Corrective Action Plans

Finding 498817 (2023-001)

Material Weakness 2023

Beacon, Inc.

IN

Internal Control / Segregation of Duties Material Weakness Reporting

Management concurs with the reported finding. The current economics of the organization do not allow for us to correct this weakness. We believe our current accounting capacity is sufficient for routine day to day needs. We will continue to seek outside guidance through our annual independent aud...

Management concurs with the reported finding. The current economics of the organization do not allow for us to correct this weakness. We believe our current accounting capacity is sufficient for routine day to day needs. We will continue to seek outside guidance through our annual independent audit to correct minor errors that sometimes occur or to perform other accounting needs.

View Audit 321555

Finding 498816 (2023-001)

Material Weakness 2023

City of Butler

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2023-001 Finding Subject: Lack of Internal Controls for Federal Reporting Summary of Finding: The City submitted one P&E report during the audit period; however, the report was submitted without a review or oversight process in place to prevent, or detect and correct, errors. As a result, er...

FINDING 2023-001 Finding Subject: Lack of Internal Controls for Federal Reporting Summary of Finding: The City submitted one P&E report during the audit period; however, the report was submitted without a review or oversight process in place to prevent, or detect and correct, errors. As a result, errors in reporting were identified. The cumulative obligations and current period obligations were understated by $104,988. The cumulative obligations and current period obligations reported was the total amount of grant funds expended through December 31, 2022 instead the funds expended through March 31,2023. Contact Person Responsible for Corrective Action: Angela Eck Contact Phone Number and Email Address: 260-868-5200, clerktreasurer@butler.in.us Views of Responsible Officials: “We concur with the finding.” Description of Corrective Action Plan: I have already created a form to be used for all federal reporting. Someone in the office will verify the time frame reported and the amounts. This form is attached. Anticipated Completion Date: September 17, 2024

View Audit 321553

Finding 498807 (2023-002)

None 2023

Columbia County Housing Corperation-Dba Community Strategies Group

PA

Questioned Costs Reporting

The required reporting package for the year ended December 31, 2022, was not submitted to the Federal Audit Clearinghouse (FAC) in a timely manner. Planned Corrective Action: CSG will ensure appropriate staff have adequate time to prepare for the audit and work with t he audit firm to make sure the ...

The required reporting package for the year ended December 31, 2022, was not submitted to the Federal Audit Clearinghouse (FAC) in a timely manner. Planned Corrective Action: CSG will ensure appropriate staff have adequate time to prepare for the audit and work with t he audit firm to make sure the reporting package is submitted by the due dates. Name of Contact Person: Rich Kisner, Executive Director Anticipated Completion Date: Prior to the issuance of the 2023 financial statements.

View Audit 321520

Finding 498801 (2023-001)

Material Weakness 2023

Livingston County, Michigan

MI

Reporting Questioned Costs Material Weakness § 200.502

Condition: The total amount of expenditures originally reported on the SEFA excluded $1,024,472 of expenditures related to the Congressional Directives program. Planned Corrective Action: Livingston County will implement a review process going forward to ensure all expenses are included on the SEFA....

Condition: The total amount of expenditures originally reported on the SEFA excluded $1,024,472 of expenditures related to the Congressional Directives program. Planned Corrective Action: Livingston County will implement a review process going forward to ensure all expenses are included on the SEFA. Contact person responsible for corrective action: Cynthia Arbanas, Deputy County Administrator Anticipated Completion Date: 12/31/2024

View Audit 321508

Finding 498799 (2023-005)

Significant Deficiency 2023

Inspiration Ministries, Inc.

IN

Questioned Costs Reporting Internal Control / Segregation of Duties

Management has included Butler CPA to help with accurately reporting and documenting internal and third-party transactions.

View Audit 321507

Finding 498798 (2023-004)

None 2023

Inspiration Ministries, Inc.

IN

Subrecipient Monitoring Reporting § 200.508

Management will continue to ensure that the Schedule of Expenditures of Federal Awards is complete. Inspiration did prepare the 2023 SEFA, and it was delivered to the auditors immediately in April 2024 at the beginning of our audit.

View Audit 321507

Finding 498796 (2023-002)

Material Weakness 2023

Inspiration Ministries, Inc.

IN

Questioned Costs Allowable Costs / Cost Principles Reporting

Management, with the inclusion of Butler CPA firm, will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstated financial statements and increase the accuracy of the interim financial reports used by management. The Organization has implemented ...

Management, with the inclusion of Butler CPA firm, will incorporate financial reporting internal controls to detect material adjustments, prevent materially misstated financial statements and increase the accuracy of the interim financial reports used by management. The Organization has implemented Administration Responsibilities January 1, 2024, to alleviate all material adjustments and lack of documentation.

View Audit 321507

Finding 498767 (2023-001)

Material Weakness 2023

Housing Authority of Asotin County

WA

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Housing Authority of Asotin County January 1, 2023 through December 31, 2023 This schedule presents the corrective action the Housing Authority is planning to take for findings included in this report in accordance with Title 2 U.S...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Housing Authority of Asotin County January 1, 2023 through December 31, 2023 This schedule presents the corrective action the Housing Authority is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The Housing Authority had inadequate internal controls for ensuring compliance with Housing Quality Standards enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone of Housing Authority contact person: KayLee Rosgen, Manager, Business and Finance 1212 Fair St., Clarkston, WA 99403 (509) 758-5751 ext. 4 Corrective action the auditee plans to take in response to the finding: The Housing Authority does concur with the State Auditor’s Office finding that the Housing Quality Standards (HQS) requirements are to follow up with the landlord if any life-threatening deficiencies are identified during an inspection. The requirement states that “If a deficiency is life-threatening, the owner (landlord) must correct the deficiency within 24 hours of notification” (24 CFR 982.404(a)(3)). The Housing Authority’s corrective action plan moving forward includes the following: • Reviewing HQS/NSPIRE standards with current staff assigned to performing and processing Section 8 inspections during a monthly meeting • Implement internal controls that ensure all life-threatening deficiencies are identified and all required notifications are made • Review all parts of the Code of Federal Regulations (CFR) and PIH notices distributed by HUD monthly that pertain to HQS/NSPIRE inspection standards • All pertinent staff will take the next NSPIRE Inspection Standards training (all inspectors and Section 8 Occupancy Specialist) • Updating our process to include the use of a new inspection checklist that separately identifies life-threatening deficiencies, as well as using a new form to document attempts to contact the landlord and the date the deficiency is resolved The Housing Authority acknowledges that we lacked the appropriate internal controls to identify and notify the landlords of any life-threatening deficiencies that must be corrected within 24 hours. With this corrective action plan in place as of September 9, 2024, the Housing Authority feels that we are on track to comply with the requirements set forth by HUD and any relevant CFRs. Anticipated date to complete the corrective action: September 9, 2024 (immediately and on-going)

View Audit 321448

Finding 498752 (2023-001)

Material Weakness 2023

Thurston County

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Thurston County January 1, 2023 through December 31, 2023 This schedule presents the corrective action planned by the County for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Thurston County January 1, 2023 through December 31, 2023 This schedule presents the corrective action planned by the County for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The County had inadequate internal controls for ensuring compliance with federal reporting requirements. Name, address, and telephone of County contact person: Darren Bennett, Financial Services Manager, (360) 867-2253 2000 Lakeridge Dr. SW Olympia, WA 98502-6090 Corrective action the auditee plans to take in response to the finding: The County values the opportunity to collaborate with the State Auditor’s Office in enhancing our financial reporting processes. In 2022, we faced notable turnover in the positions responsible for FFATA reporting due to the Public Health Emergency. Furthermore, as we transitioned out of this emergency in 2023, ongoing staffing challenges contributed to a loss of historical knowledge and established practices. In response to the recommendation, the County has taken and plans to take the following actions: • Update procedures for FFATA reporting, including staff responsibilities and timelines (implemented 8/2/2024). • Ensure management oversight to ensure timely and accurate reporting. • Provide training to all staff involved in the FFATA reporting process on their responsibilities (occurred 8/1/2024) We appreciate the opportunity to work with the State Auditor’s Office staff to improve the accuracy of our FFATA reporting requirements. Anticipated date to complete the corrective action: August 2, 2024

View Audit 321441

Finding 498739 (2023-001)

Significant Deficiency 2023

White River Housing Association

WA

HUD Housing Programs Reporting Questioned Costs

Management will restore funds to replacement reserve account when project funds become available. Management will review reserve withdrawals prior of release of funds from the reserve account to verify the release is approved by the HUD account executive and the release is not a duplicate. The app...

Management will restore funds to replacement reserve account when project funds become available. Management will review reserve withdrawals prior of release of funds from the reserve account to verify the release is approved by the HUD account executive and the release is not a duplicate. The approval will be reviewed by the person initiating the request and verified by the project bookkeeper.

View Audit 321420

Finding 498737 (2023-003)

Significant Deficiency 2023

Rock County

WI

Subrecipient Monitoring Reporting

Finding 2023-003 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Award Number/Year: Not applicable / 2023 Federal Agency: U.S. Department of Treasury Re...

Finding 2023-003 Program ALN: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Award Number/Year: Not applicable / 2023 Federal Agency: U.S. Department of Treasury Repeat of Finding 2022-003 Condition One of the two quarterly project expenditure reports tested reported fifteen subrecipients, which does not agree to the County’s determination of the relationship with the entity or the exclusion of subrecipient payments reported in the Schedule of Expenditures of Federal Awards for SLFRF. The sample was not statistically valid. Corrective Action Plan Corrective Action Planned: The County finance and administrative team have updated the relationship categories subsequent quarterly reports. Name(s) of Contact Person(s) Responsible for Corrective Action: Kristin Vander Kooi, Rock County Finance Director and Ryan Wiesen, Rock County Assistant Finance Director Anticipated Completion Date: September 18, 2024

View Audit 321412

Finding 498727 (2023-003)

Significant Deficiency 2023

Brown County

MN

Internal Control / Segregation of Duties Questioned Costs Reporting

Federal Agency: U.S. Department of Health and Human Servrces Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award ldentification Number and Year: 2305MN5ADM and 2305MN5MAP,2023 Pass-Through Agency: Minnesota Department of Human Services ...

Federal Agency: U.S. Department of Health and Human Servrces Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award ldentification Number and Year: 2305MN5ADM and 2305MN5MAP,2023 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2305MN5ADM and 2305MN5MAP Award Period: Year-Ended December 31, 2023 Type of Finding: Significant Deficiency in lnternal Control over Compliance Recommendation: It is recommended the County implement procedures to have a secondary person review the reports before they are submitted to the Minnesota Department of Human Services. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has implemented procedures and policies to have a secondary person review the reports and in a timely manner. Name of the contac{ person responsible for corrective action plan: Barb Dietz, Human Services Director Planned completion date for corrective action plan: December 31, 2024

View Audit 321408

Finding 498720 (2023-002)

Significant Deficiency 2023

Aid Upstate

SC

Cash Management Reporting Significant Deficiency

Contact Person: Tracy Carr, Andrew Hall Management Response: We agree with the auditors’ comments and the following action plan will be taken to implement internal control procedures to allow for timely reporting: Monthly grant reimbursement reports have a limited window before the due date. ...

Contact Person: Tracy Carr, Andrew Hall Management Response: We agree with the auditors’ comments and the following action plan will be taken to implement internal control procedures to allow for timely reporting: Monthly grant reimbursement reports have a limited window before the due date. Additional requirements have added time to properly prepare reimbursement reports. Gathering all supporting documentation before submission has increased the time needed before the complete reimbursement request package is ready. Each member of the finance team is sharing in the responsibilities to meet the deadline. Completion Date: Beginning September 1, 2024 and thereafter.

View Audit 321407

Finding 498709 (2023-005)

Significant Deficiency 2023

Maine Afl-Cio

ME

Reporting

Maine AFL-CIO will complete quarterly financial reports.

View Audit 321405

Finding 498707 (2023-003)

Material Weakness 2023

Maine Afl-Cio

ME

Reporting

Going forward, the ME AFL-CIO will reconcile grants to the trial balance.

View Audit 321405

Finding 498672 (2023-001)

Material Weakness 2023

Kittitas County

WA

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties

Finding ref number: 2023-001 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal reporting requirements. Name, address, and telephone of County contact person: Brian Carlson, 205 W. 5th Avenue, Ellensburg WA 98926, 509.962.7504 Corrective action t...

Finding ref number: 2023-001 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal reporting requirements. Name, address, and telephone of County contact person: Brian Carlson, 205 W. 5th Avenue, Ellensburg WA 98926, 509.962.7504 Corrective action the auditee plans to take in response to the finding: County has incorporated additional grant-specific templates into its budget- development process, thereby increasing visibility of all County grant awards to finance staff. County is also in the process of an ERP upgrade to include a robust grants- management module. The resulting visibility and standardization of both appropriations-setting and accounting for grant awards will enable coordination between Finance and other departments/offices for grants administration and will ensure uninterrupted integrity of internal controls during the inevitable staff-turnover that triggers this type of deficiency. Anticipated date to complete the corrective action: 03/31/2025

View Audit 321389

Finding 498668 (2023-002)

Material Weakness 2023

Mahnomen County

MN

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Contact Person – Bruce Starkey, County Administrator Corrective Action Plan – The County will review procedures to ensure expenditures charged to federal programs are supported with actual expenditures. Reports will undergo a review prior to submission. Completion Date – 9/30/2024

View Audit 321383 Questioned Costs: $1

Finding 498643 (2023-004)

Material Weakness 2023

County of Cambria, Pennsylvania

PA

Reporting

To ensure that there are several layers of monitoring for compliance, the BH/ID/EI Administrator will work will to prepare a listing annually at the start of the fiscal year that outlines the required reports and respective due dates. This list will be disseminated to the management and fiscal staff...

To ensure that there are several layers of monitoring for compliance, the BH/ID/EI Administrator will work will to prepare a listing annually at the start of the fiscal year that outlines the required reports and respective due dates. This list will be disseminated to the management and fiscal staff to include agency accountants, the Deputy BH Administrator, the Deputy ID Administrator, Quality Assurance/Risk Management Specialist, and Program Specialists to create a monthly check in between this identified team to ensure information is complete and available to ensure timely filing of all required fiscal reports.

View Audit 321344

Finding 498636 (2023-003)

Material Weakness 2023

County of Cambria, Pennsylvania

PA

Student Financial Aid Reporting

County of Cambria’s Children and Youth does concur with the finding. A list of all the required state submission dates are listed to ensure knowledge and time frame of submissions to current and new fiscal staff. Consistent vacancies in the fiscal department impact the global functioning of the agen...

County of Cambria’s Children and Youth does concur with the finding. A list of all the required state submission dates are listed to ensure knowledge and time frame of submissions to current and new fiscal staff. Consistent vacancies in the fiscal department impact the global functioning of the agency. During 2023 the vacancy rate in the fiscal department varied from 62% to 88% at any given time. Support staff is just that – support to the caseworkers, supervisors, and administration. However, with consistent vacancies, there are fewer individuals sharing the same amount of the workload. And the result of that is burnout and potential loss of more employees. Some fiscal responsibilities have been temporarily shifted onto clerical and management staff. The adjustments to these vacancies are experienced as increased workloads for other already fully-tasked staff members. Cambria County will continue to utilize a consultant company to train and assist the fiscal department to meet the requirements of Cambria County Children and Youth until the fiscal vacancies can be filled and timely submissions are accomplished. Management with collaborate with the Controller’s and the Commissioner’s Offices as vacancies are filled and duties are shifted. Cambria County Children and Youth management will review the work flow in the fiscal department to determine if any change is needed to enhance efficiency regarding timely submissions.

View Audit 321344

Finding 498625 (2023-002)

Material Weakness 2023

County of Cambria, Pennsylvania

PA

Student Financial Aid Reporting

County of Cambria’s Children and Youth does concur with the finding. A list of all the required state submission dates are listed to ensure knowledge and time frame of submissions to current and new fiscal staff. Consistent vacancies in the fiscal department impact the global functioning of the agen...

County of Cambria’s Children and Youth does concur with the finding. A list of all the required state submission dates are listed to ensure knowledge and time frame of submissions to current and new fiscal staff. Consistent vacancies in the fiscal department impact the global functioning of the agency. During 2023 the vacancy rate in the fiscal department varied from 62% to 88% at any given time. Support staff is just that – support to the caseworkers, supervisors, and administration. However, with consistent vacancies, there are fewer individuals sharing the same amount of the workload. And the result of that is burnout and potential loss of more employees. Some fiscal responsibilities have been temporarily shifted onto clerical and management staff. The adjustments to these vacancies are experienced as increased workloads for other already fully-tasked staff members. Cambria County will continue to utilize a consultant company to train and assist the fiscal department to meet the requirements of Cambria County Children and Youth until the fiscal vacancies can be filled and timely submissions are accomplished. Management with collaborate with the Controller’s and the Commissioner’s Offices as vacancies are filled and duties are shifted. Cambria County Children and Youth management will review the work flow in the fiscal department to determine if any change is needed to enhance efficiency regarding timely submissions.

View Audit 321344

Finding 498614 (2023-001)

Material Weakness 2023

County of Cambria, Pennsylvania

PA

Reporting

All reporting due dates for the PA Department of Aging (PDA) are listed in PDA’s report FY 2023-2024 AAA Reporting Deadlines. These dates will be closed monitored by Administrator M. Veil Griffith. The report was filed past the due date because of staffing vacancies in the Fiscal Office.

View Audit 321344

Finding 498612 (2023-003)

Material Weakness 2023

Village of Hales Corners

WI

Questioned Costs Material Weakness Reporting

Village Management staff will prepare the support document, the Village Administrator will review the support and submit to the appropriate approving Department for their submittals to the programs on a month end basis.

View Audit 321343

Finding 498608 (2023-003)

Material Weakness 2023

City of Olympia

WA

Subrecipient Monitoring Special Tests & Provisions Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Olympia January 1, 2023 through December 31, 2023 This schedule presents the corrective action planned by the City for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 2...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Olympia January 1, 2023 through December 31, 2023 This schedule presents the corrective action planned by the City for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). ref number: 2023-003 Finding caption: The City did not have adequate internal controls in place for ensuring compliance with federal special reporting and rehabilitation requirements. Name, address, and telephone of City contact person: Darian Lightfoot, Director of Housing and Homeless Response 601 4th Ave E, Olympia, WA 98501 (360)753-8033 Corrective action the auditee plans to take in response to the finding: The City takes seriously the use of federal funds, and the compliance requirements associated with them. The Housing and Homelessness Response team is committed to ensuring there are no further instances of noncompliance by updating our processes to meet these requirements. The inspections of rehabilitation projects were being performed remotely by reviewing contractor invoices and payments as evidence of work completion. Though each individual project site was not visited, the team did perform on-site monitoring visits at subrecipients’ locations and reviewed subrecipients’ documentation of project files. This process was a holdover from COVID, when we were unable to physically go on site to every project site. As COVID restrictions have lifted, we understand that a physical inspection at each site is now necessary. Moving forward, we have implemented requirements to inspect all sites receiving CDBG rehabilitation funding as a part of project close-out. Staff will also continue to review subrecipient records during monitoring to ensure subrecipients have adequate recordkeeping of completed rehabilitation projects. The department was unaware of the requirements of the FFATA filing and will be scheduling trainings to learn more about grant requirements. We thank the auditors for bringing the requirements to our attention. Anticipated date to complete the corrective action: 12/31/2024

View Audit 321336

Finding 498593 (2023-004)

Significant Deficiency 2023

Baltimore Corps, INC

DC

Questioned Costs Reporting Significant Deficiency § 200.512

Finding 2023-004: Significant Deficiency and Noncompliance Over Reporting Responsible Official’s Response and Corrective Action Plan We concur with the finding. We acknowledge the importance of adhering to the Federal guidelines for the submission of the reporting package within the mandated nine-mo...

Finding 2023-004: Significant Deficiency and Noncompliance Over Reporting Responsible Official’s Response and Corrective Action Plan We concur with the finding. We acknowledge the importance of adhering to the Federal guidelines for the submission of the reporting package within the mandated nine-month period. This finding is a result of the transition in the accounting team. To address this, BCI will implement the following actions: 1. Policies and Procedures Development: We will create and enforce comprehensive policies and procedures to ensure that audits are initiated and completed promptly. This will include detailed timelines and checkpoints to monitor progress throughout the audit process. In addition, we will adhere to a year end closing process that reconciles all significant accounts. 2. Training for Grant Administration: We will provide training for individuals responsible for administering Federal assistance programs within BCI. This training will cover essential aspects of grant administration, ensuring that our team is well-equipped to manage these programs efficiently and in compliance with Federal requirements. Planned Implementation Date of Corrective Action Plan September 1, 2024 Person Responsible for Corrective Action Plan Caryn York, Executive Director

View Audit 321331

Finding 498587 (2023-001)

Material Weakness 2023

Housing Initiatives, INC

WI

Questioned Costs Reporting Internal Control / Segregation of Duties

Criteria: Proper financial closing and reconciliation procedures should be in place to identify and adjust the financial records to ensure the financial statements are fairly stated and presented in accordance with applicable standards. These procedures should be followed not only for yearend clos...

Criteria: Proper financial closing and reconciliation procedures should be in place to identify and adjust the financial records to ensure the financial statements are fairly stated and presented in accordance with applicable standards. These procedures should be followed not only for yearend closing and reporting, but on a routine basis to ensure financial records are accurate through the reporting period. Condition: During audit procedures, the auditors proposed audit adjustments and account reclassification entries that, if not made, would have resulted in the financial statements being materially misstated. Specifically, adjustments were necessary to reconcile federal grant funds received but not accurately reflected in the financial records. Additionally, adjustments were necessary to reconcile the rental revenues between tenant payments and government subsidized rental payments. Cause: Certain adjustments for yearend accruals were not made by management. Additionally, certain reclassification adjustments were not identified that were necessary to present the financial statements accurately in accordance with applicable standards. Internal control processes and procedures do not currently include a review of actual rental payment transactions after the initial transaction is recorded. As a result, when actual rental payment funding sources differ from that of the initial transaction generated from the tenant management system, changes are not being identified or reflected in the financial records. Effect: Housing Initiatives, Inc.’s system of internal control may not prevent, detect, or correct misstatements in the financial statements. Questioned Costs: Not applicable Auditor’s Recommendation: The auditor will continue to work with Housing Initiatives, Inc., providing information and training where needed, to make Housing Initiatives, Inc. personnel more knowledgeable about its responsibility for the financial statements. The auditor recommends that Housing Initiatives, Inc. review the various monthly and year-end processes and transactions necessary to close and reconcile the financial records. Auditee’s Response: Housing Initiatives, Inc. acknowledges its responsibility for the financial statements and proper presentation of such. Housing Initiatives, Inc. has continued to work with internal staff as well as consultants to continually update processes and procedures to ensure that financial activity is properly captured and recorded.

View Audit 321330

Corrective Action Plans

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