Corrective Action Plans

Finding 5627 (2023-002)

Significant Deficiency 2023

VA

HUD Housing Programs Eligibility Reporting § 200.303

Views of responsible officials and planned corrective actions: The Authority is working with Yardi, the software company that supports the Authority’s client management software, to provide standardized reports that can be used by managers to flag exceptions to requirements such as regular inspectio...

Views of responsible officials and planned corrective actions: The Authority is working with Yardi, the software company that supports the Authority’s client management software, to provide standardized reports that can be used by managers to flag exceptions to requirements such as regular inspections, and re-inspections within 30 days for units that fail due to non-life-threatening conditions. There are current limitations within the software that do not allow for a fully automated work flow, which then necessitates a highly manual process and more likelihood of human error. The Authority will also implement more internal controls at the management level; specifically with units that fail inspection. All failed inspections will be independently tracked to ensure that a re-inspection takes place within 30 days, and management will review reports of all failed inspections, at least weekly. Finally, the Inspections Supervisor will receive more training on the Authority’s abatement policies, so that units that fail and are not corrected within the corrective period are abated according to the Authority’s HCV Administrative Plan.

View Audit 7520

Finding 5607 (2023-004)

Significant Deficiency 2023

Independent School District No. 548

MN

Allowable Costs / Cost Principles Significant Deficiency

Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.425U Improper Supporting Documentation; Allowable Costs and Cost Principles Significant Deficiency in Internal Control Over Compliance Finding Summary: During the course of our engagemen...

Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.425U Improper Supporting Documentation; Allowable Costs and Cost Principles Significant Deficiency in Internal Control Over Compliance Finding Summary: During the course of our engagement, we noted one instance where employee salaries did not align with their rate of pay noted in their contract. Responsible Individuals: Brian Korf, Superintendent. Corrective Action Plan: A thorough review and reconciliation of supporting documentation for expenditures, including payroll transactions, should be performed before amounts are disbursed. Supporting documentation should be maintained once review is documented and performed. Anticipated Completion Date: Ongoing

View Audit 7452

Finding 5606 (2023-001)

Significant Deficiency 2023

Csu Fullerton Auxiliary Services Corporation

CA

Eligibility Significant Deficiency

In conjunction with the Office of Research and Sponsored Projects (ORSP), Office of Sponsored Programs (OSP) will require program staff to review and verify eligibility on all student applications prior to their admission to the program before placement on official rosters to receive services.

View Audit 7450

Finding 5567 (2023-002)

Significant Deficiency 2023

Community Partners in Action, Inc.

CT

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend that the Organization retain records to satisfy the time and ef...

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend that the Organization retain records to satisfy the time and effort documentation as required by Uniform Guidance (2 CFR Part 200). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will be required to complete a Personnel Activity Report weekly at the start of the next pay period, which is Monday, November 27, 2023. Name of the contact person responsible for corrective action: Lisa Maraia, CFO Planned completion date for corrective action plan: November 27, 2023

View Audit 7395

Finding 5564 (2023-001)

Significant Deficiency 2023

Community Partners in Action, Inc.

CT

Procurement, Suspension & Debarment Significant Deficiency § 200.318 § 200.326

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend that the Organization review its procurement policy and conflic...

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The conflict-of-interest policy has been added to the fiscal policies. Management is in the process of enhancing the federal procurement policy to include sections 200.318 – 200.326. Name of the contact person responsible for corrective action: Lisa Maraia, CFO Planned completion date for corrective action plan: December 1, 2023

View Audit 7395

Finding 5537 (2023-002)

Significant Deficiency 2023

Ave Maria University, Inc. and Subsidiaries

FL

Subrecipient Monitoring Eligibility Reporting § 200.328 § 200.329

The University filed four quarterly HEERF reports for the year that accurately reflected the spending and accounting of federal funds. The report in question is the annual report, which, by its design (it cannot be saved prior to submission, and the only way to print it is to print a screen shot of ...

The University filed four quarterly HEERF reports for the year that accurately reflected the spending and accounting of federal funds. The report in question is the annual report, which, by its design (it cannot be saved prior to submission, and the only way to print it is to print a screen shot of each of the 48 pages) makes review before submission extremely difficult. There were literally hundreds of entries in this report, and there were three errors, each of which reflected information that was reported accurately in the quarterly reports posted on the University’s website. Despite the unfortunate design constraints, the University will endeavor to identify a practical way to conduct a review of the annual report before submission next spring. Anticipated Completion Date: Continuing Responsible Contact Person: Eugene L. Munin

View Audit 7341

Finding 5529 (2023-004)

Significant Deficiency 2023

White Cloud Public Schools

MI

Cash Management Subrecipient Monitoring Significant Deficiency

This finding is caused by the District’s claiming more reimbursements than they had expended. The District is fully aware of this situation. The District is implementing additional procedures to ensure funds are requested to meet only the immediate cash needs of the federal programs. The person resp...

This finding is caused by the District’s claiming more reimbursements than they had expended. The District is fully aware of this situation. The District is implementing additional procedures to ensure funds are requested to meet only the immediate cash needs of the federal programs. The person responsible for the corrective action is Ed Canning, the superintendent. The anticipated completion date of the corrective action plan is immediately. The plan for monitoring adherence is the District will reconcile all federal expenditures prior to requesting reimbursements.

View Audit 7315

Finding 5514 (2023-002)

Significant Deficiency 2023

Certell, INC

IN

Student Financial Aid Eligibility Significant Deficiency

A. The specific findings and plans of action are as follows: Huntington Junior College is committed to addressing the findings of our administration of Title IV programs. We concur with the findings and recommendations of the audit team. B. Actions Taken or Planned. Finding 2023-002 Failure to Meet...

A. The specific findings and plans of action are as follows: Huntington Junior College is committed to addressing the findings of our administration of Title IV programs. We concur with the findings and recommendations of the audit team. B. Actions Taken or Planned. Finding 2023-002 Failure to Meet the Standards for Safeguarding Customer Information. The security of all customer information is very important to Huntington Junior College. We have engaged a new IT firm to establish and maintain proper GLBA requirements. All faculty and staff will be retrained on information security policies and procedures.

View Audit 7272

Finding 5511 (2023-001)

Significant Deficiency 2023

Certell, INC

IN

Student Financial Aid Reporting Significant Deficiency

A. The specific findings and plans of action are as follows: Huntington Junior College is committed to addressing the findings of our administration of Title IV programs. We concur with the findings and recommendations of the audit team. B. Actions Taken or Planned - Finding 2023-001 Untimely Enroll...

A. The specific findings and plans of action are as follows: Huntington Junior College is committed to addressing the findings of our administration of Title IV programs. We concur with the findings and recommendations of the audit team. B. Actions Taken or Planned - Finding 2023-001 Untimely Enrollment Status Reporting. During Spring 2023 the transition to non-profit status created some delays in processing information. Financial Aid officers have been counseled to emphasize the importance of timely enrollment reporting.

View Audit 7272

Finding 5496 (2023-002)

Significant Deficiency 2023

Lutheran Social Services of South Dakota

SD

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.303

Finding 2023-002 Allowable Costs / Costs Principles and Activities Allowed or Unallowed Administration for Children and Families FFAL 93.566 Refugee and Entrant Assistance – State Administered Programs Finding Summary: One instance identified in which a family was overpaid for a monthly cash assista...

Finding 2023-002 Allowable Costs / Costs Principles and Activities Allowed or Unallowed Administration for Children and Families FFAL 93.566 Refugee and Entrant Assistance – State Administered Programs Finding Summary: One instance identified in which a family was overpaid for a monthly cash assistance payment. Responsible Individuals: Nathan Beyer & Emily Lyons Corrective Action Plan: One check was mis-keyed when entered for payment, and the client was overpaid by $20. Procedures will be reviewed to determine if there are additional steps that can be taken to catch entry errors. Anticipated Completion Date: December 31, 2023

View Audit 7260 Questioned Costs: $1

Finding 4917 (2023-002)

Significant Deficiency 2023

Iowa Finance Authority

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Federal Agency Name: U.S Department of Treasury Program Name: Emergency Rental Assistance Program (ERA) and Coronavirus State and Local Recovery Funds (CSLRF) Assistance Listing # 21.023 and 21.027 Finding Summary: There was no documented control in place to review reports prior to submission for ER...

Federal Agency Name: U.S Department of Treasury Program Name: Emergency Rental Assistance Program (ERA) and Coronavirus State and Local Recovery Funds (CSLRF) Assistance Listing # 21.023 and 21.027 Finding Summary: There was no documented control in place to review reports prior to submission for ERA and CSLRF; and, for one quarterly ERA report tested, key line items were blank in the submitted report that was provided to the auditors. Despite multiple attempts in September and October 2023 to obtain a copy of the submitted report from the Department of Treasury, a copy has not been made available by Department of Treasury with the completed lines. Responsible Individuals: Brian Sullivan, Chief Programs Officer (ERA) and Aaron Smith, Chief Bond Programs Director (CSLRF) Corrective Action Plan: We will develop and document a process requiring additional review of required federal reporting prior to submission for the CSLRF program. We will also ensure additional steps are taken to document the data submitted by Iowa Finance Authority in the US Treasury online reporting portal until such time as the portal is able to produce accurate reporting for ERA. This review process will be implemented immediately effective with the treasury reporting submitted for the quarter end December 31, 2023. Anticipated Completion Date: December 31, 2023

View Audit 7097

Finding 4907 (2023-001)

Significant Deficiency 2023

Narragansett Regional School District

MA

Cash Management School Nutrition Programs Significant Deficiency

Condition: The District’s school lunch office maintained production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Corrective Action Planned: The District has implemented a point-of-sale system for sales of meals and will use system rep...

Condition: The District’s school lunch office maintained production records and manual count sheets instead of using the point-of-sale system for tracking student meal counts. Corrective Action Planned: The District has implemented a point-of-sale system for sales of meals and will use system reports as support for the monthly claims for reimbursement. Anticipated Completion Date: September 2023 Contact: Ann-Marie Geyster, School Business Manager

View Audit 7093

Finding 4494 (2023-002)

Significant Deficiency 2023

Lewis County C-1 School District

MO

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.302

This following is submitted as our management response to the audit finding regarding Allowable Costs Reporting in the District’s FY23 Audit. At the close of Fiscal Year 2023, the District submitted a payment request for federal ESSER reimbursement, encompassing eligible employee expenses spanning ...

This following is submitted as our management response to the audit finding regarding Allowable Costs Reporting in the District’s FY23 Audit. At the close of Fiscal Year 2023, the District submitted a payment request for federal ESSER reimbursement, encompassing eligible employee expenses spanning multiple years in accordance with ESSER guidelines. However, an administrative oversight became apparent, as the expense codes and ASBRs for the relevant years had not been amended to align with the represented expenditures. To address this, the District is undertaking a meticulous correction process through adjusting journal entries. This corrective action will ensure that the expense codes accurately reflect the corresponding project codes and Fiscal Year expenditures. Simultaneously, the ASBRs for the affected years will be resubmitted, aligning with the requisite financial standards. Looking ahead, the District is instituting a proactive measure to prevent recurrence. The superintendent, or a designated district representative, will verify that the District's accounting software records, as compiled by the District Bookkeeper, impeccably mirror the accurate totals for expense codes, incorporating the requisite accounting codes, including project codes. This validation will be a prerequisite before any future reimbursement request for federal funds is submitted, ensuring a heightened level of precision and compliance in financial reporting. These measures underscore the District's commitment to fiscal accountability, rectifying oversights, and fortifying internal controls to uphold the integrity of financial processes. The district will begin immediately implementing the revised proactive measures and is in the process of rectifying the noted issues with corrective journal entries. This process will be updated prior to January 15, 2024. Should you need anything further from the district, please do not hesitate to contact me.

View Audit 6979

Finding 4492 (2023-002)

Significant Deficiency 2023

University of Wisconsin Hospitals & Clinics Authority

WI

Allowable Costs / Cost Principles Subrecipient Monitoring Period of Performance § 200.303

Finding number: 2023-002; Finding: During our testing, we noted that internal controls were not properly designed over activities allowed or unallowed, allowable costs/cost principles and period of performance to identify program expenditures from other expenditures in the cost center. Additionally,...

Finding number: 2023-002; Finding: During our testing, we noted that internal controls were not properly designed over activities allowed or unallowed, allowable costs/cost principles and period of performance to identify program expenditures from other expenditures in the cost center. Additionally, we noted controls were not operating as designed to ensure payroll expenses charged to the program were properly approved. In our sample of 20 payroll expenditures, two had no evidence of timesheet approval. Correction actions taken or planned: Additional review and approval of allowable expenditures will be done by another individual outside of the preparer. Any payroll related dollars charged to the grant will require sign off by the manager prior to charging the expense to the grant. Anticipated completion Date: February 2024; UW Health employees responsible for Corrective Action Plan: Heather Brahm, Director of Finance & Controller, and Jamie Soyk, Program Director of Financial Reporting

View Audit 6977

Finding 4476 (2023-003)

Significant Deficiency 2023

Brandywine Community Schools

MI

Significant Deficiency

Finding: 2023-003 – Federal Assistance Listing Number, Federal Agency, and Program Name – 84.425C, 84.425U & 84.425D, Education Stabilization Fund, U.S. Department of Education District’s Response – The District has already implemented a policy that the support for any federal draw is immediately at...

Finding: 2023-003 – Federal Assistance Listing Number, Federal Agency, and Program Name – 84.425C, 84.425U & 84.425D, Education Stabilization Fund, U.S. Department of Education District’s Response – The District has already implemented a policy that the support for any federal draw is immediately attached to the federal request. This will make the information readily available when requested.

View Audit 6955

Finding 4472 (2023-002)

Significant Deficiency 2023

Tarrant County College District

TX

Student Financial Aid Significant Deficiency Internal Control / Segregation of Duties

Finding 2023-002 Using a Servicer of Financial Institution to Deliver Title IV Credit Balances Views of Responsible Officials The District agrees with the auditor’s findings and recommendations. Corrective Action Plan Under the Title IV cash management regulations, institutions are required to publi...

Finding 2023-002 Using a Servicer of Financial Institution to Deliver Title IV Credit Balances Views of Responsible Officials The District agrees with the auditor’s findings and recommendations. Corrective Action Plan Under the Title IV cash management regulations, institutions are required to publicly disclose any contract that governs a Tier One or Tier Two Arrangement as well as information about the costs incurred by students who elect to use a financial account offered under one of those arrangements. The District submitted the required disclosure of its Tier One contract with BankMobile Technologies, Inc. to the Department of Education on November 29, 2023. Additional information about student refunds including the District’s contract with BankMobile Technologies, Inc. is currently available to the public at the following link. https://www.tccd.edu/services/paying-for-college/refunds/ Implementation Date Immediate Individual(s) Responsible The Director of Business Services is responsible for disclosures related to student refunds.

View Audit 6949

Finding 4412 (2023-002)

Significant Deficiency 2023

Rocky Mountain College

MT

Reporting Significant Deficiency

In order to ensure proper compliance with federal aware reporting, the CFO or Controller will familiarize themselves with upcoming federal reporting deadlines and inform other parties on campus who wil need to make reports publicly available by a certain deadline. Furthermore, the CFO and Controller...

In order to ensure proper compliance with federal aware reporting, the CFO or Controller will familiarize themselves with upcoming federal reporting deadlines and inform other parties on campus who wil need to make reports publicly available by a certain deadline. Furthermore, the CFO and Controller with review the sample of reports the auditors reviewed for the fiscal year 2023 audit, and immediately develop procedures to strengthen internal controls surrounding the reporting of federal funds.

View Audit 6864

Finding 4389 (2023-002)

Significant Deficiency 2023

Chesterfield County School District

SC

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.430

Corrective Action: The District has communicated with all departments that pre-filled forms should not be utilized when documenting salaries and wages charged to federal awards. Additionally, the District has reviewed all employees with recurring federal time and effort requirements to ensure the pr...

Corrective Action: The District has communicated with all departments that pre-filled forms should not be utilized when documenting salaries and wages charged to federal awards. Additionally, the District has reviewed all employees with recurring federal time and effort requirements to ensure the proper forms are completed. Monitoring will occur at the beginning of each semester to ensure all required time and effort documentation has been completed and collected. Responsible Officials: Kevin Caskey, CPA - Chef Financial Officer - (843) 680-6013 Anticipated Completion: Immediately

View Audit 6820

Finding 4368 (2023-006)

Significant Deficiency 2023

Housing Opportunities Commission of Montgomery County, MD

MD

HUD Housing Programs Eligibility Significant Deficiency

Recommendation: The Commission should implement processes to ensure that waiting list documentation is maintained for all tenants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A new procedure will be implemented...

Recommendation: The Commission should implement processes to ensure that waiting list documentation is maintained for all tenants. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A new procedure will be implemented immediately requiring staff to upload a printed copy of the electronic wait list application along with the move in file. The Edgewood compliance team to verify that the applicant was selected from the waitlist prior to move-in approval. Name(s) of the contact person(s) responsible for corrective action: Darcel Cox, Vice President/Compliance Planned completion date for corrective action plan: Effective Immediately, Ongoing.

View Audit 6779

Finding 4366 (2023-005)

Significant Deficiency 2023

Housing Opportunities Commission of Montgomery County, MD

MD

HUD Housing Programs Eligibility Reporting

Recommendation: The Commission should implement processes to ensure that fatal errors occurring during PIC/TRACS submissions are corrected in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Edg...

Recommendation: The Commission should implement processes to ensure that fatal errors occurring during PIC/TRACS submissions are corrected in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Edgewood Management Regional Managers will review monthly TRACs reports to ensure TRACs errors are addressed immediately. The HOC Compliance Team will monitor the Secure Portal monthly and follow up with the Edgewood team for any fatal errors not addressed. Name(s) of the contact person(s) responsible for corrective action: Darcel Cox, Vice President/Compliance Planned completion date for corrective action plan: Effective Immediately, Ongoing.

View Audit 6779

Finding 4362 (2023-003)

Significant Deficiency 2023

Housing Opportunities Commission of Montgomery County, MD

MD

HUD Housing Programs Eligibility Significant Deficiency

Recommendation: The Commission should implement processes to ensure that all proper documentation is being maintained during the recertification process for every client. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to find...

Recommendation: The Commission should implement processes to ensure that all proper documentation is being maintained during the recertification process for every client. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HOCs third party management agent, Edgewood Management, Regional Managers will review move in files and annual recertifications during monthly inspections of the property. In addition, Edgewood will ensure that the Regional Compliance Managers are spot checking and reviewing files throughout the year. The HOC compliance team will continue to monitor as part of the site inspections. Name(s) of the contact person(s) responsible for corrective action: Darcel Cox, Vice President/Compliance Planned completion date for corrective action plan: Effective Immediately, Ongoing.

View Audit 6779

Finding 4356 (2023-001)

Significant Deficiency 2023

Housing Opportunities Commission of Montgomery County, MD

MD

HUD Housing Programs Reporting Significant Deficiency

Recommendation: The Commission should implement processes to ensure that all fatal errors are corrected in the PIC system in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Submission was delayed a...

Recommendation: The Commission should implement processes to ensure that all fatal errors are corrected in the PIC system in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Submission was delayed as a result of another PHA failing to complete a “port out” action PIC. HOC could not complete the “port in” action and received a delayed response from the initial PHA. Effective December 2023, a procedure of weekly monitoring will be implemented to curtail PIC fatal errors. Name(s) of the contact person(s) responsible for corrective action: Lynn Hayes, Vice President/Housing Resources Planned completion date for corrective action plan: Effective Immediately, Ongoing.

View Audit 6779

Finding 4323 (2023-003)

Significant Deficiency 2023

Richardton Health Center

ND

Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Finding 2023‐003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer over the reserve fund reconciliation for the federal program and there was no formal review of the b...

Finding 2023‐003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer over the reserve fund reconciliation for the federal program and there was no formal review of the balance in comparison to the required minimum reserve balance. Responsible Individuals: Mandy Robinson, Administrator Corrective Action Plan: Management will ensure reviews separate from the preparer of the reconciliation for the program's reserve fund and the reserve fund balance in comparison to the required minimum reserve balance is completed with formal documentation noting the reviews. Anticipated Completion Date: 03/31/2024

View Audit 6716

Finding 4305 (2023-005)

Significant Deficiency 2023

Clark County School District

NV

Reporting Significant Deficiency

Finding 2023-005 Federal Agency Name: U.S. Department of Education Passed through the Nevada Department of Education Program Name: Gaining Early Awareness and Readiness for Undergraduate Programs CFDA #84.334 Finding Summary: The U.S. Department of Education requires the Nevada Department of Educati...

Finding 2023-005 Federal Agency Name: U.S. Department of Education Passed through the Nevada Department of Education Program Name: Gaining Early Awareness and Readiness for Undergraduate Programs CFDA #84.334 Finding Summary: The U.S. Department of Education requires the Nevada Department of Education to collect and report student demographic and academic progress data; student/parent participation data; and student follow‐up data at participating schools under the program. Therefore, an Interim Performance Report is required to be submitted by the Nevada Department of Education. Participation totals were reported inaccurately to the Nevada Department of Education. The District did not have adequate internal controls to ensure the Interim Performance Reports were accurate. Responsible Individuals: Deb Hegna, Director III, Grants Development and Administration Corrective Action Plan: The following controls were developed to ensure Clark County School District Interim Performance Reports are accurate. Anticipated Completion Date: June 30, 2024

View Audit 6658

Finding 4214 (2023-001)

Significant Deficiency 2023

City of Norco

CA

Reporting Significant Deficiency Internal Control / Segregation of Duties

There is no disagreement with the audit finding. The City will make corrections on the next annual report as of March 31,2024 which should cover the period April 1 2023 through March 31, 2024. As of June 30, 2023, the City had fully expended the American Resue Plan Act (ARPA) funding. It is importan...

There is no disagreement with the audit finding. The City will make corrections on the next annual report as of March 31,2024 which should cover the period April 1 2023 through March 31, 2024. As of June 30, 2023, the City had fully expended the American Resue Plan Act (ARPA) funding. It is important to note that because the City's allocation of ARPA funds is less than $10 million, the Department of Treasury Regulations allows the City to use all its allocation as lost revenue replacement. This allows the City Council to appropriate ARPA funds for any legal government purpose except those that are prohibited. The City treated all its allocation as lost revenue replacement.

View Audit 6534

Corrective Action Plans

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