Corrective Action Plans

Finding 1391 (2023-002)

Significant Deficiency 2023

Panhandle Cusd #2

IL

Questioned Costs Procurement, Suspension & Debarment Cash Management

Condition: The District paid the same expense twice and then reported the same expense twice to the Illinois State Board of Education to both ESSER II and ESSER IIII grants for reimbursement. The District can only use an expense once for grant reimbursement. Recommendation: The District should ens...

Condition: The District paid the same expense twice and then reported the same expense twice to the Illinois State Board of Education to both ESSER II and ESSER IIII grants for reimbursement. The District can only use an expense once for grant reimbursement. Recommendation: The District should ensure that they review each invoice/bill received prior to issuing payment for the invoice/bill and prior to submitting for grant reimbursement. Management’s Response: The District will take the necessary steps to avoid paying and charging invoices to multiple grants. Anticipated Date of Completion: June 30, 2024.

View Audit 2626 Questioned Costs: $1

Finding 1366 (2023-005)

Significant Deficiency 2023

Craig City School District

AK

Reporting Significant Deficiency

Finding 2023-005: Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Melinda Bass, Business Manager Corrective Action Plan: The preliminary audit states that each school district must submit an Impact Aid application annually by January 31 at 11:59pm Eastern T...

Finding 2023-005: Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Melinda Bass, Business Manager Corrective Action Plan: The preliminary audit states that each school district must submit an Impact Aid application annually by January 31 at 11:59pm Eastern Time. During Altman, Rogers & Co.’s review of CCSD’s FY 24 application, Altman, Rogers & Co. notes a significant deficiency because CCSD’s application was not submitted until February 1, 2023. CCSD discovered there was a discrepancy with the instructions for our FY 24 Impact Aid application between what was provided on the Impact Aid website for Section 7003 Application Instructions and a slide presentation that the U.S. Department of Education developed for Impact Aid Applications. CCSD’s Business Manager, Melinda Bass, followed the instructions on the Impact Aid website that stated that Impact Aid applications will be placed in a “Waiting Signature” status and the LEA user will be notified by email that they would have a task waiting. CCSD Business Manager, Melinda Bass, followed these instructions and then unfortunately discovered the discrepancy between the website and slide presentation. CCSD submitted our FY 24 Impact Aid application on time by the January 31 deadline, however, because we were waiting for email confirmation, the application wasn’t signed by the January 31 deadline and was signed on February 1. CCSD disagrees with this item being considered a significant deficiency. Moving forward, CCSD will ensure all Impact Aid applications are submitted and signed by the January 31 deadline.

View Audit 2560

Finding 1364 (2023-004)

Material Weakness 2023

Raccoon Consolidated School District 1

IL

Equipment & Real Property Management Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Condition: The District misallocated capital outlay expenses to a purchased service account, previously authorized improperly by the Illinois State Board of Education. Plan: The District will ensure that they are correctly coding expenditures. Anticipated Date of Completion: June 30, 2024. Name of C...

Condition: The District misallocated capital outlay expenses to a purchased service account, previously authorized improperly by the Illinois State Board of Education. Plan: The District will ensure that they are correctly coding expenditures. Anticipated Date of Completion: June 30, 2024. Name of Contact Person: Misty Johannes, Superintendent Management's Response: The District will ensure expenditures are coded correctly.

View Audit 2551

Finding 1238 (2023-003)

Significant Deficiency 2023

Township of Pointe Aux Barques

MI

Reporting Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-003 Considered a significant deficiency Recommendation: It is recommended that the Township implement written policies and procedures over significant internal control areas. Action to be taken: We agree with the finding and are in the process of implementing written policies and proced...

Finding 2023-003 Considered a significant deficiency Recommendation: It is recommended that the Township implement written policies and procedures over significant internal control areas. Action to be taken: We agree with the finding and are in the process of implementing written policies and procedures over significant internal control areas including federal award programs.

View Audit 2345

Finding 1236 (2023-001)

Significant Deficiency 2023

Township of Pointe Aux Barques

MI

Reporting Significant Deficiency Internal Control / Segregation of Duties

Findings 2023-001 & 2023-002 Considered a significant deficiency Recommendation: It is recommended that the Township acquire the expertise necessary to complete the year-end accounting procedures, to prepare the Township’s accounting records needed for the audit, and to prepare the annual financial ...

Findings 2023-001 & 2023-002 Considered a significant deficiency Recommendation: It is recommended that the Township acquire the expertise necessary to complete the year-end accounting procedures, to prepare the Township’s accounting records needed for the audit, and to prepare the annual financial statements including the required disclosures in accordance with U.S. generally accepted accounting principles. Action to be taken: We acknowledge these findings and agree that these recommendations would help strengthen internal controls. However, due to the cost of implementing these recommendations, we believe the cost of obtaining the necessary expertise would out-weigh the benefit. We will continue to request assistance from our financial statement auditors for these nonattest services.

View Audit 2345

Finding 1234 (2023-001)

Material Weakness 2023

Senior Resources, Inc.

SC

Eligibility Cash Management Reporting

View of Responsible Official: The Agency agrees with the finding. The Agency will terminate ineligible participant immediately and will conduct an internal audit of all current participants to be in compliance with financial reporting and single audit reporting requirements. Planned Implementation D...

View of Responsible Official: The Agency agrees with the finding. The Agency will terminate ineligible participant immediately and will conduct an internal audit of all current participants to be in compliance with financial reporting and single audit reporting requirements. Planned Implementation Date of Corrective Action : 10/31/2023 Person Responsible for Corrective Action: Andrew Boozer, Executive Director, Marcus Hunter, Director of Finance and Operations, and Beverly Breuer, Director of FGP/SCP Programs.

View Audit 2307

Finding 1229 (2023-001)

Significant Deficiency 2023

Southern States Energy Board

GA

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303

The Southern States Energy Board respectfully submits the following corrective action plan to incorporate a revision to our FY2023 policies and procedures that would provide additional tracking for the FSRS reporting requirement for subawards. The single finding is identified and discussed below. ...

The Southern States Energy Board respectfully submits the following corrective action plan to incorporate a revision to our FY2023 policies and procedures that would provide additional tracking for the FSRS reporting requirement for subawards. The single finding is identified and discussed below. Finding-Federal Award Finding: 2023 – 001 Improve Controls over Transparency Act Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Federal Agency: U.S. Department of Energy Federal Program Name: Transportation of Transuranic Wastes to the Waste Isolation Pilot Plant Assistance Listing Number: 81.106 Federal Award Identification Number and Year: DE-EM0005215 - 2020 Award Period: 7/01/2020 – 6/30/2025 Budget Period: 07/01/2022-06/30/2023 Explanation of disagreement with audit finding: There is no disagreement with the isolated audit finding. Action taken in response to finding: Management developed a checklist for subaward amendments, prior to the receipt of the finding and upon identification that this report had been overlooked for Budget Period 3 for award DE-EM0005215-2020. Effective immediately, funds obligated to subawardees through subaward agreements, will be reported per the grant requirement to the FSRS and recognized in the FFATA Financial Reporting system. The project identified is a five-year project and the first two Budget Periods were submitted in a timely manner as per the project’s reporting requirements. Due to the nature of this award being incrementally funded, obligations to subawards are continuous throughout each budget period as funds are designated by the prime award. Therefore, the typical quarterly reporting system controls did not trigger management to complete this along with all the other financial and technical quarterly and annual submissions. Therefore, the FY2023 FSRS reporting requirement for this project was overlooked due to unusual timeliness of sub modifications and the workload of the accounting department. With the revised tracking/checklist for each subaward that includes modifications for incremental funding, this will no longer be an issue. Management would also like to note that all other reporting requirements were submitted on time and consistent with financial reporting requirements and that this was an isolated issue within Budget Period 3 for award DE-EM0005215-2020. Name of the contact person responsible for corrective action: Leigh Hawkins, Assistant Director of Business Operations, and Kathy Sammons, Director of Business Operations. Current Status: The planned completion date for corrective action plan is September 30, 2023. All submissions were completed prior to the final audit report completion. Therefore, management considers this issue fully corrected.

View Audit 2296

Finding 1207 (2023-005)

Significant Deficiency 2023

Alton Community Unit School District #11

IL

Reporting

Condition: During testing of the Education Stabilization Fund grant, it was noted that the expenditure reports filed with the Illinois State Board of Education do not match the District’s general ledger detail. Recommendation: The expenditure reports filed with the Illinois State Board of Educatio...

Condition: During testing of the Education Stabilization Fund grant, it was noted that the expenditure reports filed with the Illinois State Board of Education do not match the District’s general ledger detail. Recommendation: The expenditure reports filed with the Illinois State Board of Education should match the general ledger of the District’s accounting system by function and object. Management Response: To ensure that expenditure reports and the general ledger detail match, the District will provide training for grant managers regarding coding all payments to match the ISBE budget detail for grant functions before processing payments. Anticipated Date of Completion: June 30, 2024

View Audit 2284

Finding 1205 (2023-003)

Significant Deficiency 2023

Alton Community Unit School District #11

IL

Reporting

Condition: The District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. Recommendation: The District must submit timely quarterly expenditure reports to the Illinoi...

Condition: The District did not submit timely expenditure reports. The Illinois State Board of Education requires that expenditure reports be submitted on a quarterly basis 20 days after the quarter ends. Recommendation: The District must submit timely quarterly expenditure reports to the Illinois State Board of Education. Management Response: The District will submit timely periodic expenditure reports. Anticipated Date of Completion: June 30, 2024

View Audit 2284

Finding 1181 (2023-006)

Significant Deficiency 2023

City of Scottsdale, Arizona

AZ

Special Tests & Provisions HUD Housing Programs Reporting

Grants Accountant received training from a certified public accountant / housing authority specialist to ensure the restricted net position (RNP) monthly reconciliation. All HAP and administrative equity balances are now properly stated.

View Audit 2251

Finding 1179 (2023-004)

Significant Deficiency 2023

City of Scottsdale, Arizona

AZ

HUD Housing Programs Reporting Significant Deficiency

Housing and Urban Development uses an Inventory Management System to review and monitor information submitted by public housing authorities through the 50058 form which is the system of record. To assist Scottsdale Housing Agency, HUD has developed the Public Information Center (PIC) Error Dashboard...

Housing and Urban Development uses an Inventory Management System to review and monitor information submitted by public housing authorities through the 50058 form which is the system of record. To assist Scottsdale Housing Agency, HUD has developed the Public Information Center (PIC) Error Dashboard that provides a summary analysis and overview of PIC errors. The PIC errors needing correction are updated on the first Tuesday of each month for Public Housing Agencies (PHA) to review and correct. The PIC errors identified were corrected in June 2023 through the monthly review and PIC submission. On average once corrections are submitted it takes 60‐90 days for the correction to be recognized and removed from the system. The Housing Choice Voucher Supervisor meets with the Housing Specialist monthly and resolves all PIC errors as a team effort.

View Audit 2251

Finding 1178 (2023-003)

Significant Deficiency 2023

City of Scottsdale, Arizona

AZ

Reporting Significant Deficiency Program Income

Program Income of $310,165 was recognized during FY 2022‐2023 through a substantial amendment to the Annual Action Plan adopted by the Mayor and City Council in January 2023. The Community Assistance Office followed the recommended guidelines of the Citizen Participation Plan to complete a substanti...

Program Income of $310,165 was recognized during FY 2022‐2023 through a substantial amendment to the Annual Action Plan adopted by the Mayor and City Council in January 2023. The Community Assistance Office followed the recommended guidelines of the Citizen Participation Plan to complete a substantial amendment as mandated. All program income was receipted correctly into the Integrated and Information Disbursement System (IDIS) for HUD. All program income funds have been reconciled through the Consolidated Action Plan 2020‐2025 and accurate PR26 have been completed and submitted through weekly meetings with the assigned representative since June of 2023.

View Audit 2251

Finding 1177 (2023-002)

Significant Deficiency 2023

City of Scottsdale, Arizona

AZ

Questioned Costs Special Tests & Provisions HUD Housing Programs

The Community Assistance Office completed a Housing and Urban Development (HUD) Environmental Review audit on February 14, 2023, resulting in a Corrective Action Plan to pay back funding for a statutory and regulatory violation of failure to retain an Authority to Use Grant Funds. A Corrective Actio...

The Community Assistance Office completed a Housing and Urban Development (HUD) Environmental Review audit on February 14, 2023, resulting in a Corrective Action Plan to pay back funding for a statutory and regulatory violation of failure to retain an Authority to Use Grant Funds. A Corrective Action Plan was submitted to HUD on March 10, 2023, that included the following most notable items: 1) Update environmental review policies to ensure compliance with 24CFR 58.22 with financial controls, retention, and the funding process, 2) Repayment of $255,750 to the CDBG line of credit and ensure no future CDBG funds are used for this purpose and 3) Staff training and development. Community Development Block Grant staff, including the supervisor and manager complete a webbased instruction system for environmental reviews through the HUD Exchange as recommended by October 31, 2023. In September 2023 two staff members attended an in person Environmental Review Training in San Francisco, CA through the Office of Environment and Energy. The $255,750 was repaid to the line of credit in two installments in June 2023 and August 2023. These funds will be re‐programmed for future eligible CDBG funding activities in the Annual Action Plan for FY 2024‐2025. Community Assistance Policies for financial controls, retention and the funding process will be updated and completed by January 1, 2024.

View Audit 2251 Questioned Costs: $1

Finding 1176 (2023-001)

Significant Deficiency 2023

City of Scottsdale, Arizona

AZ

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Complete all PR26 and PR29 for CDBG and CV by November 17, 2023. The Community Assistance Office met with Housing and Urban Development on a weekly basis to reconcile grant funds within the 2020‐2025 Five‐Year Consolidated Action Plan beginning June 9, 2023. Training was provided to Community Assist...

Complete all PR26 and PR29 for CDBG and CV by November 17, 2023. The Community Assistance Office met with Housing and Urban Development on a weekly basis to reconcile grant funds within the 2020‐2025 Five‐Year Consolidated Action Plan beginning June 9, 2023. Training was provided to Community Assistance Office staff through Housing and Urban Development and through Cloudburst Consulting to ensure key staff positions responsible for the completion of these reports is full trained. Develop a Master Calendar for the Community Assistance Office with re‐occurring reports to include the PR26, PR29 and including FFATA to ensure they are completed accurately and timely. PR26 for CDBG and PR29 for CDBG and CDBG‐CV have been submitted as of October 25, 2023, and the HUD concluded weekly meetings with the Scottsdale Community Assistance Office on October 20, 2023. PR26 for CDBG‐CV will be completed and submitted by November 17, 2023. Policies will be updated to reflect 2 CFR 170 requiring the City to submit subaward information through the Federal Funding Accountability and Transparency Act by the end of the month subsequent to an award.

View Audit 2251

Finding 1152 (2023-003)

Material Weakness 2023

Rio Housing Association, Inc. /covenant Place 075-Ee045

WI

Internal Control / Segregation of Duties Eligibility Material Weakness

Segregation of Duties Supportive Housing for the Elderly – Assistance Listing No. 14.157 Recommendation: The Project should continue to evaluate its staffing in order to segregate incompatible duties whenever possible. Explanation of disagreement with audit finding: There is no disagreement with the...

Segregation of Duties Supportive Housing for the Elderly – Assistance Listing No. 14.157 Recommendation: The Project should continue to evaluate its staffing in order to segregate incompatible duties whenever possible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The board of directors will continue to closely monitor the financial operations of the Project. Name(s) of the contact person(s) responsible for corrective action: Mary Gilberts, Management Agent Planned completion date for corrective action plan: June 2024

View Audit 2223

Finding 1139 (2023-001)

Significant Deficiency 2023

Magnolia Housing Corporation of Natchitoches, Inc.

LA

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Magnolia Manor has taken steps to assure that the Replacement Reserve account will not be underfunded again by making the transfer an automatic transfer from the Operating account to the Reserve account. The amount that the account was underfunded was deposited on September 26, 2023.

View Audit 2166

Finding 1127 (2023-002)

Material Weakness 2023

Ecorse Public Schools

MI

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2023-002, 2022-022 - Material Weakness in Internal Control over Financial Reporting and Material Noncompliance - Chart of Accounts Corrective Action Plan: The corrective action plan is to hire additional staff with expertise in the Uniform Budget and Accounting Act. All finance staff will b...

Finding 2023-002, 2022-022 - Material Weakness in Internal Control over Financial Reporting and Material Noncompliance - Chart of Accounts Corrective Action Plan: The corrective action plan is to hire additional staff with expertise in the Uniform Budget and Accounting Act. All finance staff will be required to take training in this area before December 31, 2023 and the CFO will initiate this action.

View Audit 2150

Finding 1118 (2023-001)

Significant Deficiency 2023

Drake University

IA

Student Financial Aid Reporting Significant Deficiency

Drake University respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 to June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assign...

Drake University respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 to June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT No findings to report. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Education 2023-001 Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the University reevaluate its procedures and review policies surrounding reporting status changes to NSLDS to put a process in place to ensure the student status changes are being reported timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Subsequent to the final submission of the enrollment file to the NSC, the Registrar’s Office will manually update the enrollment status in the NSC for any student whose enrollment status was determined to have changed immediately upon the discovery of that change. This ensures that the enrollment status is updated for “unofficial withdrawals”, since the University’s date of determination that the student withdrew occurs after the end of the spring semester and often after the submission of the first enrollment file for the next semester. Prior to the 60-day reporting deadline (starting at the school’s date of determination that the student’s status changed) the Assistant Director for New Student Programs will verify that the enrollment status change is correctly reflected in NSLDS. In addition, the Financial Aid and Registrar’s Offices are exploring reports that are available from NSLDS to assist in identifying any discrepancies between University and NSLDS records. Name(s) of the contact person(s) responsible for corrective action: Kevin Moenkhaus, Associate Registrar Planned completion date for corrective action plan: September 30, 2023. If the Department of Education has questions regarding this plan, please call Ryan Zantingh at 515-271-3048.

View Audit 2147

Finding 1112 (2023-001)

None 2023

Cabun Rural Health Services, Inc.

AR

Reporting

Contact Name: Judy Southall, CFO Contact Phone Number: 870-798-4064 Audit Period Ending: March 31, 2023 Audit Firm: FORVIS, LLP Federal Program: Health Center Program, Assistance Listing Number: 93.224, 93.527 Federal Agency: U.S. Department of Health and Human Services Plan of action to correct fur...

Contact Name: Judy Southall, CFO Contact Phone Number: 870-798-4064 Audit Period Ending: March 31, 2023 Audit Firm: FORVIS, LLP Federal Program: Health Center Program, Assistance Listing Number: 93.224, 93.527 Federal Agency: U.S. Department of Health and Human Services Plan of action to correct further UDS issues. 1. Table 5, Line 8, Column b2 - Total number of Physician virtual visits were reported as 140. The support provided indicated a total of 141. a. Additional reports will be run to verify the number produced by the system on for virtual visits by providers. b. Totals will be verified against the canned report, additional reports, and what is entered into the HRSA handbook. 2. Table 5, Line 10a, Column b - Total number of NPs, PAs, and CNMs virtual visits were reported as 0, while the support provided indicated a total of 26. a. The report produced shows virtual encounters of 26 which could have been included under the billing provider (MD/DO) instead of performing provider (NP/PA) since the total visits were only 1 short. b. Additional reports will be run to verify the canned report produced by the PMS c. Totals of the canned reports, additional reports, and the HRSA entry will be verified for accuracy. 3. Table 5, Line 10a, Column b - Total clinic visits were reported as 21,494 rather than 21,495 based on the support. a. Additional reports will be run to verify the number produced by the system on the total clinic visits. b. Totals will be verified against the canned reports, additional reports and what is entered into the HRSA handbook.

View Audit 2123

Finding 1085 (2023-002)

Material Weakness 2023

Advance Community Health

NC

Reporting

Advance Community Health's CFO resigned and did not prepare the 3/31/2023 FFR prior to leaving in April 2023. The new CFO had to pick up where the former CFO left off with no transitional communication. The new CFO usually perform drawdowns along with the bi-weekly payroll which leaves no unobligate...

Advance Community Health's CFO resigned and did not prepare the 3/31/2023 FFR prior to leaving in April 2023. The new CFO had to pick up where the former CFO left off with no transitional communication. The new CFO usually perform drawdowns along with the bi-weekly payroll which leaves no unobligated balances at the end of the budget year. The New CFO assumed that the former CFO had done the same. The new CFO was not aware that a drawdown in the new fiscal year was for the prior fiscal year and prepared the FFR report with no unobligated balance. This should not pose an impact on any future FFR reporting due to the New CFO's practice of drawing down funds during the payroll week and having no unobligated balances at the end of the budget period. Tiffany Robertson, the CFO will be responsible for and will continue to assess our reporting processes for accuracy. We consider this issue to be fully resolved effective 10/27/2023.

View Audit 2069

Finding 1064 (2023-002)

Material Weakness 2023

Cgh Medical Center

IL

Material Weakness Reporting Internal Control / Segregation of Duties

COVID-19 Provider Relief Funding and American Rescue Plan Rural Distribution Recommendation: We recommend the Medical Center design controls to ensure that expenses are reported in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: There is no disagreement with th...

COVID-19 Provider Relief Funding and American Rescue Plan Rural Distribution Recommendation: We recommend the Medical Center design controls to ensure that expenses are reported in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management has identified that the Medical Center has more than a sufficient amount of lost revenues related to COVID-19 to offset this difference. Action taken in response to finding: The Medical Center will ensure that controls are put into place to capture Covid specific costs in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Megan Shank, COF. Planned completion date for corrective action plan: February 1, 2024

View Audit 2032

Finding 1063 (2023-001)

Significant Deficiency 2023

Cgh Medical Center

IL

Reporting Significant Deficiency Internal Control / Segregation of Duties

COVID-19 Provider Relief Funding and American Rescue Plan Rural Distribution Recommendation: We recommend the Medical Center design controls to ensure that lost revenues are reported in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: There is no disagreement wi...

COVID-19 Provider Relief Funding and American Rescue Plan Rural Distribution Recommendation: We recommend the Medical Center design controls to ensure that lost revenues are reported in accordance with latest HHS guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Management has identified that the Medical Center has more than a sufficient amount of lost revenues related to COVID-19 to offset this difference. Action taken in response to finding: The Medical Center will ensure that controls are put into place to report lost revenues in accordance with HHS guidelines. Name of the contact person responsible for corrective action: Megan Shank, DOF. Planned completion date for corrective action plan: February 1, 2024

View Audit 2032

Finding 1025 (2023-001)

None 2023

Housing Authority of City of Covington

LA

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Condition: The Section 8 program ended the year with a negative unrestricted equity of $6,810. A negative unrestricted equity balance is an indication that Housing Assistance Payments (HAP) funds are being spent on administration costs. Recommendation: The negative unrestricted equity balance should...

Condition: The Section 8 program ended the year with a negative unrestricted equity of $6,810. A negative unrestricted equity balance is an indication that Housing Assistance Payments (HAP) funds are being spent on administration costs. Recommendation: The negative unrestricted equity balance should be brought to a positive equity balance as soon as possible. Client Response and Corrective Action: The Executive Director will have the negative unrestricted equity balance corrected. Contact Person: Tammy Groover. Anticipated Date: March 31, 2024

View Audit 1935

Finding 1008 (2023-002)

Significant Deficiency 2023

Village Cooperative of Le Sueur

MN

Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Coopera...

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 1911

Finding 1006 (2023-002)

Significant Deficiency 2023

Village Cooperative of Hutchinson

MN

Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Coopera...

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 1910

Corrective Action Plans

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