Corrective Action Plans

Finding 567042 (2024-006)

Significant Deficiency 2024

Sioux Falls Housing and Redevelopment Commission

SD

HUD Housing Programs Reporting Significant Deficiency

Contact Person Larissa Deedrich, Executive Director Corrective Action Plan Management has reviewed control processes and assigned staff to perform necessary controls over the reconciliation of HAP expenses. Planned Completion Date for CAP September 30, 2025

View Audit 359941

Finding 567036 (2024-005)

Significant Deficiency 2024

Sioux Falls Housing and Redevelopment Commission

SD

HUD Housing Programs Reporting Significant Deficiency

Contact Person Larissa Deedrich, Executive Director Corrective Action Plan Management has reviewed control processes and assigned staff to perform necessary controls over the reconciliation of HAP expenses. Planned Completion Date for CAP September 30, 2025

View Audit 359941

Finding 567021 (2024-002)

Significant Deficiency 2024

City of North Little Rock

AR

Reporting § 200.328

Corrective Action Plan for Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs: Reporting – Finding 2024-002 We are in receipt of the Findings Required to be Reported by the Uniform Guidance, specifically finding 2024-002 regarding failure to ...

Corrective Action Plan for Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs: Reporting – Finding 2024-002 We are in receipt of the Findings Required to be Reported by the Uniform Guidance, specifically finding 2024-002 regarding failure to complete and submit the required annual Federal Financial Reports (SF-425) for the two awards identified below for the year ended December 31, 2024. • Department of Transportation, Award Number 3-05-0047-031-2023, Award Year 2023 • Department of Transportation, Award Number 3-05-0047-032-2024, Award Year 2024 View of Responsible Officials and Planned Corrective Actions Management agrees with the finding. The City experienced turnover during the fiscal year leaving less time for preparation and review of required reporting. As a result, internal controls and review processes were not in place or were not followed to ensure all required reporting was completed accurately and timely. Overall, we will increase compensating controls by introducing additional management oversight and review for the processes in this area. We will develop a process for reviewing and tracking the submission of FFR reporting to the Federal Aviation Administration (FAA) to ensure that reporting is in compliance with FAA and CFR rules and regulations. Ember Strange, Chief Financial Officer, will be responsible to ensure this is accomplished. The corrective action plan will be implemented by December 31, 2025.

View Audit 359928

Finding 567020 (2024-001)

Significant Deficiency 2024

City of North Little Rock

AR

Reporting Subrecipient Monitoring

Corrective Action Plan for CDBG – Entitlement Grants Cluster: Reporting – Finding 2024-001 We are in receipt of the Findings Required to be Reported by the Uniform Guidance, specifically finding 2024-001 regarding failure to submit the required report in FSRS for the year ended December 31, 2024 for...

Corrective Action Plan for CDBG – Entitlement Grants Cluster: Reporting – Finding 2024-001 We are in receipt of the Findings Required to be Reported by the Uniform Guidance, specifically finding 2024-001 regarding failure to submit the required report in FSRS for the year ended December 31, 2024 for a first-tier subaward resulting in an obligation of $36,000. View of Responsible Officials and Planned Corrective Actions Management agrees with the finding. The City experienced turnover at the end of the fiscal year leaving less time for preparation and review of required reporting. As a result, internal controls and review processes were not in place or were not followed to ensure all required reporting was completed accurately and timely. Overall, we will increase compensating controls by introducing additional management oversight and review for the processes in this area. We will develop a process for reviewing and tracking the reporting of subaward obligations in FSRS to ensure that reporting is in compliance with Department of Housing and Urban Development, CFR, and FAR rules and regulations. Ember Strange, Chief Financial Officer, will be responsible to ensure this is accomplished. The corrective action plan will be implemented by December 31, 2025.

View Audit 359928

Finding 567014 (2024-001)

Material Weakness 2024

City of Panama City Beach, Florida

FL

Subrecipient Monitoring Material Weakness Reporting § 200.303

City of Panama City Beach, Florida Management’s Corrective Action Plan For the Fiscal Year Ended September 30, 2024 Finding Numbers: 2024-001 Finding 2024-001 Lack of Documented Review of Annual Project and Expenditure Report The City acknowledges the importance of maintaining strong internal con...

City of Panama City Beach, Florida Management’s Corrective Action Plan For the Fiscal Year Ended September 30, 2024 Finding Numbers: 2024-001 Finding 2024-001 Lack of Documented Review of Annual Project and Expenditure Report The City acknowledges the importance of maintaining strong internal controls. While the report was prepared with diligence and care, we recognize that the absence of documented independent review poses a risk for potential errors and noncompliance with federal requirements. To address this issue, the City has established a formal process to ensure that future reports undergo an independent review before submission. A qualified staff member who is not involved in preparing the report will conduct the review, and both the preparer and the reviewer will sign and date the report to provide evidence of oversight. This documentation will be retained in the grant file for compliance and audit purposes. Staff involved in the reporting process have been informed of these new procedures to ensure consistency moving forward. The revised procedures have been adopted and will be applied to the next reporting cycle. Documentation of the review process will be retained and made available for future audits. The City is committed to maintaining compliance with all applicable federal regulations and improving internal controls to ensure the integrity and accuracy of all grant-related reporting. Anticipated Completion Date: June 2025 Responsible Contact Person: Debra Gibson

View Audit 359923

Finding 567012 (2024-002)

Significant Deficiency 2024

Crow Wing County

MN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility

ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES – TEMPORARY ASSISTANCE FOR NEEDY FAMILIES Recommendation: It is recommended that the County has a supervisor review the random moment studies wages in detail to ensure costs are accurate by report line. Explanation of disagreement with audit finding: There ...

ALLOWABLE COSTS AND ALLOWABLE ACTIVITIES – TEMPORARY ASSISTANCE FOR NEEDY FAMILIES Recommendation: It is recommended that the County has a supervisor review the random moment studies wages in detail to ensure costs are accurate by report line. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement policies to ensure all expenditures reported are accurate. Name of the contact person responsible for corrective action plan: Kara Terry, Community Services Director Planned completion date for corrective action plan: December 31, 2025

View Audit 359921

Finding 567011 (2024-004)

Significant Deficiency 2024

Crow Wing County

MN

Internal Control / Segregation of Duties Eligibility Reporting

REPORTING – COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: It is recommended that the County review their policies and federal requirements to ensure all costs incurred are reported accurately. Explanation of disagreement with audit finding: There is no disagreement with ...

REPORTING – COVID-19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Recommendation: It is recommended that the County review their policies and federal requirements to ensure all costs incurred are reported accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement policies to ensure that all costs incurred are reported accurately. Name of the contact person responsible for corrective action plan: Nancy Malecha, Finance Director Planned completion date for corrective action plan: December 31, 2025

View Audit 359921

Finding 567009 (2024-005)

Material Weakness 2024

Haynesville Housing Authority

LA

Reporting

Corrective Action Plan Finding: Finding-2024-005-Late Filing of Report- Reporting Condition: The audit report was due to the Legislative Auditor by March 31, 2025, six months after audit year end. Corrective Action Planned: We will comply with the auditor’s recommendation. Person responsible...

Corrective Action Plan Finding: Finding-2024-005-Late Filing of Report- Reporting Condition: The audit report was due to the Legislative Auditor by March 31, 2025, six months after audit year end. Corrective Action Planned: We will comply with the auditor’s recommendation. Person responsible for corrective action: Yolanda Coleman, Executive Director Telephone: (318) 624-1272 Housing Authority of Haynesville Fax: (318) 624-2799 P.O. Box 751 Haynesville, LA Anticipated Completion Date: March 31, 2026

View Audit 359906

Finding 567004 (2024-001)

Significant Deficiency 2024

Greater Seacoast Community Health

NH

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring

Finding: 2024-001 Condition: In accordance with Section 330(k)(3)(G) of the Public Health Services Act (42 U.S. Code § 254b), as an FQHC, the Organization must have a sliding fee discount program in which the Organization’s fee schedule is discounted based on a patient’s ability to pay. In accordan...

Finding: 2024-001 Condition: In accordance with Section 330(k)(3)(G) of the Public Health Services Act (42 U.S. Code § 254b), as an FQHC, the Organization must have a sliding fee discount program in which the Organization’s fee schedule is discounted based on a patient’s ability to pay. In accordance with their policy, the Organization will monitor the accuracy of the discounts provided to patients by a monthly random audit of 15 visits where a sliding fee discount adjustment was received. Individual(s) Responsible for Corrective Action: Kimberly Garca, Director of Patient Accounts Planned Corrective Action: 1. Complete Q1 2025: Complete internal audit/monitoring for January, February and March. 2. Establish a Formal Monitoring Calendar: Develop and maintain a documented monitoring calendar that includes monthly deadlines and responsible personnel for completing the required audits. This calendar should be reviewed and approved by supervisory staff and integrated into regular compliance reporting. 3. Assign Backup Personnel: Designate and train at least one backup staff member to perform sliding fee discount audits during periods of high workload or staff absences. This ensures continuity and timely completion of required monitoring activities. 3. Monthly Oversight Review: Require supervisory review and sign-off on the completion of each monthly audit to verify that the monitoring activities were conducted and documented appropriately. Anticipated Completion Date: • Corrective Action #1 has been completed as of 4/28/2025. • Corrective Action #2 has been completed as of 5/5/2025. • Corrective Action #3 will be completed by August 2025.

View Audit 359871

Finding 567002 (2024-001)

None 2024

Circles of Care INC

FL

Internal Control / Segregation of Duties Reporting

Circles cf Care continues to engage in additional technical assistance by consulting with other Roilda ron-pofit community behavioral health hospitals regarding development arid completion :f thE 1037 form. Although additional staff resources were allocated this past year, it is apparent that more r...

Circles cf Care continues to engage in additional technical assistance by consulting with other Roilda ron-pofit community behavioral health hospitals regarding development arid completion :f thE 1037 form. Although additional staff resources were allocated this past year, it is apparent that more resources will be required for the timely submission of the yerend reporting and submission. CoG will swiftly develop a transition plan to move responsibilities reiatirg to I D37 form and all other required schedules to the current VP of Business and Finance, Henry Lin, and CoC will prioritize staff resources necessary to complete the repor1in requirements in an accurate and timely manner going forward.

View Audit 359866

Finding 566993 (2024-002)

Material Weakness 2024

City of Wentzville, Missouri

MO

Subrecipient Monitoring Material Weakness Reporting

Management implemented changes to the preparation and review process for grant reporting. Management will continue to evaluate it's controls regarding current federal awards and requirements to ensure accurate information captured, reported and maintained.

View Audit 359855

Finding 566992 (2024-001)

Material Weakness 2024

City of Wentzville, Missouri

MO

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Management will continue to evaluate their controls concerning current federal awards and requirements to ensure accurate information captured and reported.

View Audit 359855

Finding 566944 (2024-003)

Material Weakness 2024

King Philip Regional School District

MA

Reporting Subrecipient Monitoring

The District will establish policies and procedures surrounding the administration of federal grants. The District will use the template developed by the Massachusetts Association of School Business Officials with updates made that are specific to the King Philip Regional School District. Documentat...

The District will establish policies and procedures surrounding the administration of federal grants. The District will use the template developed by the Massachusetts Association of School Business Officials with updates made that are specific to the King Philip Regional School District. Documentation will include procedures to ensure identification of federal grant programs, review and documentation of annual compliance requirements of all grants received, and centralized monitoring and reporting. Grants Managers will be involved in the ongoing monitoring of each grant with the School Business Official to ensure that activity is charged appropriately. Funds will be drawn down on a reimbursement basis.

View Audit 359815

Finding 566943 (2024-003)

Significant Deficiency 2024

College of the Muscogee Nation

OK

Student Financial Aid Subrecipient Monitoring Reporting

The instances identified in this finding represent individuals who, in several cases, were processed in the same batches ( e.g., COD date 9/28/23, disbursement date on ledger 10/3/23, and COD date 11/3/23, disbursement date 11/8/23). CMN recognizes the importance of disbursing funds to student accou...

The instances identified in this finding represent individuals who, in several cases, were processed in the same batches ( e.g., COD date 9/28/23, disbursement date on ledger 10/3/23, and COD date 11/3/23, disbursement date 11/8/23). CMN recognizes the importance of disbursing funds to student accounts on the date that funds are stated to be disbursed through COD. While there have been instances of funds not being available in COD in a timely manner, the financial aid coordinator and bursar will work together to ensure these disbursements are completed on the same date in order to remain compliant with stated CMN policy.

View Audit 359811

Finding 566941 (2024-001)

Significant Deficiency 2024

College of the Muscogee Nation

OK

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions

The College has identified that the dates of enrollment submissions and status changes for the two students identified in the audit were out of compliance (102 days and 69 days). The statuses of both students are correct with NSLDS. Student 1: Student officially withdrew but withdrawal was not pro...

The College has identified that the dates of enrollment submissions and status changes for the two students identified in the audit were out of compliance (102 days and 69 days). The statuses of both students are correct with NSLDS. Student 1: Student officially withdrew but withdrawal was not processed until the end of the term. Since the withdrawal was not processed in a timely manner, the enollment status and subsequent R2T4 calculation (as noted in finding 2024-002) was delayed. Student 2: Student graduated, and status was updated with NSLDS at 69 days. Due to delayed communication and delayed reporting to NSLDS, CMN will revise institutional policy to clearly define the process and timeline for enrollment status changes. Financial aid staff will seek additional training in enrollment reporting through FSA and/or NSFAA. To further monitor compliance, CMN has already worked with Anthology (student information system) to provide electronic triggers to the financial aid office when a student status changes from active to drop/withdrawal. This electronic, automatic process will provide an additional layer of notification to the financial aid office when a student status change requires further attention.

View Audit 359811

Finding 566936 (2024-002)

Significant Deficiency 2024

Sabine Parish School Board

LA

Reporting Allowable Costs / Cost Principles

To ensure the new Business Manager has all necessary information to accurately prepare the Schedule of Expenditures of Federal Awards (SEFA), procedures will be implemented to improve communication and documentation. Employees responsible for preparing grant reimbursement claims will maintain organi...

To ensure the new Business Manager has all necessary information to accurately prepare the Schedule of Expenditures of Federal Awards (SEFA), procedures will be implemented to improve communication and documentation. Employees responsible for preparing grant reimbursement claims will maintain organized files with all supporting documentation readily accessible to the Business Manager. Additionally, all department directors and grant writers will be instructed to notify the Business Manager of any grant applications submitted and to keep them informed on the status of each grant. These steps will help ensure the SEFA is complete, accurate, and prepared in a timely manner.

View Audit 359807

Finding 566935 (2024-001)

Significant Deficiency 2024

Sabine Parish School Board

LA

Cash Management Reporting Matching / Level of Effort / Earmarking § 200.302

All grant-related information is being thoroughly tracked by the employees currently responsible for submitting reimbursement claims. At this time, Janna Wright and Stacy Swindle are the only staff members filing claims. Their process includes running a Flexible Period Report from Munis, generating ...

All grant-related information is being thoroughly tracked by the employees currently responsible for submitting reimbursement claims. At this time, Janna Wright and Stacy Swindle are the only staff members filing claims. Their process includes running a Flexible Period Report from Munis, generating a Statement of Revenues and Expenditures from the legacy system for payroll, printing copies of checks, invoices, timesheets, and any other transaction listed on the reports. They also maintain detailed tracking spreadsheets to monitor both expenses and claims, and they collaborate with Directors to ensure accuracy. Once grant funds are received, the payments will be entered into Munis in a timely manner to maintain accurate financial records.

View Audit 359807

Finding 566934 (2024-003)

Significant Deficiency 2024

Giving Youth A Chance Initiative

TN

Cash Management Eligibility Reporting

Corrective Action – GYAC has purchased an electronic system that assists with the tracking of meal count sheets and attendance rosters. This system compares the names on the roll with the number of meals being claimed, ensuring that participant rosters are accurately maintained and matched with meal...

Corrective Action – GYAC has purchased an electronic system that assists with the tracking of meal count sheets and attendance rosters. This system compares the names on the roll with the number of meals being claimed, ensuring that participant rosters are accurately maintained and matched with meal delivery records, thereby preventing discrepancies and reducing the error rate in submissions. Responsible for Corrective Action: Rosman T. Randle, Executive Director Date of Implementation: June 2025

View Audit 359805

Finding 566933 (2024-002)

Significant Deficiency 2024

Giving Youth A Chance Initiative

TN

Cash Management Reporting Internal Control / Segregation of Duties

Corrective Action – This is a repeat finding and improvements have been made since the release of the December 31, 2022, audit. In addition to retraining staff to enhance the accuracy of meal counts, GYAC has purchased an electronic system (KID KARE) to assist with tracking both meal count sheets an...

Corrective Action – This is a repeat finding and improvements have been made since the release of the December 31, 2022, audit. In addition to retraining staff to enhance the accuracy of meal counts, GYAC has purchased an electronic system (KID KARE) to assist with tracking both meal count sheets and attendance rosters. This system ensures that meal counts and attendance rosters are reconciled, reducing the error rate in submissions. The system also checks for errors prior to claim submission and compares names on the roll with the number of meals being claimed for accuracy. In addition, for Summer 2025, we have already rolled out a new Meal Counter App, which was recommended by the State of Tennessee. This mobile-based tool eliminates the need for manual meal count sheets and has already reduced entry errors and improved accuracy.

View Audit 359805

Finding 566929 (2024-001)

None 2024

Economic Opportunity Commission of Nassau County, Inc.

NY

Reporting Internal Control / Segregation of Duties

EOC will ensure that the audit and single audit are filed timely in the next fiscal year, and all reports will be submitted by its due date.

View Audit 359796

Finding 566908 (2024-001)

Significant Deficiency 2024

City of Norton

OH

Subrecipient Monitoring Special Tests & Provisions Reporting § 200.208 § 200.328

Finding Number: 2024-001 Planned Corrective Action: City of Norton will comply with all federal grant compliance requirements – including reporting requirements and deadlines. Anticipated Completion Date: June 2025 Responsible Contact Person: Pamela Keener, Finance Director

View Audit 359778

Finding 566904 (2024-001)

Significant Deficiency 2024

Yuma County Water Users' Association

AZ

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Views of the Responsible Officials and Planned Corrective Actions The Yuma County Water Users’ Association acknowledges the findings related to the nonperformance of required quarterly financial reporting under the Infrastructure Investment and Jobs Act (IIJA) loan agreements. The primary cause of t...

Views of the Responsible Officials and Planned Corrective Actions The Yuma County Water Users’ Association acknowledges the findings related to the nonperformance of required quarterly financial reporting under the Infrastructure Investment and Jobs Act (IIJA) loan agreements. The primary cause of this issue was the absence of necessary data—specifically, detailed actual expense information—which was not provided by the Imperial Irrigation District (IID). Without this information, the Association was unable to complete and submit the quarterly reports as required under the terms of the agreement. The Association is fully committed to resolving this issue and ensuring ongoing compliance with all provisions of the loan agreements. We are actively engaging with the relevant parties to obtain the required data and implement measures to prevent future delays in financial reporting. Corrective Actions: To address this issue, the Association will collaborate closely with both the Bureau of Reclamation and the Imperial Irrigation District (IID) to ensure timely receipt of quarterly actual expense data. Specifically: • At the end of each quarter, the Association will issue a formal request to IID for detailed expense data. • Follow-up reminders will be sent as necessary to facilitate timely submission. • This coordination will support the Association’s ability to meet quarterly financial reporting deadlines as required by the IIJA loan agreements. Timeline for Implementation: The corrective actions outlined above will be implemented immediately. Full compliance with quarterly reporting requirements is expected by the end of the second quarter.

View Audit 359771

Finding 566867 (2024-004)

Material Weakness 2024

Harris-Stowe State University

MO

Subrecipient Monitoring Reporting Cash Management § 200.510

Finding 2024-004 Personnel Responsible for Corrective Action: Director of Sponsored Programs - Eva Kain, Grant Accountant – Charme Benson and Comptroller – Steve Wille Anticipated Completion Date: June 30, 2025 Corrective Action Plan:. The Grant Accountant, in collaboration with the Comptroller...

Finding 2024-004 Personnel Responsible for Corrective Action: Director of Sponsored Programs - Eva Kain, Grant Accountant – Charme Benson and Comptroller – Steve Wille Anticipated Completion Date: June 30, 2025 Corrective Action Plan:. The Grant Accountant, in collaboration with the Comptroller and Director of Sponsored Programs, will compile SEFA data on a quarterly basis and reconcile it against CX reports. The Sponsored Programs Director will verify all Assistance Listing Numbers (ALNs), subrecipient amounts, and accruals. Documentation of all federal awards and drawdowns will be maintained in a centralized repository for internal and audit access.

View Audit 359750

Finding 566118 (2024-001)

None 2024

Battelle Memorial Institute

OH

Special Tests & Provisions Allowable Costs / Cost Principles Reporting § 200.508

Reference: Finding 2024-001 Qualified Auditor’s Opinion for Allowable Costs and Activities Allowed and Unallowed and Special Tests and Provisions for Research & Development Cluster Due to Material Scope Limitations Contact: Erica Classing, Controller; classinge@battelle.org; 614-424-3372 Views of Re...

Reference: Finding 2024-001 Qualified Auditor’s Opinion for Allowable Costs and Activities Allowed and Unallowed and Special Tests and Provisions for Research & Development Cluster Due to Material Scope Limitations Contact: Erica Classing, Controller; classinge@battelle.org; 614-424-3372 Views of Responsible Officials: Battelle acknowledges the scope limitation is the result of access restrictions to classified contract documents imposed by federal agencies that are beyond Battelle’s control. Battelle does not have the authority to grant auditor access to classified programs without the proper security clearance and program permissions, rather this authority resides with the federal awarding agency, in accordance with applicable federal security regulations. These restrictions prohibited access to classified contracts for required audit procedures in those areas noted in Finding 2024-001. This limitation was only on classified contracts which is a small subset (10%) of Battelle’s total reportable expenditures. Battelle provided all unclassified documentation required to support transactions selected for testing. In addition, Battelle provided all documentation necessary to audit compliance with requirements on all non-classified contracts selected. Management upholds high standards of compliance and transparency and continues to support audit processes to the fullest extent possible. Battelle agrees to explore options to satisfy audit requirements while maintaining compliance with classified contract security regulations. Corrective Action Plan: Summary of finding: During testing of allowable costs and special tests and provisions, access to classified contracts was restricted. The auditor was unable to view federal award documents to determine allowability terms and conditions, security clearance requirements, or other special provisions for sample selections of classified contracts. Consequently, this restriction on access to the source contract document resulted in a material scope limitation for these testing areas. Root cause: Access to classified contracts is subject to confidentiality requirements mandated by external regulators, requiring appropriate security clearance levels and verified need-to-know status. If the classified contract is a special access program, obtaining program-specific approvals from the awarding agency in addition to possessing the appropriate security clearance and need to know is required. There is no guarantee that the federal awarding agency will ultimately grant cleared auditors access to the classified contract. Corrective action: Battelle is taking the following steps to address the finding: • Internal Review: We conducted an internal review of the areas affected by the scope limitation to validate each selection complied with the applicable contractual and regulatory requirements. This action was completed by December 19, 2024 and did not identify any instance of non-compliance with applicable rules, regulations, or contractual requirements. • We have existing monitoring mechanisms in place to ensure compliance in the areas affected by the scope limitation. • Early coordination with external auditor: We are collaborating with our external audit team to identify any classified contract audit selections earlier in the annual audit process. A proactive approach will allow Battelle extra time to engage clients for required approvals to either gain access to the classified information or obtain appropriate alternative audit evidence. In addition, any other related steps that can be completed in advance such as verifying auditor clearance types and levels will be performed early to help mitigate any delays. This corrective action requires the audit firm to provide auditors with the appropriate security clearances. • Engagement with regulatory agencies: We are in dialogue with impacted federal awarding agencies to explore options to provide necessary audit evidence. • Enhanced documentation: We are enhancing our audit support procedures to provide guidelines on how, within the bounds of regulatory restrictions, we can provide access to audit evidence for future audits. Overall Anticipated Implementation Date: December 31, 2025

View Audit 359740

Finding 566112 (2024-005)

Material Weakness 2024

Housing Authority of the City of Alliance, Nebraska

NE

HUD Housing Programs Material Weakness Reporting

The Alliance Housing Authority agrees with finding. Because of the transfer of the Rosewood Estates property, the financials were not available to the fee accountant in time to submit with the AHA REAC submission. The AHA understands that the submission is due within 60 days after the FYE and also ...

The Alliance Housing Authority agrees with finding. Because of the transfer of the Rosewood Estates property, the financials were not available to the fee accountant in time to submit with the AHA REAC submission. The AHA understands that the submission is due within 60 days after the FYE and also understands there is a 15-day grace period after the 60 days in order to submit. Rather than submitting late the REAC submission was submitted within this time frame without the Rosewood information. The AHA is now forwarding Rosewood information from the management company to the fee accountant monthly and this should remedy this finding in order to properly submit for the 2025 fiscal year.

View Audit 359703

Corrective Action Plans

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