Corrective Action Plans

Finding 395008 (2023-006)

Significant Deficiency 2023

National Organization for Victim Assistance, Inc.

VA

Questioned Costs Reporting Significant Deficiency

2023-006 Timely Submission of Quarterly Financial Status Reports The Director of Finance will ensure Financial Status Reports are filed timely. The deadlines will be added to a calendar that tracks deadlines, maintained by the Director of Finance.

View Audit 304930

Finding 394997 (2023-001)

Significant Deficiency 2023

City of Sanford

FL

Special Tests & Provisions Significant Deficiency

Views of responsible officials and planned corrective action: City Management takes grant compliance very seriously and corrective action has been taken. The City has created a checklist encompassing all grant-related tasks, and an Environmental Review Record (ERR) is part of that checklist and will...

Views of responsible officials and planned corrective action: City Management takes grant compliance very seriously and corrective action has been taken. The City has created a checklist encompassing all grant-related tasks, and an Environmental Review Record (ERR) is part of that checklist and will be completed for every property and program.

View Audit 304906

Finding 394962 (2023-001)

Significant Deficiency 2023

Polk County, Florida

FL

Reporting Subrecipient Monitoring Significant Deficiency

2023-001-Reporting Federal Agency: U.S. Department of the Treasury Federal Program Name: Covid-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Recommendation: We recommend corrections to quarterly reports be made in subsequent quarterly reports to ensure obliga...

2023-001-Reporting Federal Agency: U.S. Department of the Treasury Federal Program Name: Covid-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Recommendation: We recommend corrections to quarterly reports be made in subsequent quarterly reports to ensure obligations match actuality. We recommend timely reconciliation of accounting transactions to allow for accurate reporting of expenditures through the quarter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The findings noted on the FY 22/23 audit regarding expenditures and obligations were in direct correlation with the findings noted on the FY 21/22 audit. At the close of the FY 21/22 audit, quarter one and quarter two reports had been filed with Treasury. Leading into quarter three, corrections to reporting obligations were being addressed and corrected. As of the fourth quarter reporting cycle, all expenses and obligation issues were corrected. Name(s) of the contact person(s) responsible for corrective action: Christia Johnson, Budget and Management Services Director Planned completion date for corrective action plan: As mentioned above, this has already been addressed as part of the FY 21/22 audit that was finalized in April 2023, 7 months into FY 2022/23. The Budget Office will continue to follow the procedures that were put into place more than halfway through FY 22/23.

View Audit 304828

Finding 394961 (2023-002)

Significant Deficiency 2023

Polk County, Florida

FL

Reporting Period of Performance Significant Deficiency

Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Recommendation: We recommend that the quarterly reports be reviewed by an appropriate member of management. That review should be documented to ensure a complete audit trai...

Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Recommendation: We recommend that the quarterly reports be reviewed by an appropriate member of management. That review should be documented to ensure a complete audit trail. In addition, all reports should be stored in a centralized location for easy future access. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County is working on implementing a review by management for all HMGP Grant quarterly reports. In addition, this review will be documented and stored in a centralized location for easy future access. The County is looking into creating a policy that would require divisions to save their grant information on a shared drive, while we are also looking at purchasing a grant management software as a repository for all related grant documents. Name(s) of the contact person(s) responsible for corrective action: These HMGP grants are in several divisions, so the directors over those divisions should be responsible for the corrective actions. This would include Tamara Richardson, Utilities Director; Gaye Sharpe, Parks and Natural Resources Director; Jay Jarvis, Roads and Drainage Director; and Keith Tate, Facilities Management Director. Planned completion date for corrective action plan: September 30, 2024

View Audit 304828

Finding 394945 (2023-002)

Significant Deficiency 2023

Legal Aid Chicago

IL

Questioned Costs Allowable Costs / Cost Principles Reporting

Recommendation: We recommend that management review its policies and procedures surrounding cut-off around the end of reporting periods to ensure disbursements are recorded in the correct reporting period. Views of Responsible Official: There is no disagreement with this finding. Action taken in r...

Recommendation: We recommend that management review its policies and procedures surrounding cut-off around the end of reporting periods to ensure disbursements are recorded in the correct reporting period. Views of Responsible Official: There is no disagreement with this finding. Action taken in response to finding: The Organization will continue to enhance our grant-end and year-end transaction monitoring to ensure appropriate treatment of expenses. Additionally, the organization will enhance communication with staff across the Organization to share grant and fiscal-year related deadlines

View Audit 304811

Finding 394944 (2023-001)

Significant Deficiency 2023

Legal Aid Chicago

IL

Questioned Costs Eligibility Significant Deficiency

Recommendation: We recommend that management implement a control to review PAI time entries to ensure they are accurate. Views of Responsible Official: There is no disagreement with this finding. Action taken in response to finding: On a monthly basis, the Deputy Director/General Counsel will run ...

Recommendation: We recommend that management implement a control to review PAI time entries to ensure they are accurate. Views of Responsible Official: There is no disagreement with this finding. Action taken in response to finding: On a monthly basis, the Deputy Director/General Counsel will run a LegalServer report on PAI time, including missing activity details, and will follow up with each person to correct their time records as needed. We will also provide additional training to staff on requirements for classifying time as PAI, and the importance of accuracy in timekeeping detail.

View Audit 304811

Finding 394939 (2023-001)

Significant Deficiency 2023

L.w. Fraser Independent Living Project, Inc., Sheridan Court

MN

Questioned Costs Significant Deficiency

Management will implement an additional review step to evaluate the timing of when such costs are incurred in order to ensure accounts payable includes all applicable invoices.

View Audit 304794

Finding 394877 (2023-006)

Significant Deficiency 2023

Middle MacOupin Health Care Systems and Affiliates

IL

Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.303

Department of Health and Human Services Federal Financial Assistance Listing #93.498 COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Period 4 TIN #370645239 Activities Allowed or Unallowed and Allowable Costs/Cost Principles ...

Department of Health and Human Services Federal Financial Assistance Listing #93.498 COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Period 4 TIN #370645239 Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Summary: During our testing, there was no documentation of review and approval of the expenditure listing or lost revenue calculation. The Organization also miscalculated the portion of an expense that was reimbursed by another source.Responsible Individuals: Paul Courtney, CFO Corrective Action Plan: Management will implement internal control policies and procedures to ensure the expenditure listing and lost revenue calculation are reviewed and approved to ensure that all payments are necessary, correct, meet the requirements of the federal program, and are properly recorded in the reports required to be submitted to the federal agency. Anticipated Completion Date: June 30, 2024

View Audit 304765

Finding 394867 (2023-003)

Significant Deficiency 2023

North Park University

IL

Questioned Costs Subrecipient Monitoring Significant Deficiency

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: The University will proceed with approval and implementation of draft policies and procedures and will expand the information security program to address identified issues. The University will allocate necessary resources and wil...

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: The University will proceed with approval and implementation of draft policies and procedures and will expand the information security program to address identified issues. The University will allocate necessary resources and will contract with necessary third-party providers to meet existing resource and technology gaps. Person Responsible for Corrective Action Plan: Jeff Lundblad, AVP and Chief Information Officer Anticipated Date of Completion: October, 2024

View Audit 304756

Finding 394824 (2023-001)

Significant Deficiency 2023

Housing Authority of McDonough County

IL

HUD Housing Programs Eligibility Significant Deficiency

Corrective Action Plan: I am in receipt of the draft finding letter for the audit that was recently conducted for the Housing Authority of McDonough County. Of the 15 tenant files randomly chosen to review, 7 were not in compliance. Discrepancies include: • Failing to gather proper income verificati...

Corrective Action Plan: I am in receipt of the draft finding letter for the audit that was recently conducted for the Housing Authority of McDonough County. Of the 15 tenant files randomly chosen to review, 7 were not in compliance. Discrepancies include: • Failing to gather proper income verification; • Failing to properly calculate annual income; • Failing to maintain EIV documentation; • Failing to maintain birth certificates or social security cards; and • Failing to maintain Declaration 214s. As I am Executive Director, I am responsible for the Corrective Action Plan that will include rental calculation and HOTMA training for a property managers and me. I am scheduled to attend a rent calc/HOTMA training seminar the week of March 18th. The managers are scheduled to attend a rent calc/HOTMA training seminar the week of April 3rd. In addition, a Quality Assurance program to monitor tenant files will be in effect by April 30, 2024. Anticipated Completion Date: April 30, 2024. Person Responsible: Annette Carper, Executive Director

View Audit 304729

Finding 394813 (2023-001)

Significant Deficiency 2023

Manchester Supportive Housing, Inc. D/b/a Page Place

PA

HUD Housing Programs Significant Deficiency Special Tests & Provisions

The following represents the Corrective Action Plan related to the audit finding listed in the Schedule of Findings and Questioned Costs included in the December 31, 2023 audited financial statements of Machester Supportive Housing, Inc. d/b/a Page Place: Finding 2023-001: Failure to make the correc...

The following represents the Corrective Action Plan related to the audit finding listed in the Schedule of Findings and Questioned Costs included in the December 31, 2023 audited financial statements of Machester Supportive Housing, Inc. d/b/a Page Place: Finding 2023-001: Failure to make the correct required deposit into the Reserve for Replacement Account. Condition and Criteria: The Corporation failed to increase its monthly deposits into its Reserve for Replacement account based on a required increase in its monthly deposit. The incorrect deposit was made during the months September 2022 through January 2023. As a result, its reserve for replacement account has been underfunded by $4,750. Management Response and Corrective Action Plan: Management agrees with the finding. The Corporation will make an additional deposit in April 2024 to satisfy this deficiency.

View Audit 304692

Finding 394812 (2023-001)

Significant Deficiency 2023

McDonald Presbyterian Senior Housing, Inc. D/b/a Haveloch Common

PA

Internal Control / Segregation of Duties Questioned Costs Eligibility

The following represents the Corrective Action Plan related to the audit finding listed in the Schedule of Findings and Questioned Costs included in the December 31, 2023 audited financial statements of McDonald Presbyterian Senior Housing, Inc. d/b/a HaveLoch Commons: Finding 2023-001: Incorrect El...

The following represents the Corrective Action Plan related to the audit finding listed in the Schedule of Findings and Questioned Costs included in the December 31, 2023 audited financial statements of McDonald Presbyterian Senior Housing, Inc. d/b/a HaveLoch Commons: Finding 2023-001: Incorrect Eligibility Assessment Condition and Criteria: The Corporation made a data entry error for the annual medical expenses of a resident. Accurate financial information is essential in order to calculate the correct subsidy each resident is eligible for. Management Response and Corrective Action Plan: Management agrees with the finding. The Corporation will perform re-education to its existing members on the importance of this data entry, and update its standard review process over these calculations in order to detect errors on a timely basis.

View Audit 304691

Finding 394759 (2023-003)

Significant Deficiency 2023

Benedict College

SC

Reporting Questioned Costs Significant Deficiency § 200.502 § 200.510

Finding Number: 2023-003 Condition: The schedule of expenditures of federal awards (SEFA) was not complete. Planned Corrective Action: The College will ensure that the schedule of federal awards (SEFA is reviewed for completeness. Going forward, the SEFA will be compared with the prior year SEFA and...

Finding Number: 2023-003 Condition: The schedule of expenditures of federal awards (SEFA) was not complete. Planned Corrective Action: The College will ensure that the schedule of federal awards (SEFA is reviewed for completeness. Going forward, the SEFA will be compared with the prior year SEFA and a separate schedule of new awards for the current fiscal period. The results of this comparison will be reviewed by the grants office, the controller’s office and the Vice President’s office. This will increase the level of reviews to a three-tiered process which should address issues of completeness of the SEFA. Contact person responsible for corrective action: Ms. Jackie Brown, Ms. Deborah McKenzie, and Dr. Sharron T. Burnett Anticipated Completion Date: 06/30/2024

View Audit 304642

Finding 394755 (2023-002)

Significant Deficiency 2023

Benedict College

SC

Student Financial Aid Questioned Costs Matching / Level of Effort / Earmarking

Finding Number: 2023-002 Condition: The College did not follow all the Tier Two arrangement requirements and disclosures. Planned Corrective Action: The College will ensure that regulations related to Tier Two arrangements are reviewed. On a semiannual basis, the College will review all arrangements...

Finding Number: 2023-002 Condition: The College did not follow all the Tier Two arrangement requirements and disclosures. Planned Corrective Action: The College will ensure that regulations related to Tier Two arrangements are reviewed. On a semiannual basis, the College will review all arrangements service providers for compliance with regulations. In addition, the College will review cash management regulations and references such as Dear Colleague letters on the subject matter to remain current with requirements. Contact person responsible for corrective action: Ms. Taranne Roberts and Dr. Sharron T. Burnett Anticipated Completion Date: 06/30/2024

View Audit 304642

Finding 394750 (2023-001)

Significant Deficiency 2023

Washington Area Community Investment Fund, Inc.

DC

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Action Taken The Lending Department has recently onboarded a new Lending Operations Manager as well as a Lending Operations Analyst with the primary responsibility of submitting timely reports to the SBA and others. These individuals do not have client-facing responsibilities and are solely focused ...

Action Taken The Lending Department has recently onboarded a new Lending Operations Manager as well as a Lending Operations Analyst with the primary responsibility of submitting timely reports to the SBA and others. These individuals do not have client-facing responsibilities and are solely focused on the internal lending operations. Employee goal setting for FY2024 will include the timely report submission. Anticipated Completion Date: March 31, 2024 If there are any questions regarding this plan, please call Kevin Fryatt, Co-Interim CEO and Chief Financial & Operations Officer (CFOO) at 202-516-1156. Submitted by, Kevin Fryatt Co-Interim CEO Chief Financial & Operations Officer 12

View Audit 304607

Finding 394747 (2023-017)

Significant Deficiency 2023

Charter County of Wayne, Michigan

MI

Subrecipient Monitoring Reporting Procurement, Suspension & Debarment

Finding Number: 2023-017 Federal Program: 14.218, Department of Housing and Urban Development (HUD), CDBG – Entitlement Grants Cluster, Community Development Block Grants/Entitlement Grants Program (CDBG) Condition Per Auditor: The County filed the FFATA report seven months late Planned Corrective A...

Finding Number: 2023-017 Federal Program: 14.218, Department of Housing and Urban Development (HUD), CDBG – Entitlement Grants Cluster, Community Development Block Grants/Entitlement Grants Program (CDBG) Condition Per Auditor: The County filed the FFATA report seven months late Planned Corrective Action: Management agrees with this finding. The County will implement a notification process to include communication to the grants division once grant contracts are approved. Subsequent FFATA reports will be filed of notification of approval no later than the last day of the month following the month in which the subaward/subaward amendment obligation. Anticipated Completion Date: 6/30/25 Responsible Contact Person: Shauntika Bullard

View Audit 304593

Finding 394739 (2023-016)

Significant Deficiency 2023

Charter County of Wayne, Michigan

MI

Subrecipient Monitoring HUD Housing Programs Significant Deficiency

Finding Number: 2023-016 Federal Program: 14.218, Department of Housing and Urban Development (HUD), CDBG – Entitlement Grants Cluster, Community Development Block Grants/Entitlement Grants Program (CDBG), COVID 19 Community Development Block Grants/Entitlement Grants Program (CDBG-CV) Condition Per...

Finding Number: 2023-016 Federal Program: 14.218, Department of Housing and Urban Development (HUD), CDBG – Entitlement Grants Cluster, Community Development Block Grants/Entitlement Grants Program (CDBG), COVID 19 Community Development Block Grants/Entitlement Grants Program (CDBG-CV) Condition Per Auditor: The County did not have adequate controls in place to submit the Consolidated Annual Performance and Evaluation Report (CAPER) for the program year ended June 30, 2023 within 90 days after the close of the program year. Planned Corrective Action: Management agrees with the finding. Prior to submitting the CAPER, it was brought to the attention of staff that the CDBG Financial Summary Report had to be completed and attached to the CAPER. Staff held discussions with HUD during a MSHDA Conference (September of 2022) to obtain assistance in completing the report. It was suggested that a meeting would be necessary to provide technical assistance for the report. Staff met with HUD October 4th to discuss the report and provide further guidance. The CAPER report was completed and submitted October 6th. The CDBG Financial Summary Report was completed as part of the CAPER. Management will ensure the CAPER is submitted prior to the deadline moving forward. Anticipated Completion Date: 6/30/25 Responsible Contact Person: Tuesday Redmond

View Audit 304593

Finding 394687 (2023-003)

Significant Deficiency 2023

Legal Services Alabama, INC

AL

Questioned Costs Significant Deficiency

Finding 2023-003- Case Requirements Corrective Action: LSA is committed to strengthening our policies and procedures concerning the management of case files. We will collaborate closely with our Managing Attorneys to ensure that all compliance requirements are met effectively. Regarding the incorrec...

Finding 2023-003- Case Requirements Corrective Action: LSA is committed to strengthening our policies and procedures concerning the management of case files. We will collaborate closely with our Managing Attorneys to ensure that all compliance requirements are met effectively. Regarding the incorrect use of a problem code under 65 CFR 1620 – LSA recognizes that on rare occasions clients may have files opened for one problem but ultimately receive assistance in a different legal area. LSA will discuss this matter with LSA’s Managing Attorneys at the next scheduled meeting and create a plan to ensure compliance regarding this issue. Regarding the failure to disclose an affirmative filing under 64 CFR 1644- Under LSA’s current system, all cases where staff use Legal Server to do the necessary forms are automatically included in reporting. For unclear reasons, the staff person in this incident did correctly fill out the form included in the file, but because they did so manually it was not included in the report. We believe this is easily correctable since the staff member was aware of the compliance requirement but simply failed to enter it correctly in the Legal Server system. LSA plans to provide individual training to all case handlers within three months. Post-training, we will conduct a written evaluation to assess the comprehension and implementation of these guidelines by our staff to prevent any future instances of non-compliance. Our goal is to rectify the deficiencies noted in the audit and ensure full compliance moving forward. Contact Person: Michael Forton, Director of Advocacy; (256) 551-2671; mforton@alsp.org

View Audit 304578

Finding 394645 (2023-002)

Significant Deficiency 2023

Ili Senior Housing - Chapel Valley Road, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

2023-002 Supportive Housing for the Elderly – CFDA No. 14.157 Recommendation: We recommend that management implement a process to ensure the required replacement reserve deposits are made in a timely manner in accordance with the regulatory agreement. Explanation of disagreement with audit finding: ...

2023-002 Supportive Housing for the Elderly – CFDA No. 14.157 Recommendation: We recommend that management implement a process to ensure the required replacement reserve deposits are made in a timely manner in accordance with the regulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has since deposited the November and December deposits and implemented a process to ensure all required deposits are made in a timely manner going forward. Name(s) of contact person(s) responsible for corrective action: Nicole Chwala Planned completion date for corrective action plan: Corrective action has been completed.

View Audit 304553

Finding 394644 (2023-001)

Significant Deficiency 2023

Ili Senior Housing - Chapel Valley Road, Inc.

WI

Questioned Costs HUD Housing Programs Significant Deficiency

2023-001 Supportive Housing for the Elderly – CFDA No. 14.157 Recommendation: We recommend that management implement a process to ensure proper approval is obtained prior to withdrawing funds from the residual receipts account. Explanation of disagreement with audit finding: There is no disagreement...

2023-001 Supportive Housing for the Elderly – CFDA No. 14.157 Recommendation: We recommend that management implement a process to ensure proper approval is obtained prior to withdrawing funds from the residual receipts account. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has since implemented a process to ensure the proper forms are filled out and submitted with HUD prior to withdrawing funds from the residual receipts account. Name(s) of contact person(s) responsible for corrective action: Nicole Chwala Planned completion date for corrective action plan: April 2024

View Audit 304553 Questioned Costs: $1

Finding 394593 (2023-004)

Significant Deficiency 2023

City of Ortonville, Minnesota

MN

Cash Management Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Unpaid Expenses on Draw Request (2023-004) Federal Agency: Environmental Protection Agency Federal Program Title: Capitalization Grant for Clean Water State Revolving Fund ALN Number: 66.458 Award Period: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendatio...

Unpaid Expenses on Draw Request (2023-004) Federal Agency: Environmental Protection Agency Federal Program Title: Capitalization Grant for Clean Water State Revolving Fund ALN Number: 66.458 Award Period: 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that management ensures invoices are approved by the City Council before submitting the draw request. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will monitor all draw requests and ensure that expenses are approved by the City Council before reimbursement is requested.

View Audit 304489

Finding 394563 (2023-002)

Significant Deficiency 2023

Mizpah Assisted Living Services, INC

MO

HUD Housing Programs Internal Control / Segregation of Duties Significant Deficiency

FINDING NO. 2023-002 – Quarterly Financial Reports Statement of Condition: The first 2 quarter reports, for period ending September 30, 2022 and December 31, 2022, were submitted one day late, on October 31, 2022 and January 31, 2023 respectively. Recommendation: Project Management must submit the...

FINDING NO. 2023-002 – Quarterly Financial Reports Statement of Condition: The first 2 quarter reports, for period ending September 30, 2022 and December 31, 2022, were submitted one day late, on October 31, 2022 and January 31, 2023 respectively. Recommendation: Project Management must submit the quarterly financial information within the prescribed timeframe. Project Management should review its internal controls and ensure that systems are in place so that the filing requirement will be met in future quarters and years. Management’s Response: There is no disagreement with the audit finding.

View Audit 304437

Finding 394562 (2023-001)

Significant Deficiency 2023

Mizpah Assisted Living Services, INC

MO

Internal Control / Segregation of Duties Questioned Costs Reporting

FINDING NO. 2023-001 – Quarterly Financial Reports Statement of Condition: Quarterly financial statements not submitted to loan servicer within the 60 day period allotted, as the first quarter report was not submitted until November 4, 2022. Recommendation: Project Management must submit the quart...

FINDING NO. 2023-001 – Quarterly Financial Reports Statement of Condition: Quarterly financial statements not submitted to loan servicer within the 60 day period allotted, as the first quarter report was not submitted until November 4, 2022. Recommendation: Project Management must submit the quarterly financial information within the prescribed timeframe. Project Management should review its internal controls and ensure that systems are in place so that the filing requirement will be met in future quarters and years. Management’s Response: There is no disagreement with the audit finding.

View Audit 304437

Finding 394560 (2023-003)

Significant Deficiency 2023

Collier County

FL

Questioned Costs Subrecipient Monitoring Reporting § 200.303

CDBG -Entitlement Grants Cluster -Assistance Listing No. 14.CDBG Recommendation: Strengthen policies and procedures to ensure that reporting due dates are determined by the Federal regulations and that internal processes mirror the requirements of the Federal regulations. Explanation of disagreeme...

CDBG -Entitlement Grants Cluster -Assistance Listing No. 14.CDBG Recommendation: Strengthen policies and procedures to ensure that reporting due dates are determined by the Federal regulations and that internal processes mirror the requirements of the Federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will submit revised FY 2023 reports as applicable, update procedures to ensure report deadlines are based on the subaward execution date and update internal controls to ensure deadlines are met per the Federal regulations. Name(s) of the contact person(s) responsible for corrective action: Therese Stanley, Grants Compliance Manager, 239-252-2959 Planned completion date for corrective action plan: May 30, 2024

View Audit 304432

Finding 394377 (2023-001)

Significant Deficiency 2023

Crystal Lake Preservation Corporation 071-11281/il06-M000-214

IL

HUD Housing Programs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding Number: 2023-001 Condition: The Corporation withdrew cash from the tenant security account during May and June 2023 in the amounts of $7,000 and $7,500, respectively, causing the balance of the security deposit liability to exceed the asset balance at month-end. These funds were used to fund...

Finding Number: 2023-001 Condition: The Corporation withdrew cash from the tenant security account during May and June 2023 in the amounts of $7,000 and $7,500, respectively, causing the balance of the security deposit liability to exceed the asset balance at month-end. These funds were used to fund operating costs on behalf of the Corporation. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited funds to the security deposit cash account in order to meet the regulatory agreement requirement before year-end. Contact person responsible for corrective action: Laura Selby, Executive Vice President - COO Anticipated Completion Date: March 25, 2024

View Audit 304382

Corrective Action Plans

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