Corrective Action Plans

Finding 481554 (2023-012)

Material Weakness 2023

State of Montana

MT

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303

ALN: 20.205, 20.219, 20.224, Corrective Action Plan: Noncompliant Certified Payrolls - MDT - The Montana Department of Transportation will enhance internal control over certified payrolls and contractor payment compliance by developing a process following 29 CFR 3.3 and 5.5 and Montana Code Annota...

ALN: 20.205, 20.219, 20.224, Corrective Action Plan: Noncompliant Certified Payrolls - MDT - The Montana Department of Transportation will enhance internal control over certified payrolls and contractor payment compliance by developing a process following 29 CFR 3.3 and 5.5 and Montana Code Annotated 28-2-2103. The process will include certified payroll submission requirements and a payment estimate withholding method. The process will be communicated to department personnel and contractors. Person(s) Responsible for Corrective Measures: Dustin Rouse, Chief Engineer, Montana Department of Transportation, Target Date: 12/31/2024

View Audit 317490 Questioned Costs: $1

Finding 481530 (2023-004)

Material Weakness 2023

State of Montana

MT

HUD Housing Programs Matching / Level of Effort / Earmarking Reporting § 200.303

ALN: 14.871, 14.879, Corrective Action Plan: Inaccurate Voucher Management System Reports - Emergency Housing Voucher Program - DOC - The Montana Department of Commerce has developed procedures to ensure accurate and complete monthly reports. Person(s) Responsible for Corrective Measures: Ingri...

ALN: 14.871, 14.879, Corrective Action Plan: Inaccurate Voucher Management System Reports - Emergency Housing Voucher Program - DOC - The Montana Department of Commerce has developed procedures to ensure accurate and complete monthly reports. Person(s) Responsible for Corrective Measures: Ingrid Mallo, Chief Financial Officer, Montana Department of Commerce, Target Date: Completed

View Audit 317490

Finding 481518 (2023-001)

Material Weakness 2023

State of Montana

MT

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles § 200.303

ALN: 10.553, 10.555, 10.559, 10.582, Corrective Action Plan: Noncompliant FFATA Reports - Nutrition - OPI - The values were being duplicated due to an error in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The Office of Public Instruction has reached out...

ALN: 10.553, 10.555, 10.559, 10.582, Corrective Action Plan: Noncompliant FFATA Reports - Nutrition - OPI - The values were being duplicated due to an error in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). The Office of Public Instruction has reached out to its federal partners who are correcting their system to allow the office to report monthly without duplicating the reported values. The office will then begin reporting monthly as required. Person(s) Responsible for Corrective Measures: April Grady, Chief Financial Officer, Montana Office of Public Instruction, Target Date: 10/31/2024

View Audit 317490

Finding 481475 (2023-068)

Material Weakness 2023

State of Montana

MT

Reporting Subrecipient Monitoring § 200.303

ALN: 93.575, 93.596, Corrective Action Plan: Noncompliant FFATA Reports - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs will enhance existing internal controls and instructions to ensure timely and accurate submission of Federal...

ALN: 93.575, 93.596, Corrective Action Plan: Noncompliant FFATA Reports - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs will enhance existing internal controls and instructions to ensure timely and accurate submission of Federal Funding Accountability and Transparent Act (FFATA) reports in accordance with federal regulations. Person(s) Responsible for Corrective Measures: Corinne Kyler, Administrator, Montana Department of Public Health and Human Services, Target Date: 03/31/2025

View Audit 317490

Finding 481473 (2023-064)

Material Weakness 2023

State of Montana

MT

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Documentation of Recipient Eligibility - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs are continuing to review questioned costs per the guidance received from Office of Ch...

ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Documentation of Recipient Eligibility - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs are continuing to review questioned costs per the guidance received from Office of Child Care (OCC). The department documents the extent to which families receiving the 2021 Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA) funded subsidies were eligible, including income-eligible or essential workers. The department additionally documents the extent to which providers who served families met applicable health and safety requirements. Program staff will enhance controls and training and will work with federal partners to ensure funding is in alignment with applicable terms and conditions. Person(s) Responsible for Corrective Measures: Tracy Moseman, Administrator, Montana Department of Public Health and Human Services, Target Date: 12/31/2024

View Audit 317490 Questioned Costs: $1

Finding 481472 (2023-060)

Material Weakness 2023

State of Montana

MT

Subrecipient Monitoring Matching / Level of Effort / Earmarking Eligibility § 200.303 § 200.334

ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Subrecipient Monitoring - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs will develop monitoring procedures to coordinate state plan requirements with contract requirements ...

ALN: 93.575, 93.596, Corrective Action Plan: Inadequate Subrecipient Monitoring - CCDF - DPHHS - The Montana Department of Public Health and Human Services, Child Care and Development Fund programs will develop monitoring procedures to coordinate state plan requirements with contract requirements and make amendments to contracts when State Plan changes. Person(s) Responsible for Corrective Measures: Tracy Moseman, Administrator, Montana Department of Public Health and Human Services, Target Date: 12/31/2024

View Audit 317490

Finding 481444 (2023-001)

Significant Deficiency 2023

Poverello Center, INC

MT

Reporting

Finding No. 2023 - 001 Internal Controls Over Preparation of Schedule of Federal Awards Recommendations: We recommend the Organization implement procedures to verify proper period for all expenditure of federal funds. Views of Responsible Officials and Planned Corrective Actions: We agree with the...

Finding No. 2023 - 001 Internal Controls Over Preparation of Schedule of Federal Awards Recommendations: We recommend the Organization implement procedures to verify proper period for all expenditure of federal funds. Views of Responsible Officials and Planned Corrective Actions: We agree with the auditors' comments and the following action will be taken to improve the situation. We have worked internally to improve the accuracy of the documentation of federal funds. The proper period for reporting has been confirmed with all financial staff.

View Audit 317476

Finding 481437 (2023-002)

None 2023

Ncsc/usa Housing Development Corporation Three, INC

FL

HUD Housing Programs Reporting

FINDING No. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should return the excess withdrawal to the replacement reserve account. Action Taken: Procedures are in place to verify the amounts of the transfers to ensure correct amounts are transferred....

FINDING No. 2023-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should return the excess withdrawal to the replacement reserve account. Action Taken: Procedures are in place to verify the amounts of the transfers to ensure correct amounts are transferred. The excess withdrawal has been returned. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO

View Audit 317461

Finding 481436 (2023-001)

None 2023

Ncsc/usa Housing Development Corporation Three, INC

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, NCSC/USA Housing Development Corporation Three, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral...

Oversight Agency for Audit, NCSC/USA Housing Development Corporation Three, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2023 through December 31, 2023 The findings from the December 31, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2023-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that required documentation is obtained prior to acceptance and maintained in the tenant files. Action Taken: Further staff training has been completed and processes put in place to prevent moving forward.

View Audit 317461

Finding 481412 (2023-003)

Material Weakness 2023

Aliquippa School District

PA

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.302 § 200.328 § 200.329

CONDITION: The District did not properly record its federal program expenditures for the ESSER and ARP ESER federal grant programs using the various funding source expenditure codes as prescribed by the Chart of Accounts for PA Local Educational Agencies maintained by the PA Office of the Budget, Of...

CONDITION: The District did not properly record its federal program expenditures for the ESSER and ARP ESER federal grant programs using the various funding source expenditure codes as prescribed by the Chart of Accounts for PA Local Educational Agencies maintained by the PA Office of the Budget, Office of Comptroller Operations and well as Section 2 CFR 200.302(a) of the Uniform Guidance. CRITERIA: The financial management system of the District must provide for 1) identification in it’s accounts, of all Federal awards received and expended and the Federal programs under which they were received, and 2) accurate, current and complete disclosure of the financial results of each federal award or program in accordance with the reporting requirements set forth in sections 200.328 and 200.329 of the Uniform Guidance. 74CORRECTIVE ACTION PLAN: The School District concurs with the above noted finding. The School District has employed a new Business Manager whose responsibilities include the oversight of the financial management system and the posting of all transactions into that system. Procedures will be put into place during the remaining months of the 2023-2024 fiscal year, and all subsequent years, for ensuring federal program expenditures are properly coded within the District’s financial management system so as allow for proper reporting related to those expenditures.

View Audit 317437

Finding 481411 (2023-002)

Material Weakness 2023

Aliquippa School District

PA

Allowable Costs / Cost Principles Reporting § 200.403

CONDITION: The District did not comply with the laws and regulations related to its participation in it’s various federal grant program reporting requirements. Personnel did not complete and submit the required ‘quarterly cash on hand reports’ and ‘final expenditure report’ (FER) for the grant progr...

CONDITION: The District did not comply with the laws and regulations related to its participation in it’s various federal grant program reporting requirements. Personnel did not complete and submit the required ‘quarterly cash on hand reports’ and ‘final expenditure report’ (FER) for the grant programs based on supporting accurate general ledger expenditures as required by Section 2 CFR 200.403(g) of the Uniform Guidance. CRITERIA: The PA Department of Education (PDE) and Section 2 CFR 200.403(g) of the Uniform Guidance requires the completion and submission of a ‘quarterly cash on hand report’ quarterly as needed and a ‘final expenditure report’ (FER) at the conclusion of each grant program year (including any carryover period) based on information contained in the School District’s financial management system and supported by all underlying documentation. MANAGEMENT’S CORRECTIVE ACTION PLAN: The School District concurs with the above noted finding. The School District has employed a new Business Manager whose responsibilities include the oversight of accounting records and preparation of all required financial reports related to PDE federal grant programs in a timely manner, and to ensure that the information reported to PDE is supported by the underlying documentation contained in the District’s general ledger. Procedures will be put into place during the remaining months of the 2023-2024 fiscal year, and all subsequent years, for ensuring federal program reports are prepared accurately and agree with the financial management system and supported by all underlying documentation.

View Audit 317437

Finding 481395 (2023-003)

Significant Deficiency 2023

Chicago Heights School District 170

IL

Procurement, Suspension & Debarment Cash Management Reporting

The District will evaluate the procedures in place to ensure proper course of action is taken with respect to Title I. Contact Person: Joe Barker Anticipated Date of Completion: A review and determination will be completed in fiscal year 2025.

View Audit 317421

Finding 481394 (2023-002)

Material Weakness 2023

Herkimer Housing Authority

NY

HUD Housing Programs Allowable Costs / Cost Principles Reporting

Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2023 CAP prepared by; Richard Dowe, Executive Director (A) Current Finding on the Schedule of Findings and Questioned Costs (2) Finding 2023-002 (a) Comments on the finding an...

Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2023 CAP prepared by; Richard Dowe, Executive Director (A) Current Finding on the Schedule of Findings and Questioned Costs (2) Finding 2023-002 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (b) Action taken - The Authority will strengthen internal controls and training of staff to ensure all activity is accurately reported in VMS. (c) Planned implementation date - The Authority expects to complete the corrective actions by June 30, 2024

View Audit 317417

Finding 481393 (2023-001)

Significant Deficiency 2023

Herkimer Housing Authority

NY

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2023 CAP prepared by; Richard Dowe, Executive Director (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2023-001 (a) Comments on the finding an...

Name of Auditee: Herkimer Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: June 30, 2023 CAP prepared by; Richard Dowe, Executive Director (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2023-001 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (b) Action taken - The Authority will strengthen internal controls and training of staff to ensure reporting deadlines are met. (c) Planned implementation date - The Authority expects to complete the corrective actions by August 31, 2024, at the time of its next required unaudited submission.

View Audit 317417

Finding 481372 (2023-001)

Significant Deficiency 2023

Embrace Families Solutions, Inc.

FL

Reporting Significant Deficiency § 200.512

Identifying Number: 2023-001 – Late Audit Reporting Finding: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. Corrective Actions Planned or Taken: The Organiza...

Identifying Number: 2023-001 – Late Audit Reporting Finding: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. Corrective Actions Planned or Taken: The Organization will schedule and complete future external audits in a manner that will allow timely reporting. Responsible Official: Rebecca Leininger, Executive Director Anticipated Completion Date: March 31, 2025

View Audit 317407

Finding 481365 (2023-001)

Significant Deficiency 2023

Catholic Charities, Inc.

MS

Internal Control / Segregation of Duties Reporting

Management has engaged an external consultant to perform bookkeeping and financial reporting services. In addition, management will schedule its external audit within a timeframe that ensures its completion before the Single Audit reporting deadline.

View Audit 317402

Finding 481362 (2023-002)

Significant Deficiency 2023

Community Action of Napa Valley

CA

Procurement, Suspension & Debarment Reporting Significant Deficiency

Views of Responsible Officials and Corrective Actions: Community Action of Napa Valley records all accounting records. This year was unique due to a big capital purchase. We sent the journal entries to the auditor to review before posting in the GL. We were missing entries due to lack of support we ...

Views of Responsible Officials and Corrective Actions: Community Action of Napa Valley records all accounting records. This year was unique due to a big capital purchase. We sent the journal entries to the auditor to review before posting in the GL. We were missing entries due to lack of support we received from the auditor during her departure from the organization. We have a process for year end closing to make sure all the entries are sufficiently entered.

View Audit 317399

Finding 481359 (2023-001)

Material Weakness 2023

Community Action of Napa Valley

CA

Cash Management Material Weakness Reporting

Views of Responsible Officials and Corrective Actions: Community Action of Napa Valley has participated in the season of sharing program for more than 10 years. So far the practice has been to recognize revenue when funding is received and at the end of the year credit any unused funds to deferred r...

Views of Responsible Officials and Corrective Actions: Community Action of Napa Valley has participated in the season of sharing program for more than 10 years. So far the practice has been to recognize revenue when funding is received and at the end of the year credit any unused funds to deferred revenue. Per auditor recommendation, CANV will only record assets and offsetting liabilities, not the expense and revenue of any season of sharing activities.

View Audit 317399

Finding 481351 (2023-005)

None 2023

West Harvey-Dixmoor School District 147

IL

Reporting Subrecipient Monitoring

Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 13 reports were filed late. Plan: Management will review its policies and procedures regarding timely grant expenditure report submissions with staff. Furtherm...

Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 13 reports were filed late. Plan: Management will review its policies and procedures regarding timely grant expenditure report submissions with staff. Furthermore, staff will be properly trained for adhering to grant compliance reporting deadlines. Anticipated Date of Completion: 6/30/2024. Name of Contact Person: Dr. Jerry Jordan, Interim Superintendent. Management Response: Management will work together with staff to verify that grant compliance reporting deadlines are met moving forward.

View Audit 317397

Finding 481333 (2023-004)

Significant Deficiency 2023

Rural Resources Community Action

WA

Reporting

FINDING 2023-004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Views of responsible officials and planned corrective actions: Management agrees with the assessment and wi...

FINDING 2023-004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization will implement a review control surrounding the submission of all special reports and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024. Contact Persons: Ryan Berendsen, Chief Operating Officer Delana Kromer, Controller

View Audit 317396

Finding 481324 (2023-003)

Material Weakness 2023

Rural Resources Community Action

WA

Subrecipient Monitoring Material Weakness Reporting

FINDING 2023-003 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Department of Labor Views of responsible officials and planned corrective actions: Management agrees with the assessment and is in the process of implementing corrective action....

FINDING 2023-003 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Department of Labor Views of responsible officials and planned corrective actions: Management agrees with the assessment and is in the process of implementing corrective action. The Organization has tightened controls for grant management. Claims are subject to two levels of review before submission. Due dates of reports are closely tracked and supporting documentation is retained. Additionally, the improved controls that have been implemented in the fiscal department help to ensure accurate and timely reporting. Contact Persons: Ryan Berendsen, Chief Operating Officer Delana Kromer, Controller

View Audit 317396

Finding 481320 (2023-002)

Significant Deficiency 2023

City of Overland Park, Kansas

KS

Subrecipient Monitoring Reporting Significant Deficiency § 200.514

Personnel Responsibile for Corrective Action: Janice Meier, Manager of Financial Services. Anticipated Completion Date: June 2024.Tracking and reporting ARPA expenditures includes many steps: - Assistant City Manager and Law approve projects submitted for use of ARPA funds. - Projects approved for ...

Personnel Responsibile for Corrective Action: Janice Meier, Manager of Financial Services. Anticipated Completion Date: June 2024.Tracking and reporting ARPA expenditures includes many steps: - Assistant City Manager and Law approve projects submitted for use of ARPA funds. - Projects approved for full or partial funding from ARPA funds are approved by City Council as either part of the CIP/MIP budget approval or as a standalone item. - Listing of projects and amounts to be funded by ARPA is provided to Finance Manager. - Contracting - Project Manager notifies the Law Department if the resulting contract is funded by ARPA funds. - Law Department approves contracts as to form (including review of required ARPA language. - Finance Manager reviews expenditures for each project. Expenditures would have been routed to appropriate individuals and approved in the finance system. - Finance Manager determines fuding to be moved to project based on expenditures made and allocated ARPA funds remaining for project. - Project expenditures over the ARPA funding will be funded through other sources. - Finance Manager enters current quarter and life to date information into SLFRF reporting. Second quarter 2024 and future submissions will be approved by the Director of Finance and Budget prior to entering into SLFRF system.

View Audit 317392

Finding 481313 (2023-004)

Material Weakness 2023

Mesa County, Colorado

CO

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

The County concurs with this finding and is refining procedures ensuring all reports, reviews, and communications are performed, reviewed, completed, and documented in a timely and accurate manner.

View Audit 317385

Finding 481292 (2023-005)

Material Weakness 2023

West Virginia School of Osteopathic Medicine Clinic, Inc. D/b/a Robert C. Byrd Clinic

WV

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Finding 2023-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Period 4 TIN#550559322 Federal Financial Assistance Listing #93.498 Compliance Requir...

Finding 2023-005 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Period 4 TIN#550559322 Federal Financial Assistance Listing #93.498 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Costs Principles and Reporting Finding Summary: The original expenditure listing which would have included the review of the expenditure listing, was not retained. As a part of the single audit, the Clinic recreated the expenditure listing to support the expenditures reported on the special report submitted to the Department of Health and Human Services for Period 4, however there was no control in place to retain the original documentation of the determination of expenditures and their related review. In addition, there was no retained documentation of the review and approval of the Clinic’s special report submitted to the Department of Health and Human Services for Period 4 TIN #550559322. Responsible Individuals: Kayla Trent, Finance Director Corrective Action Plan: Management agrees with the finding and has reviewed the operating procedures of Robert C. Byrd Clinic. Furthermore, we have implemented procedures to retain expenditure listings and other support for federal awards as well as the related review. The Clinic began retaining expense reconciliations for all Grants. Anticipated Completion Date: July 1, 2024

View Audit 317379

Finding 481291 (2023-004)

Significant Deficiency 2023

West Virginia School of Osteopathic Medicine Clinic, Inc. D/b/a Robert C. Byrd Clinic

WV

Reporting Significant Deficiency

Finding 2023-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Period 4 TIN#550559322 Federal Financial Assistance Listing #93.498 Compliance Requir...

Finding 2023-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Period 4 TIN#550559322 Federal Financial Assistance Listing #93.498 Compliance Requirement: Preparation of Schedule of Expenditures of Federal Awards Finding Summary: The Clinic does not have an internal control system designed to ensure the schedule of expenditures of federal awards is complete and accurate. Responsible Individuals: Kayla Trent, Finance Director Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the schedule of expenditures of federal awards and accompanying notes. We requested that our auditors, Eide Bailly LLP, prepared the schedule of expenditures of federal awards and the accompanying notes to the schedule of expenditures of federal awards as a part of their annual audit. We have designated a member of management to review the drafted schedule of expenditures of federal awards and accompanying notes. Anticipated Completion Date: Ongoing

View Audit 317379

Corrective Action Plans

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