Corrective Action Plans

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REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2025-007 Federal Reporting Deadline Finding Summary Criteria – 2CFR Part 200, Subpart F, § 200.512(a)(1) requires the District’s audited Schedule of Expenditures Federal Awards (SEF...
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2025-007 Federal Reporting Deadline Finding Summary Criteria – 2CFR Part 200, Subpart F, § 200.512(a)(1) requires the District’s audited Schedule of Expenditures Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The District’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2025, were not submitted to the federal audit clearinghouse within nine months after the end of the audit period. Corrective Action Plan Actions Planned – The completion of the District’s audited annual financial statements for the year ended June 30, 2025, which is a required component of the federal reporting package, was delayed beyond the nine-month deadline, primarily due to turnover in the District’s finance department. District management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. Official Responsible – Brian Schultz, the District’s Finance Director. Planned Completion Date – December 31, 2026. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – Brian Schultz, the District’s Finance Director, will monitor the year-end financial closing and reporting process to ensure all federal and state reporting requirements are complied with in the future.
The EBR Head Start Program follows the established financial policies, procedures, and approval processes administered through the City of Baton Rouge and Parish of East Baton Rouge. EBR Head Start does not maintain a separate set of finance procedures independent of the City-Parish. Rather, the pro...
The EBR Head Start Program follows the established financial policies, procedures, and approval processes administered through the City of Baton Rouge and Parish of East Baton Rouge. EBR Head Start does not maintain a separate set of finance procedures independent of the City-Parish. Rather, the program operates within the existing City-Parish framework. These processes include the review, approval, and monitoring of activities necessary to support compliance with applicable Federal requirements. The finding identified an opportunity for the Head Start Program to demonstrate how it applies and maintains evidence of these existing controls within the department. The Department of Transportation and Drainage will assess and improve its current guidelines and procedures for ensuring record-keeping compliance with all applicable federal requirements. Although currently being enforced, these remedies will include the following processes: Ensure applicable federal statute requirements are included in the contract advertisement, proposal and bid documents; Identifying and documenting when a contract can be sole sourced; Collecting and storing compliance documentation before, during and after contract execution; Internal audit for compliance; and additional controls identified during discussions between the Department of Transportation and Drainage and its consultants. While internal controls were informally in place for Airport, the department-wide documentation demonstrating the design and operating effectiveness of controls was not formalized. To address this and ensure full compliance with 2 CFR 200.303, management has initiated the following corrective actions: Development and formal adoption of comprehensive, written policies and procedures that explicitly define internal controls over each applicable compliance requirement, utilizing recognized frameworks such as COSO or the Green Book; Implementing a centralized or coordinated approach for maintaining internal control documentation to ensure consistency and guarantee that evidence of control activities is readily accessible; Establish a process for periodic reviews to verify that all applicable compliance documentation is complete, current, and aligned with federal requirements; Relevant staff and departmental personnel will undergo training on these formalized policies to reinforce expectations for documenting internal controls in accordance with Uniform Guidance. The Department of Environmental Services will assess and improve its current guidelines and procedures for documenting internal controls over federal awards and ensuring compliance with applicable federal requirements. These improvements will include developing formal department-level procedures, identifying and maintaining required compliance documentation, establishing consistent record-retention practices, periodically reviewing documentation for completeness and accuracy, providing guidance to appropriate staff, and implementing any additional controls identified as necessary to comply with 2 CFR Part 200.303. Expected Implementation Date: December 2026 Contact person: Kelly LeDuff, Executive Director/Community Development, Federal Programs & Outreach Mike Edwards, Director of Aviation, Baton Rouge Metropolitan Airport Fred Raiford, Director, Transportation and Drainage Adam Smith, Director, Environmental Services
The Organization will review and implement processes and controls to ensure they record expenditures in the appropriate period and provide accurate year–end account balances
The Organization will review and implement processes and controls to ensure they record expenditures in the appropriate period and provide accurate year–end account balances
The Organization should develop a compliance calendar that includes financial reporting deadlines and set automatic reminders in advance of each deadline to aid in properly planning and timing submission of reporting packages. Additionally, the Organization should engage the audit firm well before t...
The Organization should develop a compliance calendar that includes financial reporting deadlines and set automatic reminders in advance of each deadline to aid in properly planning and timing submission of reporting packages. Additionally, the Organization should engage the audit firm well before the fiscal year end, and the auditors should put this engagement on their calendar well in advance of the due date. The Organization should establish a timeline with the auditors that aligns with internal deadlines to ensure sufficient time to conduct the audit. The Organization’s Board of Directors should be more actively engaged in the auditing and reporting process to establish a greater degree of accountability and oversight. Anticipated Completion Date: 03/31/2027. Actions Taken: The Organization has begun implementing the above-mentioned recommendations. The Organization will ensure that it has a working compliance calendar to assist in meeting the reporting deadline. Additionally, the Organization has engaged the audit firm for their upcoming fiscal year-end, and the audit firm has put it on its calendar to begin the audit process well in advance. The Organization’s board of directors has agreed to oversee the auditing and reporting processes to a greater extent. With these actions, the Organization expects to comply with the Uniform Guidance for single audits deadline for the fiscal year end 06/30/2026. Mr. Moshe Weiss, Food Program director, has been designated to monitor the plan of corrective action for this finding. He can be reached at 845-425-0909. Contact Person Responsible for Corrective Action: Moshe Weiss, Food Program Director
2025-001: Supervisory Review of Accounting function Management Response and Corrective Actions Taken: Management acknowledges that certain subcontractor invoices incurred prior to September 30 were not accrued, resulting in an audit adjustment. While the adjustment was necessary, management does not...
2025-001: Supervisory Review of Accounting function Management Response and Corrective Actions Taken: Management acknowledges that certain subcontractor invoices incurred prior to September 30 were not accrued, resulting in an audit adjustment. While the adjustment was necessary, management does not believe the issue resulted from a lack of oversight. During the fiscal year, management and the board identified concerns within the finance department to stregthen financials management and internal controls. Action taken included revising the organization's fiscal policies, engaging an independent firm to asses the finance department, obtaining Board oversight and approval throughout the process, documenting critical accounting procedures, and implementing additional financial oversight during the transition. Management also strengthened year end closing procedures by establishing documented account reconciliation, review, and accrual processes to ensure liabilities are recorded in the proper reporting period regardless of invoice receipt date. Manamgement believes these actions demonstrate proactive oversight, transparency with the board, and committement to stregthening the oprganization's internal control enviroment while reducing financial and operational risk. Anticipated completion date: Implemented March 2026
The Organization should develop a compliance calendar that includes financial reporting deadlines and set automatic reminders in advance of each deadline to aid in properly planning and timing submission of reporting packages. Additionally, the Organization should engage the audit firm well before t...
The Organization should develop a compliance calendar that includes financial reporting deadlines and set automatic reminders in advance of each deadline to aid in properly planning and timing submission of reporting packages. Additionally, the Organization should engage the audit firm well before the fiscal year end, and the auditors should put this engagement on their calendar well in advance of the due date. The Organization should establish a timeline with the auditors that aligns with internal deadlines to ensure sufficient time to conduct the audit. The Organization’s Board of Directors should be more actively engaged in the auditing and reporting process to establish a greater degree of accountability and oversight. Anticipated Completion Date: 05/31/2027. Actions Taken: The Organization has begun implementing the above-mentioned recommendations. The Organization will ensure that it has a working compliance calendar to assist in meeting the reporting deadline. Additionally, the Organization has engaged the audit firm for their upcoming fiscal year-end, and the audit firm has put it on its calendar to begin the audit process well in advance. The Organization’s board of directors has agreed to oversee the auditing and reporting processes to a greater extent. With these actions, the Organization expects to comply with the Uniform Guidance for single audits deadline for the fiscal year end 08/31/2026. Nisson Portnoy, Food Program director, has been designated to monitor the plan of corrective action for this finding. He can be reached at 845-368-2247. Contact Person Responsible for Corrective Action: Nisson Portnoy, Food Program Director
THE COALITION WILL REQUIRE DOCUMENTED REVIEW AND APPROVAL OF EMPLOYEE TIME FOR EVERY PAYROLL PERIOD AND WILL RETAIN PAYROLL AND TIMEKEEPING RECORDS IN AN AUDIT-ACCESSIBLE LOCATION. BEFORE PAYROLL IS PROCESSED, DESIGNATED MANAGEMENT WILL REVIEW TIME ENTRIES FOR COMPLETENESS, FUNDING ALLOCATION, LEAVE...
THE COALITION WILL REQUIRE DOCUMENTED REVIEW AND APPROVAL OF EMPLOYEE TIME FOR EVERY PAYROLL PERIOD AND WILL RETAIN PAYROLL AND TIMEKEEPING RECORDS IN AN AUDIT-ACCESSIBLE LOCATION. BEFORE PAYROLL IS PROCESSED, DESIGNATED MANAGEMENT WILL REVIEW TIME ENTRIES FOR COMPLETENESS, FUNDING ALLOCATION, LEAVE, AND APPROVAL STATUS. THE PAYROLL FILE RETAINED FOR EACH PERIOD WILL INCLUDE THE APPROVED TIME RECORD, PAYROLL REGISTER, ALLOCATION DETAIL, AND EVIDENCE OF PREPARER/REVIEWER APPROVAL. WHEN TIMEKEEPING OR PAYROLL SYSTEMS CHANGE, THE COALITION WILL EXPORT AND PRESERVE HISTORICAL REPORTS AND APPROVAL RECORDS FOR THE APPLICABLE RECORD-RETENTION PERIOD BEFORE ACCESS TO THE PRIOR SYSTEM ENDS.
Implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Corrective Action: The District will establish a formal Federal Grant Compliance Reporting Calendar and Review Process. The corrective action will include: 1. Development and maintenance of a comprehensive federal reporting calendar identifying: o Grant/program; o Required report; o Reporting freque...
Corrective Action: The District will establish a formal Federal Grant Compliance Reporting Calendar and Review Process. The corrective action will include: 1. Development and maintenance of a comprehensive federal reporting calendar identifying: o Grant/program; o Required report; o Reporting frequency; o Federal or grantor due date; o Responsible preparer; o Supervisory reviewer; o Backup personnel; o Date prepared; o Date reviewed; and o Date submitted. 2. Establishment of internal deadlines sufficiently in advance of federal reporting deadlines to allow for supervisory review and correction. 3. Documented supervisory review before submission of federal reports. 4. Assignment of backup personnel for critical federal reporting responsibilities. 5. Periodic management review of upcoming reporting deadlines. 6. An escalation procedure for reports approaching their deadline without completion. 7. Retention of evidence demonstrating report preparation, review, submission, and acceptance when available. 8. Quarterly review of the federal reporting calendar to identify changes in grant requirements, personnel responsibilities, or reporting deadlines. 9. Coordination of the federal reporting calendar with the year-end close and Single Audit timetable. 10. Upon execution and implementation of the ICA, applicable grant accounting and financial reporting procedures will be coordinated with the County Auditor's Office to the extent those functions are included within the shared services established under the Agreement. Measure of Completion: The District will have the formal federal reporting calendar, assigned responsibilities, backup assignments, supervisory review procedures, and escalation procedures implemented by October 31, 2026. All federal reports will thereafter be submitted by their applicable deadlines. Management will retain documentation demonstrating timely preparation, supervisory review, and submission. Any missed deadline will be documented, investigated, and addressed through appropriate corrective action. Target Completion Date: October 31, 2026, for development and implementation; ongoing thereafter. District Management Contact: Tomiko Fisher, Chief Operating Officer
Corrective Action: The District will establish a formal Federal Award Period-of-Performance and Payroll Cutoff Procedure as a component of its year-end closing and grant reporting processes. The corrective action will include: 1. Identification of all payroll periods crossing the September 30 fiscal...
Corrective Action: The District will establish a formal Federal Award Period-of-Performance and Payroll Cutoff Procedure as a component of its year-end closing and grant reporting processes. The corrective action will include: 1. Identification of all payroll periods crossing the September 30 fiscal year-end. 2. Calculation and documentation of payroll and related benefits attributable to each fiscal year. 3. Procedures to ensure federal award expenditures reported on the SEFA are recorded in the appropriate fiscal period. 4. Documented spot checks of payroll and nonpayroll federal expenditures around fiscal year-end. 5. Coordination between Payroll, Accounting, and Grant Accounting regarding fiscal-year cutoff. 6. Supervisory review of year-end federal award cutoff calculations before preparation of the SEFA. 7. Training for accounting, payroll, and grant personnel regarding period-of-performance and fiscal-year cutoff requirements. 8. Upon execution and implementation of the ICA, applicable grant accounting, payroll cutoff, and financial reporting procedures will be coordinated with the County Auditor's Office to the extent those functions are included within the shared services established under the Agreement. Measure of Completion: The District will have the formal federal award period-of-performance and payroll cutoff procedures implemented by October 31, 2026. The procedures will thereafter be incorporated into the annual year-end close process. All federal award payroll and applicable nonpayroll expenditures crossing fiscal year-end will be reviewed and documented. The FY2026 SEFA will receive a specific period-of-performance and cutoff review before submission to the independent auditors. Target Completion Date: October 31, 2026, for development and implementation; ongoing thereafter. District Management Contact: Tomiko Fisher, Chief Operating Officer
2025-009 Federal Direct Student Loans – Assistance Listing No. 84.268 Federal Pell Grant Program – Assistance Listing No. 84.063 Recommendation: We recommend the University design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation ...
2025-009 Federal Direct Student Loans – Assistance Listing No. 84.268 Federal Pell Grant Program – Assistance Listing No. 84.063 Recommendation: We recommend the University design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University reviewed its awarding and reconciliation processes following the identified discrepancy between COD and the institutional ledger, which resulted from packaging based on an earlier ISIR transaction without confirming the most recent ISIR data. To address this, the University has partnered with FA Solutions and implemented enhanced controls within Regent, including system checks to flag updated ISIR information and require confirmation of the most current transaction prior to packaging.Additionally, reconciliations and related reporting provided by FA Solutions will be reviewed for accuracy and completeness. Name(s) of the contact person(s) responsible for corrective action: Levi Powell, Director of Financial Aid Planned completion date for corrective action plan: 3/31/2026
U.S. Department of Education 2025-003 Federal Direct Student Loans – Assistance Listing No. 84.268 Federal Pell Grant Program – Assistance Listing No. 84.063 Recommendation: We recommend the University review current processes for reporting to NSLDS and implement procedures to ensure submissions are...
U.S. Department of Education 2025-003 Federal Direct Student Loans – Assistance Listing No. 84.268 Federal Pell Grant Program – Assistance Listing No. 84.063 Recommendation: We recommend the University review current processes for reporting to NSLDS and implement procedures to ensure submissions are reported timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Urshan is currently in the onboarding process to partner with the National Student Clearinghouse, which will improve the timeliness and accuracy of our enrollment reporting to NSLDS. In addition, we are developing and implementing a standardized SOP that establishes defined reporting schedules (at least every 60 days), clearly outlines roles and responsibilities, and includes reconciliation procedures to ensure data accuracy. Name(s) of the contact person(s) responsible for corrective action: Levi Powell, Director of Financial Aid Planned completion date for corrective action plan: 7/31/2026
Federal Award Agency: Department of Housing and Urban Development Name of Contact Person: Jennifer Carter, Voucher Programs Director Corrective Action: In order to ensure all units are properly scheduled for inspection within the required period; Vancouver Housing Authority will continue to pull mon...
Federal Award Agency: Department of Housing and Urban Development Name of Contact Person: Jennifer Carter, Voucher Programs Director Corrective Action: In order to ensure all units are properly scheduled for inspection within the required period; Vancouver Housing Authority will continue to pull monthly reports for inspections due. VHA will continue to schedule inspections for tenant-based voucher households every 18 months to ensure we meet the two-year period and will continue to run reports for “missed” inspections that do not have a completed inspection within the expected time period. VHA staff have implemented additional reporting to review the assigned inspection schedule on active units at least annually. VHA has updated internal compliance process to review inspection and unit specific requirements during a PBV to tenant-based property conversion. Date of Planned Corrective Action: The above process has been completed.
FINDING 2025-003 – LATE REPORTING Due to turnover in the CFO and CEO roles, there was delay in the compiling of records related to the audit. CPH has strengthened internal controls by hiring a contract CFO and controller as well as a senior accountant on staff. These roles will ensure compliance wit...
FINDING 2025-003 – LATE REPORTING Due to turnover in the CFO and CEO roles, there was delay in the compiling of records related to the audit. CPH has strengthened internal controls by hiring a contract CFO and controller as well as a senior accountant on staff. These roles will ensure compliance with Uniform Guidance audit reporting by implementing procedures to track submission deadlines, assigning responsibility for timely filing of the audit report and FAC Data Collection Form, and establishing management review processes to ensure compliance with Uniform Guidance reporting requirements.
Finding 1229202 (2025-003)
Material Weakness 2025
The County Clerk has implemented a program to ensure knowledge and awareness of all federal monies being expended. The County Treasurer will set up accounts within our financial software to account for all transactions.
The County Clerk has implemented a program to ensure knowledge and awareness of all federal monies being expended. The County Treasurer will set up accounts within our financial software to account for all transactions.
Finding 2025-003 – Noncompliance – Reporting (Repeat) Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management understands the data collection was not submitted within nine months of June 30 year-end. Procedures will be implemented to make sure the audit is comple...
Finding 2025-003 – Noncompliance – Reporting (Repeat) Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management understands the data collection was not submitted within nine months of June 30 year-end. Procedures will be implemented to make sure the audit is completed before the nine-month deadline. Data collections will then be uploaded to the federal clearing hours before the ninemonth deadline or within 30 days of the audit report being issued. Proposed Completion Date: March 31, 2027
All Nations Health Center will identify appropriate resources and implement procedures needed for timely submission of the Single Audit report in the future.
All Nations Health Center will identify appropriate resources and implement procedures needed for timely submission of the Single Audit report in the future.
Policies and procedures for review of quarterly financial and performance reports will be followed on a consistent basis.
Policies and procedures for review of quarterly financial and performance reports will be followed on a consistent basis.
Finding Number: 2025-003 Planned Corrective Action: To ensure compliance with federal reporting standards, the Organization will require a secondary review of all federal reports submitted to granting agencies. This secondary review will specifically include the Uniform Data System (UDS) report, and...
Finding Number: 2025-003 Planned Corrective Action: To ensure compliance with federal reporting standards, the Organization will require a secondary review of all federal reports submitted to granting agencies. This secondary review will specifically include the Uniform Data System (UDS) report, and the reviewer will verify that all reported amounts, including the applicable UDS table line items, are traceable to and supported by the underlying data prior to submission. The designated secondary reviewer shall be an individual that has strong knowledge of the reporting requirements. Anticipated Completion Date: 2/15/2026 Responsible Contact Person: Tyson Bouyack, Chief Financial Officer
Views of Responsible Officials and Planned Corrective Actions: The inconsistencies found in the FFR report were from the report filed in early 2025 prior to the new CFO being hired. The CFO now takes full responsibility for grants management and the associated reporting. Grant records are now being ...
Views of Responsible Officials and Planned Corrective Actions: The inconsistencies found in the FFR report were from the report filed in early 2025 prior to the new CFO being hired. The CFO now takes full responsibility for grants management and the associated reporting. Grant records are now being kept in a more accurate and consistent manner, and all required filings are completed timely and in consultation with an external grant consultant when necessary. The 2025 UDS report was prepared with a new process and new staff members. This is an improved structure than previously used, and it will continue to be refined as staff gain more knowledge and experience with the UDS. Staff participate in all available training courses and use a Teams Channel to communicate and share information. The team will perform a final review and ensure that there is supporting documentation that incorporates any follow-up adjustments and agrees to the final UDS report.
SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-001: Section 202 Supportive Housing for the Elderly - Capital Advance, ALN 14.157 Recommendation: The Project should implement procedures to ensure that initial and ongoing tenant eligibility documentat...
SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-001: Section 202 Supportive Housing for the Elderly - Capital Advance, ALN 14.157 Recommendation: The Project should implement procedures to ensure that initial and ongoing tenant eligibility documentation is obtained timely and maintained in tenants’ files. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips Irene Phillips CFO
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Two Operating as I.W. Abel Place, respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University D...
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Two Operating as I.W. Abel Place, respectfully submits the following corrective action plan for the year ended December 31, 2025. 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, 2025 through December 31, 2025 The findings from the December 31, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-002: Section 202 Supportive Housing for the Elderly – Capital Advance, ALN 14.157 Recommendation: The Project should comply with HUD regulations for implementing rent increases upon receiving HUD approval, and ensure financial statements are recorded in accordance with GAAP. Action Taken: Staff training has been provided to insure timely applying of gross rent changes and requesting timely move out of tenants on the voucher. This is included in monthly reporting procedures.
FINDING No. 2025-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures for compliance with all HUD regulations and ensure that the supporting documents are prepared in a timely manner. Action Taken: Staff training has been provided re...
FINDING No. 2025-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures for compliance with all HUD regulations and ensure that the supporting documents are prepared in a timely manner. Action Taken: Staff training has been provided regarding UA support and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO Irene Phillips CFO
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Three, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2025. 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, 2025. 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, 2025 through December 31, 2025 The findings from the December 31, 2025 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. 2025-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to monitor the expiration of HUD required documents to ensure timely preparation and approval. Action Taken: Management is in the process of renewing all management certifications and will provide accountant extra training to monitor.
Funds will not be drawn down until an invoice or proper pay request is received, and purchase order or contract are in hand, and payment is made promptly within no more than three business days. The Schedule of Expenditures of Federal Awards will be reviewed by Management that all funding received a...
Funds will not be drawn down until an invoice or proper pay request is received, and purchase order or contract are in hand, and payment is made promptly within no more than three business days. The Schedule of Expenditures of Federal Awards will be reviewed by Management that all funding received and reported has be fully expensed by the Authority prior to submission on the Hinkle system for audit.
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