Corrective Action Plans

Finding 504479 (2023-006)

Significant Deficiency 2023

Launch Alaska

AK

Reporting

Management understands the importance of submitting the reporting package within the stipulated time period. This insight will be factored into our ongoing efforts for compliance monitoring and improvement.

View Audit 327010

Finding 504391 (2023-002)

Significant Deficiency 2023

Township of Bloomfield

NJ

Reporting Internal Control / Segregation of Duties

Policies and procedures will be reviewed by the Township’s CDBG consultants and the Director of Finances and said policies and procedures will be enhanced in order to ensure drawdowns for expenses paid are initiated upon disbursements of the funds. Excess interest earnings will be remitted to the U....

Policies and procedures will be reviewed by the Township’s CDBG consultants and the Director of Finances and said policies and procedures will be enhanced in order to ensure drawdowns for expenses paid are initiated upon disbursements of the funds. Excess interest earnings will be remitted to the U.S. Treasury as required.

View Audit 326953

Finding 504351 (2023-001)

Material Weakness 2023

Ulster Accessible Apartments and Housing Development Fund Corporation

NY

Reporting

Recommendation: Our auditors recommend that we review and strengthen current procedures regarding the fixed asset reconciliation process to ensure all accounts are reconciled timely and accurately. Action Taken: The CFO and project manager will continue to oversee the fixed assets reconciliation pr...

Recommendation: Our auditors recommend that we review and strengthen current procedures regarding the fixed asset reconciliation process to ensure all accounts are reconciled timely and accurately. Action Taken: The CFO and project manager will continue to oversee the fixed assets reconciliation process. A formal reconciliation procedure will be implemented and monitored. The Project will review, reevaluate, and readjust as needed. Name of Contact Person Responsible for Corrective Action: William Sammis, CFO, (845) 336-7235 x2283. Anticipated Completion Date: December 2024

View Audit 326930

Finding 504337 (2023-005)

Significant Deficiency 2023

Kodiak Area Native Association

AK

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.512

Finding 2023-005 Deadline for Federal Single Audit - Noncompliance and Internal Control Over Compliance - Significant Deficiency Planned Corrective Action 1. To ensure the Association establishes controls to ensure the audit is completed timely and the reporting package is submitted to the FAC withi...

Finding 2023-005 Deadline for Federal Single Audit - Noncompliance and Internal Control Over Compliance - Significant Deficiency Planned Corrective Action 1. To ensure the Association establishes controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. The Association has hired both a full-time on-site CFO and an Anchorage-based Comptroller to address key personnel turnover. Anticipated Completion date - Completed 2. The new financial leadership team of the CFO and Comptroller have developed a standardized monthly closing and reconciliation process. The monthly closing process includes supervisory review of the reconciliation details and activity throughout the fiscal year are performed at a sufficient level of precision and tracking to support the financial reporting. Anticipated Completion date – In process expected completion date December 31, 2024. 3. The CFO is evaluating reassignment of responsibilities to ensure that a single person in a position of authority can oversee accurate and comprehensive grant financial reporting and coordinates between various control owners. In addition, the CFO is evaluating reassignment of responsibilities to ensure that a single person in a position of authority can oversee accurate and comprehensive Association financial reporting and coordinates between various control owners. Anticipated Completion date – In process expected completion date December 31, 2024. 4. Complete the Audit and submit the reporting package early or on time to the FAC. Anticipated Completion date – In process expected completion date June 15, 2025.

View Audit 326910

Finding 504327 (2023-001)

Material Weakness 2023

Wyoming Coalition Against Domestic Violence and Sexual Assault

WY

Matching / Level of Effort / Earmarking Reporting § 200.303

Finding: 2023-001 - Earmarking, Reporting (Performance Progress Reporting) – Material Weakness in Internal Controls Over Compliance and Instance of Noncompliance (Scope Limitation) Recommendation: We recommend that the Coalition develop policies and procedures for tracking actual expenditures rela...

Finding: 2023-001 - Earmarking, Reporting (Performance Progress Reporting) – Material Weakness in Internal Controls Over Compliance and Instance of Noncompliance (Scope Limitation) Recommendation: We recommend that the Coalition develop policies and procedures for tracking actual expenditures related to earmarking requirements and maintain all supporting documentation for the calculation of the earmarking percentages that are reported in the semi-annual performance progress reports. Corrective Action Plan: The Coalition’s staff has developed policies and procedures for tracking actual expenditures related to these requirements, and maintaining all supporting documentation for the calculation of the earmarking percentages that are reported in the semi-annual progress reports. The Coalition has developed an internal control process for reviewing and approving calculations required by Section 50 of the grant agreement and has strengthened its reporting management review controls to ensure that the review is effective to ensure the completeness and accuracy of reports, and that all elements are appropriately supported, prior to submission the federal agency. Anticipated Completion: Late Summer and Fall of 2023 Responsible Party: WCADVSA Co-Directors, Tiffany Eskelson-Maestas and Susie Markus

View Audit 326879

Finding 504306 (2023-002)

Material Weakness 2023

Center Point-Urbana Community School District

IA

Internal Control / Segregation of Duties Reporting

The District will work to put procedures in place to best ensure segregation of duties is obtained to the extent possible with the current staff.

View Audit 326857

Finding 504284 (2023-002)

None 2023

The Community College Foundation

CA

Reporting Matching / Level of Effort / Earmarking

Finding 2 2023-2 – Improper Identification of Federal Awards, Agree: Management agrees to enhance its tracking of federal expenditures within the general ledger. Management agrees with the auditors’ recommendations to ensure that personnel receive frequent Uniform Guidance training. We also agree th...

Finding 2 2023-2 – Improper Identification of Federal Awards, Agree: Management agrees to enhance its tracking of federal expenditures within the general ledger. Management agrees with the auditors’ recommendations to ensure that personnel receive frequent Uniform Guidance training. We also agree this will help to ensure the proper tracking and reporting of all federal awards. Management acknowledges that the lack of understanding may have resulted in the misstatement of awards included in the SEFA. We expect to have training arranged as soon as November 30, 2024.

View Audit 326816

Finding 504272 (2023-006)

Material Weakness 2023

St. Philips Child Development Center

DC

Reporting Internal Control / Segregation of Duties

Recommendation: Provide grant agreements and grant documentation to the accounting staff to ensure proper revenue recognition under grant agreements. View of Responsible Officials and Planned Corrective Actions: The Center agrees with the finding. The Center implemented the recommendation.

View Audit 326809

Finding 504257 (2023-001)

Material Weakness 2023

Deerbrook, Inc.

MO

Allowable Costs / Cost Principles Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to pr...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended June 30, 2023. Finding 2023-001 Responsible Party Name: Myra Cerna Position: Project Accountant Telephone Number: (816) 608-1799 x 259 Federal Agency Department of Housing and Urban Development Federal Program Supportive Housing for Persons with Disabilities (Sec 811) Compliance Requirements A/B - Activities Allowed or Unallowed and Allowable Costs/Cost Principles, C – Cash Management, E – Eligibility, and N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action Management reported that the failure(s) involved records related to the period managed by the predecessor management company. We will request and keep all required documentation from HUD and establish processes and procedures to ensure compliance with the Regulatory Agreement or Capital Advance Use Agreement. Anticipated Completion Date June 30, 2024

View Audit 326753

Finding 504216 (2023-002)

Significant Deficiency 2023

Koinonia, Inc. 053-11202

NC

HUD Housing Programs Procurement, Suspension & Debarment Reporting § 200.302 § 200.303

Koinonia, Inc. Lenoir, North Carolina CORRECTIVE ACTION PLAN August 27, 2024 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 ...

Koinonia, Inc. Lenoir, North Carolina CORRECTIVE ACTION PLAN August 27, 2024 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Koinonia, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2023. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The findings from the year ended December 31, 2023 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDING - Financial Statement Audit and Federal Award Program Audit Finding 2023-001: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Projects (Section 223(f)/207) Recommendation: We recommend that the Project funds are only used for expenses of the Project. Additionally, we recommend the related entity reimburse the operating cash of the Project $15,985 for the payroll fees paid. Action Taken: Management acknowledges the Project funds were used for expenses of another entity. Management will ensure the related entity reimburses the operating cash of the Project $15,985 for the payroll fees paid and ensure that the Project funds are only used for expenses of the Project. Finding 2023-002: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)/207) Recommendation: We recommend management review/enhance its accounting and internal control procedures to ensure that all key accounts are reconciled and reviewed with supporting evidence of such review. Action Taken: We agree with Finding 2023-002 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will review the accounting ial procedures, system of internal controls and policies. FINDING - Federal Award Program Audit Finding 2023-003: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)/207) Recommendation: We recommend that management review its policies and procedures in place to ensure that the residual receipts deposit is made per regulatory guidelines. Action Taken: We agree with Finding 2023-003 described in the accompanying schedule of findings and questioned costs. Management will deposit $4,285 into the Project's residual receipts account. Management will review its policies and procedures in place to ensure that the residual receipts deposit is made per regulatory guidelines. If HUD has questions regarding this corrective action plan, please call 828-758-2617. Sincerely yours, Chassidy Triplett Project Administrator Koinonia, Inc.

View Audit 326713

Finding 504207 (2023-003)

Material Weakness 2023

Agwsr Community School District

IA

Internal Control / Segregation of Duties Reporting

We continue reviewing our procedures and will implement additional controls where possible.

View Audit 326704

Finding 504204 (2023-002)

Material Weakness 2023

Holland Home

MI

Material Weakness Reporting Internal Control / Segregation of Duties

Condition: The Organization is required to submit a quarterly narrative report within 30 days following the end of the calendar quarter to the granting agency The Organization was awarded the grant funds in September 2023 and did not complete the one required narrative reporting requirement due in J...

Condition: The Organization is required to submit a quarterly narrative report within 30 days following the end of the calendar quarter to the granting agency The Organization was awarded the grant funds in September 2023 and did not complete the one required narrative reporting requirement due in January 2024. Planned Corrective Action: Management will update its review process to ensure all required reporting is completed timely, and correspond with the granting agency to complete any missed reporting requirements they request. Management has noted that the nature through which the grant was issued resulted in some confusion regarding time periods and critical reporting requirements related to the grant program. Contact person responsible for corrective action: Adam Kinder, CFO Anticipated Completion Date: October 15, 2024

View Audit 326681

Finding 504203 (2023-001)

Material Weakness 2023

Holland Home

MI

Subrecipient Monitoring Material Weakness Reporting

Condition: The Organization has engaged a subrecipient as part of this grant program, which was subsequently determined, but did not have an executed agreement with the subrecipient and as a result did not meet the requirements of having performed formal risk assessment procedures. Planned Correctiv...

Condition: The Organization has engaged a subrecipient as part of this grant program, which was subsequently determined, but did not have an executed agreement with the subrecipient and as a result did not meet the requirements of having performed formal risk assessment procedures. Planned Corrective Action: Management has drafted and is finalizing an agreement with the identified subrecipient, and implement formalized policies and procedures to ensure no risk factors for non-compliance exist and to properly monitor the subrecipient activity. The identified subrecipient has met all documentation and submission requirements to support reporting and appropriate usage of grant funds related to the grant program. Contact person responsible for corrective action: Adam Kinder, CFO Anticipated Completion Date: October 11, 2024

View Audit 326681

Finding 504187 (2023-005)

Significant Deficiency 2023

West Oakland Health Council

CA

Reporting

The Council experienced turnover and changes within the finance department, which resulted in delays in the completion of the annual financial statement audit and SF-SAC filing. The Council will implement additional internal controls to prevent future late submissions of the SF-SAC.

View Audit 326649

Finding 504182 (2023-002)

Significant Deficiency 2023

Life Source International Charter School

CA

Questioned Costs Eligibility Subrecipient Monitoring § 200.308 § 200.309 § 200.403

1. Implementation of Sage Accounting Software: We have since implemented a comprehensive financial accounting software system, Sage, which allows us to track expenditures more accurately and ensure compliance with federal grant requirements. The system includes built-in safeguards to flag non-compli...

1. Implementation of Sage Accounting Software: We have since implemented a comprehensive financial accounting software system, Sage, which allows us to track expenditures more accurately and ensure compliance with federal grant requirements. The system includes built-in safeguards to flag non-compliant expenditures.

View Audit 326634 Questioned Costs: $1

Finding 504182 (2023-002)

Significant Deficiency 2023

Life Source International Charter School

CA

Questioned Costs Eligibility Subrecipient Monitoring § 200.308 § 200.309 § 200.403

2. Review and Strengthening of Internal Controls: Life Source International Charter School will be implementing additional internal control systems & processes that include an additional review of back up documents before monthly reports are filed. A copy of all backup documents in support of all m...

2. Review and Strengthening of Internal Controls: Life Source International Charter School will be implementing additional internal control systems & processes that include an additional review of back up documents before monthly reports are filed. A copy of all backup documents in support of all monthly reports will be kept at both Life Source International Charter School and the outside entities providing services and making reports on behalf of Life Source International Charter School.

View Audit 326634 Questioned Costs: $1

Finding 504182 (2023-002)

Significant Deficiency 2023

Life Source International Charter School

CA

Questioned Costs Eligibility Subrecipient Monitoring § 200.308 § 200.309 § 200.403

3. Staff Training and Capacity Building: Our staff has received training on federal grant compliance, including the specific criteria governing the period of performance and allowable costs under federal awards. Additionally, with the Sage system in place, staff are now better equipped to manage com...

3. Staff Training and Capacity Building: Our staff has received training on federal grant compliance, including the specific criteria governing the period of performance and allowable costs under federal awards. Additionally, with the Sage system in place, staff are now better equipped to manage compliance and reporting accurately.

View Audit 326634 Questioned Costs: $1

Finding 504182 (2023-002)

Significant Deficiency 2023

Life Source International Charter School

CA

Questioned Costs Eligibility Subrecipient Monitoring § 200.308 § 200.309 § 200.403

4. Commitment to Ongoing Compliance: We are committed to continually improving our internal control processes to ensure compliance with all federal regulations.

View Audit 326634 Questioned Costs: $1

Finding 504181 (2023-010)

Material Weakness 2023

City of Belgrade

MT

Reporting

FINDING 2023-010: Annual Financial Report and Audit (Repeated 2021-02, 2022-06) Response: Staffing issues, including vacancies, extended leave required for multiple employees, and limited skill sets, continued to impact the timing of the Fiscal Year 2023 audit. The addition of a Controller position...

FINDING 2023-010: Annual Financial Report and Audit (Repeated 2021-02, 2022-06) Response: Staffing issues, including vacancies, extended leave required for multiple employees, and limited skill sets, continued to impact the timing of the Fiscal Year 2023 audit. The addition of a Controller position addresses the skills issue, and all positions are now currently filled. There is a continued extended leave issue but it is not expected to impact the department. The Fiscal Year 2024 audit is on track to be completed on time.

View Audit 326632

Finding 504104 (2023-002)

Material Weakness 2023

Myrtle Point School District

OR

Subrecipient Monitoring Reporting Material Weakness § 200.508 § 200.510

Finding 2023-002 - Schedule of Expenditures of Federal Awards (Material Weakness) CFDA Title and Number 84.425 Education Stabilization Fund Name of Federal Agency: U.S. Department of Education CFDA Title and Number 10.555 National School Lunch Program cluster Name of Federal Agency: U.S. Dep...

Finding 2023-002 - Schedule of Expenditures of Federal Awards (Material Weakness) CFDA Title and Number 84.425 Education Stabilization Fund Name of Federal Agency: U.S. Department of Education CFDA Title and Number 10.555 National School Lunch Program cluster Name of Federal Agency: U.S. Department of Agriculture Compliance/Internal Control over Compliance: Auditee Responsibilities Criteria: CFR Part 200.508, CFR Part 200.510, Auditee Responsibilities state that the auditee must prepare the Schedule of Expenditures of Federal Awards, which must list individual Federal awards by Federal Agency, including the total Federal awards expended, name of the pass-through entity, CFDA number, and total amount provided to subrecipients. The information contained in the Schedule of Expenditures of Federal Awards should be derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. Condition: The Schedule of Expenditures of Federal Awards (SEFA) was presented for audit with values that were not reconciled with the general ledger. Cause: The District relied on individuals with insufficient training or support to prepare the SEFA and ensure that it was reconciled with general ledger amounts. District management did not have sufficient training or monitoring policies to recognize and correct the deficiency. Effect or Potential Effect: Expenditures of federal awards and not be detected and corrected. Because the Auditee’s SEFA was completed incorrectly, and not reconciled to the general ledger the SEFA was materially misstated, prior to auditors’ correction recommendations. Questioned Cost: No Context: Lack of adequate controls over the Schedule of Expenditures of Federal Awards and related accounting resulted in the following: • SEFA was originally presented for auditors with incorrect information. • No reconciliation between federal expenditures reported on the GL and the SEFA was presented. Repeat of a Prior-Year Finding: No Recommendation: We recommend that the District establish policies and procedures to ensure that all Federal awards are identified and reported accurately on future SEFAs. Internal controls should be designed to prevent, detect, or correct errors in a timely manner by performing periodic reconciliations of the SEFA information to the general ledger throughout the fiscal year. The District should provide appropriate training to staff who are assigned to prepare and review the SEFA. District’s Response: The District acknowledges the deficiencies. Corrective Action Plan: The District will establish policies and procedures to ensure that all Federal awards are identified and reported accurately on future SEFAs. Planned Implementation Date: October 1, 2024 Responsible Person: Director of Business Services, Yamhill County School District No. 8

View Audit 326505

Finding 504091 (2023-001)

Significant Deficiency 2023

Rccc Villa

IA

Internal Control / Segregation of Duties Reporting

A review of current procedures will be done to ensure there is proper oversight.

View Audit 326496

Finding 504083 (2023-005)

None 2023

Cottey College

MO

Questioned Costs Student Financial Aid Special Tests & Provisions

2023-005 Student Financial Aid Cluster (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Pell Grant Program (d) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2023 Condition: The Coll...

2023-005 Student Financial Aid Cluster (a) Federal Supplemental Educational Opportunity Grant (b) Federal Work Study Grant (c) Federal Pell Grant Program (d) Federal Direct Loan Program, Assistance Listing No. (a) 84.007 (b) 84.033 (c) 84.063 (d) 84.268 - Year Ended June 30, 2023 Condition: The College did not timely and accurately complete refund calculations due to excluding one extra day in error for Thanksgiving break, which caused the total days to be off by one day. In review of the calculations the number of days in the break was not calculated correctly, resulting in the incorrect days in 1 out of 4 return of Title IV funds calculations. As a result of the incorrect number of days, the amounts of Title IV returned was incorrectly calculated for 1 out of the population of 4 (25%) withdrawal calculations which resulted in only $32 being under refunded for one student in the sample. We consider this finding to be an instance of non-compliance in relation to Special Tests and Provisions and is not a repeat finding. Statistical sampling was not used in making sample selections. Corrective Action Plan: The Registrar's Office will review the school calendar in Common Origination and Disbursement Web Site before the financial aid office begins processing R2T4's for the school year. Responsible Person for Correction Action Plan: Hannah Masters (Executive Director of Financial Aid and Student Accounts) and Chayna Penney (Registrar) Implementation Date for Corrective Action Plan: 09/10/2024

View Audit 326482 Questioned Costs: $1

Finding 504051 (2023-006)

Material Weakness 2023

MacOnaquah School Corporation

IN

Internal Control / Segregation of Duties Cash Management Material Weakness § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2023-006 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include proper segregation of duties, that would likely be effective in preventing, or detecting a...

FINDING 2023-006 Finding Subject: Education Stabilization Fund - Reporting Summary of Finding: The School Corporation had not properly designed or implemented a system of internal controls, which would include proper segregation of duties, that would likely be effective in preventing, or detecting and correcting, noncompliance. The School Corporation was required to submit annual data reports to the Indiana Department of Education (IDOE) via JotForm, a form/report builder. Data to be submitted included, but was not limited to, current period expenditures, prior period expenditures, and expenditures per activity. During the audit period the School Corporation submitted two ESSER I reports, two ESSER II reports and two ESSER III reports, for a total of six reports. The annual data reports were complied, prepared and submitted by one employee without documentation to support an oversight or review process in place to prevent, or detect and correct, errors. In addition, because the unit was unable to provide supporting documentation for the information contained in the six reports submitted during the audit period, three of these reports contained errors. Contact Person Responsible for Corrective Action: Kelly McPike Contact Phone Number:765-689-9131 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: An effective internal control will be developed to ensure supporting documentation is used and retained for all required reports submitted on behalf of the Education Stabilization Program Funds. The reports will be compiled, prepared, and submitted by more than one employee to support any possible oversight or errors. Anticipated Completion Date: April 2024

View Audit 326469

Finding 504047 (2023-005)

Material Weakness 2023

MacOnaquah School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303

FINDING 2023-005 Finding Subject: Child Nutrition Cluster – Reporting, Special Tests and Provisions – Verification of Free and Reduced Price Applications (NSLP) Summary of Finding: The School Corporation had not designed or implemented effective internal controls to ensure that reimbursement request...

FINDING 2023-005 Finding Subject: Child Nutrition Cluster – Reporting, Special Tests and Provisions – Verification of Free and Reduced Price Applications (NSLP) Summary of Finding: The School Corporation had not designed or implemented effective internal controls to ensure that reimbursement requests were accurately submitted. The reimbursement requests were prepared by one employee based on meals served without evidence of an oversight or review process. The School Corporation had not designed or implemented effective internal controls to ensure the Verification of Free and Reduced Price Applications were accurately completed. One employee selected and verified the required sample of approved free and reduced-price applications without an oversight or review process. Contact Person Responsible for Corrective Action: Juli Windsor Contact Phone Number:765-689-9131 Views of Responsible Official: We concur with the finding Description of Corrective Action Plan: The management of the School Corporation will establish a system of internal controls related to the grant agreement for the reporting and provisions to verify the free and reduced-price applications meet the compliance requirements. There will be responsible officials in place to comply with the report. Anticipated Completion Date: April 2024

View Audit 326469

Finding 504012 (2023-001)

Material Weakness 2023

Penn Manor Apartments (div. of Southeast Kansas Lutherans, Inc.)

KS

Cash Management HUD Housing Programs Reporting

The action taken was to immediately cease the payments, and wait until there are residual funds available to repay the loan or HUD approval is granted.

View Audit 326375

Corrective Action Plans

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