Corrective Action Plans

Finding 6850 (2023-001)

Material Weakness 2023

UT

Material Weakness Reporting Internal Control / Segregation of Duties

Finding Summary: Utah Military Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER fun...

Finding Summary: Utah Military Academy is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER funds and criteria used and number of full-time equivalent positions for all GEER & ESSER funds received from the USBE during the period of July 1, 2021 to June 30, 2022. Utah Military Academy reported ESSER expenditures and number of specific positions supported with ESSER funds incorrectly not in accordance with the instructions provided by the State of Utah. Responsible Individuals: Haydn Stender, Business Manager and Bill Orris, Superintendent Corrective Action Plan: Management will provide the USBE with the correct ESSER expenditures and number of specific positions supported with ESSER funds for the correct reporting period. Anticipated Completion Date: Ongoing Anticipated Completion Date: Management will ensure all necessary corrective action plan items are in place by the end of the next reporting period.

View Audit 8790

Finding 6849 (2023-001)

Material Weakness 2023

Housing Authority of the City of Kelso

WA

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kelso Housing Authority April 1, 2022 through March 31, 2023 This schedule presents the corrective action the Authority is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regula...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kelso Housing Authority April 1, 2022 through March 31, 2023 This schedule presents the corrective action the 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 depository agreement requirements for its Section 8 Housing Choice Voucher program. Name, address, and telephone of Authority contact person: Joleen Reece, Executive Director 360-423-3490 1415 S. 10th Avenue Kelso, WA 98626 Corrective action the auditee plans to take in response to the finding: The Authority has initiated the change to an interest-bearing arrangement for the HCV bank account as of December 5, 2023. Anticipated date to complete the corrective action: January 1, 2024.

View Audit 8782

Finding 6827 (2023-001)

Material Weakness 2023

Minnesota Land Trust

MN

Reporting § 200.502 § 200.510

Recommendation: We recommend that Minnesota Land Trust review its internal controls to ensure the SEFA captures all federal awards expended at the correct amounts in accordance with 2 CFR 200.510(b) Schedule of expenditures of Federal awards and CFR 200.502, Basis for determining Federal awards expe...

Recommendation: We recommend that Minnesota Land Trust review its internal controls to ensure the SEFA captures all federal awards expended at the correct amounts in accordance with 2 CFR 200.510(b) Schedule of expenditures of Federal awards and CFR 200.502, Basis for determining Federal awards expended. Actions to be Taken: The Minnesota Land Trust will add additional internal controls to ensure a complete listing of federal expenditures is easy to provide and that the listing is reviewed by the Finance Department prior to audit fieldwork. Timeline for Completion: A complete listing of federal expenditures to be available from our accounting software (i.e., automatically) by October 31, 2023. Contact person responsible for corrective action: Claire Colliander

View Audit 8763

Finding 6799 (2023-003)

Material Weakness 2023

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

Allowable Costs / Cost Principles Subrecipient Monitoring HUD Housing Programs

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B – Activities Allowed or Unallowed and...

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B – Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow procedures to ensure expenditures include supporting documentation before they are posted to the general ledger, and we will review the accuracy / completeness of the documentation prior to making payment. Anticipated Completion Date December 31, 2023

View Audit 8757

Finding 6798 (2023-002)

Material Weakness 2023

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

HUD Housing Programs Subrecipient Monitoring Eligibility

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements E - Eligibility Finding Type Federal Awar...

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements E - Eligibility Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow procedures to ensure tenant eligibility and establishing and maintaining security deposits for tenants moving out and we will review the accuracy / completeness of the documentation being processed in the tenant files on a periodic basis. Anticipated Completion Date December 31, 2023

View Audit 8757

Finding 6797 (2023-001)

Material Weakness 2023

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N – Special Tests and Provisions Finding ...

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow our policies and procedures to ensure that our accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date December 31, 2023

View Audit 8757

Finding 6796 (2023-018)

Material Weakness 2023

Barre Unified Union School District

VT

Reporting Cash Management Period of Performance

Management’s response - In response to the finding indicated in the governance letter, management recognizes that the physical work performed for this expense occurred in FY23, but this is also an ongoing project and the period of performance for the ARP ESSER grant ends on 9/30/2024 not 6/30/23. Th...

Management’s response - In response to the finding indicated in the governance letter, management recognizes that the physical work performed for this expense occurred in FY23, but this is also an ongoing project and the period of performance for the ARP ESSER grant ends on 9/30/2024 not 6/30/23. Therefore, Management believes their interpretation is also correct. All federal and state grants with a period of performance ending 6/30/23 were accrued back to FY23 ensuring payments and receipts activities were in the correct time frame. Final reimbursement was requested, and the grants were closed out. The implementation of our new financial system also added an extra layer of complexity to our end of year accounting. Work in 2 different systems that do not work cohesively with each other was very challenging. We respect and appreciate the work of our auditors and understand that at times we will disagree and interpret things differently, which is what happened in regard to the expense for the HVAC project surrounding the "period of performance" language.

View Audit 8749

Finding 6791 (2023-002)

Material Weakness 2023

Concord Residential Club

CA

HUD Housing Programs Reporting

Views of Responsible Officials and Planned Corrective Actions: Due to the effects of Covid and the current workforce pool, it was difficult finding and retaining qualified accounting personnel. In the past, the Organization experienced little turnover in the accounting department. Moving forward, we...

Views of Responsible Officials and Planned Corrective Actions: Due to the effects of Covid and the current workforce pool, it was difficult finding and retaining qualified accounting personnel. In the past, the Organization experienced little turnover in the accounting department. Moving forward, we have found qualified accounting personnel that will assist the Organization in making sure the audited financial statements are submitted to HUD by the deadline. Management will ensure that the audited financial statements are submitted in a timely manner.

View Audit 8738

Finding 6769 (2023-001)

None 2023

Ludden Housing Development Fund Company, Inc.

NY

Reporting § 200.512

Action taken: Bishop Ludden Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

View Audit 8700

Finding 6721 (2023-005)

Significant Deficiency 2023

Independent School District #116

MN

Reporting

Finding 2023-005 Food Service Commodities 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will discuss the matter with the contracted food service provider and implement additional controls wh...

Finding 2023-005 Food Service Commodities 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will discuss the matter with the contracted food service provider and implement additional controls where possible. 3. Official Responsible Mr. Michael Malmberg, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2024. 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.

View Audit 8688

Finding 6671 (2023-003)

Significant Deficiency 2023

Wild Rose School District

WI

Reporting Internal Control / Segregation of Duties

Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to odd staff with the competence to prepare these reports.

View Audit 8645

Finding 6666 (2023-003)

Material Weakness 2023

Saguache County Community Council, Inc.

CO

Reporting

SCCC Board and Head Start Director will create a new procedure that will insure the timely submission of the SF-425’s and other Federal Reports. Procedure will include review of report by Fiscal board member and RSF(Accounting Firm) to insure accuracy.

View Audit 8638

Finding 6653 (2023-004)

Material Weakness 2023

Logan Health

MT

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Finding 2023-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Finding Summary: The operations of HealthCenter Northwest, LLC (HC) were consolidated into Kalis...

Finding 2023-004 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Finding Summary: The operations of HealthCenter Northwest, LLC (HC) were consolidated into Kalispell Regional Medical Center d/b/a Logan Health Medical Center (LHMC) as of December 31, 2020. When LHMC calculated their lost revenues, they included HC’s revenue for both 2020 and 2021 instead of only the 2021 information. This resulted in LHMC reporting higher lost revenues than the detailed reports supported in Period 3. This was corrected in Period 4 reporting. Responsible Individuals: Craig Lambrecht, CEO and Cole Turner, CFO Corrective Action Plan: The lost revenue calculation will be re-evaluated and the amount of lost revenue reported on the HHS reporting portal has been updated in Period 4. Completion Date: 12/31/23

View Audit 8606

Finding 6652 (2023-003)

Material Weakness 2023

Logan Health

MT

Allowable Costs / Cost Principles Material Weakness Reporting § 200.303

Finding 2023-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Finding Summary: In some of the quarters for certain entities, it was noted that bad debt expens...

Finding 2023-003 Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution Federal Assistance Listing #93.498 Finding Summary: In some of the quarters for certain entities, it was noted that bad debt expenses were higher than revenues, creating a negative revenue for the quarter. As the HHS reporting portal would not allow negative amounts to be entered, a zero was entered into the HHS reporting portal. These negative amounts should have been offset to other quarters or other revenue line items, but were not, which resulted in higher revenue amounts being reported than the detailed reports supported for two locations for Period 3. Responsible Individuals: Craig Lambrecht, CEO and Cole Turner, CFO Corrective Action Plan: The lost revenue calculation for these two locations will be re-evaluated and the amount of lost revenue reported on the HHS reporting portal will be updated in future periods. Anticipated Completion Date: Ongoing

View Audit 8606

Finding 6551 (2023-018)

Material Weakness 2023

State of New York

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

State Agency: Office of Addiction Services and Support Single Audit Contact: Steven Shrager Title: Director of Audit Services Telephone: 518-485-2053 E-mail Address: steven.shrager@oasas.ny.gov Federal Program(s) (ALN # [s]): Block Grants for Prevention and Treatment of Substance Abuse (93.959) Audi...

State Agency: Office of Addiction Services and Support Single Audit Contact: Steven Shrager Title: Director of Audit Services Telephone: 518-485-2053 E-mail Address: steven.shrager@oasas.ny.gov Federal Program(s) (ALN # [s]): Block Grants for Prevention and Treatment of Substance Abuse (93.959) Audit Report Reference: 2023-018 Anticipated Completion Date: 2/14/2024 Corrective Action Planned: The Office of Addiction Services and Supports (OASAS) acknowledges and agrees with the findings and recommendations regarding the Federal Funding Accountability and Transparency (FFATA). The SUBG requirements for FFATA reporting changed with the FFY20 SUBG award. Prior to that, SUBG was not subject to FFATA. To date, OASAS has reached out to SAMHSA for clarification on certain terminology and applicability of FFATA requirements as well as initiated the process to establish an account in the FFATA Subaward Reporting System (FSRS). Associated policies will be updated accordingly and all first-tier subrecipients will receive the required notification of FFATA applicability per CFR 200.311. FSRS will be updated for obligations under the FFY20, FFY21, FFY22, and FFY23 awards and forward. OASAS has reached out to the Substance Abuse and Mental Health Services Administration (SAMHSA) for clarification on certain terminology and has initiated the process to establish an account in the FFATA FSRS system. Policies will be updated and first-tier subrecipients will be notified and reporting requirements will be completed.

View Audit 8503

Finding 6549 (2023-016)

Material Weakness 2023

State of New York

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

State Agency: Office of Mental Health Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: 518-474-5968 E-mail Address: April.Wojtkiewicz@omh.ny.gov Federal Program(s) (ALN # [s]): Block Grant for Community Mental Health Services (93.9...

State Agency: Office of Mental Health Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: 518-474-5968 E-mail Address: April.Wojtkiewicz@omh.ny.gov Federal Program(s) (ALN # [s]): Block Grant for Community Mental Health Services (93.958) Audit Report Reference: 2023-016 Anticipated Completion Date: SFY 2024-25 Corrective Action Planned: The Office of Mental Health (OMH) agrees with this recommendation and acknowledges that there was an oversight in reporting amounts passed through to subrecipients as required by the Federal Funding Accountability and Transparency Act (FFATA). OMH will implement policies, procedures, and/or internal controls in SFY2024- 25 to ensure the agency’s awareness of this requirement and will report on the amounts passed through to subrecipients and subcontractors going forward.

View Audit 8503

Finding 6545 (2023-012)

Significant Deficiency 2023

State of New York

NY

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

State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.Cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Temporary Assistance for Needy Families (93.558) Audit Report Referenc...

State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.Cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Temporary Assistance for Needy Families (93.558) Audit Report Reference: 2023-012 Anticipated Completion Date: 11/21/2023 Corrective Action Planned: The deficient subaward amounts referenced amongst the tested are .01% of the amounts reported through Federal Funding Accountability and Transparency Act (FFATA). The errors that occurred during a period when the Office of Temporary and Disability Assistance’s (OTDA) automated process was inaccessible due to the unavailability of the FFATA Subaward Reporting System (FSRS) website. Due to FFATA reporting requirement deadlines, OTDA was forced to manually data enter reportable elements into FFATA. OTDA’s review and controls of FFATA information data entered identified all errors that were material in nature, but overlooked amounts referenced within the finding. OTDA will continue to utilize the automated process for FFATA submittals and review future data entered information.

View Audit 8503

Finding 6543 (2023-010)

Material Weakness 2023

State of New York

NY

Eligibility Period of Performance Reporting § 200.303

State Agency: Office of Children and Family Services Single Audit Contact: Bonnie Hahn Title: External Audit Liaison Telephone: 518-486-1034 E-mail Address: Bonnie.Hahn@ocfs.ny.gov Federal Program(s) (ALN # [s]): Rehabilitation Services-Vocational Rehabilitation Grants to States (84.126) Audit Repor...

State Agency: Office of Children and Family Services Single Audit Contact: Bonnie Hahn Title: External Audit Liaison Telephone: 518-486-1034 E-mail Address: Bonnie.Hahn@ocfs.ny.gov Federal Program(s) (ALN # [s]): Rehabilitation Services-Vocational Rehabilitation Grants to States (84.126) Audit Report Reference: 2023-010 Anticipated Completion Date: January 15, 2024 Corrective Action Planned: New York State Commission for the Blind (NYSCB) is updating the Internal Controls and Data Validation policy for the RSA 911 report to implement an additional control to ensure the accuracy of the key elements including ‘Start date of Employment in Primary Occupation’ #350. The Senior Vocational Rehabilitation Counselor (VRC) will review the start date for employment during their review of cases when the Individualized Plan for Employment (IPE) is approved and at the time of successful closure. The Senior VRC will also verify that the employment start date is entered and accurate on the employment information form in the case management system. Training on this additional internal control will be provided to the Senior Vocational Rehabilitation Counselor’s and District Managers virtually on December 11, 2023. State Agency: State Education Department Single Audit Contact: Jeanne Day Title: Auditor 3 Telephone: 518-474-5919 E-mail Address: Jeanne.Day@nysed.gov Federal Program(s) (ALN # [s]): Rehabilitation Services - Vocational Rehabilitation Grants to States (84.126) Audit Report Reference: 2023-010 Anticipated Completion Date: December 2023 Corrective Action Planned: Adult Career and Continuing Education – Vocational Rehabilitation (ACCES-VR) will continue to implement and document review processes and methods. The implementation of the Aware electronic case management system is complete and will enhance the agency’s review process. A review process memo is currently in development related to Testing and will clearly document the scope and requirements associated with the review process.

View Audit 8503

Finding 6540 (2023-007)

Significant Deficiency 2023

State of New York

NY

Allowable Costs / Cost Principles Special Tests & Provisions Procurement, Suspension & Debarment

State Agency: Department of Labor Single Audit Contact: Donald Temple Title: Director of Internal Audit and Control Telephone: (518) 457-7332 E-mail Address: Donald.Temple@labor.ny.gov Federal Program(s) (ALN # [s]): Unemployment Insurance (17.225) Audit Report Reference: 2023-007 Anticipated Comple...

State Agency: Department of Labor Single Audit Contact: Donald Temple Title: Director of Internal Audit and Control Telephone: (518) 457-7332 E-mail Address: Donald.Temple@labor.ny.gov Federal Program(s) (ALN # [s]): Unemployment Insurance (17.225) Audit Report Reference: 2023-007 Anticipated Completion Date: 6/1/2024 Corrective Action Planned: New York State Department of Labor (NYSDOL) continues to reduce pandemic era backlogs with ongoing and evolving strategic planning. In addition, staff training and internal workflow procedures have been updated to ensure staff and supervisors communicate clearly on cases well in advance of case closure deadlines. Furthermore, staffing the unit to the allowable fill level will be sought if sufficient funding permits new hires.

View Audit 8503

Finding 6539 (2023-006)

Significant Deficiency 2023

State of New York

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1 § 200.303

State Agency: Housing Trust Fund Corporation (Office of Resilient Homes and Communities) Single Audit Contact: Katie Brennan Title: Executive Director Telephone: (212) 480-7191 E-mail Address: Katie.Brennan@hcr.ny.gov Federal Program(s) (ALN # [s]): CDBG Disaster Recovery Grants – Pub. L. No. 113-2 ...

State Agency: Housing Trust Fund Corporation (Office of Resilient Homes and Communities) Single Audit Contact: Katie Brennan Title: Executive Director Telephone: (212) 480-7191 E-mail Address: Katie.Brennan@hcr.ny.gov Federal Program(s) (ALN # [s]): CDBG Disaster Recovery Grants – Pub. L. No. 113-2 Cluster (14.269/14.272) Audit Report Reference: 2023-006 Anticipated Completion Date: Corrective Action being implemented as of 11/20/23. Corrective Action Planned: Internal procedures have been amended and are being implemented to allow for corrective and accurate reporting of grants or cooperative agreements for first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) pursuant to the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, herein referred to as the "Transparency Act" that are codified in 2 CFR Part 170.

View Audit 8503

Finding 6538 (2023-005)

Significant Deficiency 2023

State of New York

NY

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles § 200.2 § 200.303

State Agency: State Education Department Single Audit Contact: Jeanne Day Title: Auditor 3 Telephone: 518-474-5919 E-mail Address: Jeanne.Day@nysed.gov Federal Program(s) (ALN # [s]): Child Nutrition Cluster (10.555, 10.559 and 10.582) Audit Report Reference: 2023-005 Anticipated Completion Date: De...

State Agency: State Education Department Single Audit Contact: Jeanne Day Title: Auditor 3 Telephone: 518-474-5919 E-mail Address: Jeanne.Day@nysed.gov Federal Program(s) (ALN # [s]): Child Nutrition Cluster (10.555, 10.559 and 10.582) Audit Report Reference: 2023-005 Anticipated Completion Date: December 2024 Corrective Action Planned: We are in the process of updating instructions for staff to ensure the required report is filed each month in conjunction with the United States Department of Agriculture (USDA) required monthly reports.

View Audit 8503

Finding 6536 (2023-001)

None 2023

Bridge House #11 Corporation

NY

HUD Housing Programs Cash Management Reporting

Actions Taken or Planned - Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Management has determined that making the required deposit will leave the entity with low funds to cover operation expenses. Management is currently i...

Actions Taken or Planned - Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Management has determined that making the required deposit will leave the entity with low funds to cover operation expenses. Management is currently in communication with HUD discussing options of a possible waiver for the required deposit or the possibility of making the deposit with promise of approval for immediate release

View Audit 8490

Finding 6532 (2023-001)

None 2023

118 East 111th Street Corporation

NY

HUD Housing Programs Cash Management Reporting

Actions Taken or Planned - Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Management has determined that making the required deposit will leave the entity with low funds to cover operation expenses. Management is currently i...

Actions Taken or Planned - Auditee agrees with this finding. Our policy has been to make surplus cash deposits after the final audit has been issued. Management has determined that making the required deposit will leave the entity with low funds to cover operation expenses. Management is currently in communication with HUD discussing options of a possible waiver for the required deposit or the possibility of making the deposit with promise of approval for immediate release

View Audit 8487

Finding 6530 (2023-001)

Material Weakness 2023

Kandiyohi County Housing and Redevelopment Authority

MN

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Finding 2023-001 Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Authority will continue to review internal controls and work to design modifications that will increase internal control and the ability t...

Finding 2023-001 Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Authority will continue to review internal controls and work to design modifications that will increase internal control and the ability to detect material misstatements. Officer Responsible for Ensuring CAP: Executive Director Planned Completion Date: December 2023

View Audit 8486

Finding 6503 (2023-001)

Material Weakness 2023

Tampa Family Health Centers, Inc.

FL

Reporting

To whom this may concern, I Sherry Hoback President and CEO of Tampa Family Health Centers state, we agree with the findings of the audit. We are currently working with HRSA to request additional reporting time to file the report.

View Audit 8476

Corrective Action Plans

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