canton

MA

Questioned Costs Procurement, Suspension & Debarment Material Weakness § 200.319

Condition: Three vendors were awarded a contract without an appropriate procurement process. Corrective Action Planned: Management agrees with the finding that State Procurement methods were followed. Management was unaware of the Federal procurement process requiring a three quote process for al...

Condition: Three vendors were awarded a contract without an appropriate procurement process. Corrective Action Planned: Management agrees with the finding that State Procurement methods were followed. Management was unaware of the Federal procurement process requiring a three quote process for all contracts exceeding $10,000, but lower than $250,000 and a formal advertised bid or proposal process for contracts more than $250,000. Management has updated its internal financial operating procedures to ensure future compliance of procurement procedures on all applicable contracts for goods and services. Anticipated Completion Date: Completed Contact: Stephen Marshall, Assistant Superintendent of Finance & Operations

View Audit 8590 Questioned Costs: $1

Finding 6627 (2023-004)

Material Weakness 2023

Independent School District 2170

MN

Questioned Costs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Contact Person – Shane Tappe, Superintendent Corrective Action Plan – The District will review and update processes over wage rate requirements. The District will not pay contractors with federal funds until the proper wage statements are received. The Superintendent will review and sign off on all ...

Contact Person – Shane Tappe, Superintendent Corrective Action Plan – The District will review and update processes over wage rate requirements. The District will not pay contractors with federal funds until the proper wage statements are received. The Superintendent will review and sign off on all construction payments. Completion Date – December 20, 2023

View Audit 8583

Finding 6619 (2023-001)

Significant Deficiency 2023

Housing Authority of the City of Huntsville

MD

Questioned Costs Eligibility HUD Housing Programs

Recommendation: We recommend that the Authority reviews its internal controls over review of annual income calculations to ensure compliance with eligibility requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to fi...

Recommendation: We recommend that the Authority reviews its internal controls over review of annual income calculations to ensure compliance with eligibility requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Huntsville Housing Authority (HHA) is restructuring the Public Housing Department to add additional management positions and implement comprehensive standards and operating procedures. These procedures will include clearly defined eligibility processes and enhance quality control measures. Management will conduct oversight of key functions, data entry, and maintain a consistent review of regulatory compliance. Management will complete more targeted and a higher number of quality control audits. Additionally, HHA will increase staff training on key public housing operation functions. HHA is committed to ensure that all employees have proper training in all components of the Public Housing program. Name(s) of the contact person(s) responsible for corrective action: Turkessa Coleman Lacey, Deputy Executive Director Planned completion date for corrective action plan: As of December 15, 2023 the correction action plan is complete and on-going.

View Audit 8545

Corrective Action Plans

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