Corrective Action Plans

Finding 9504 (2022-001)

Significant Deficiency 2022

MN

Significant Deficiency Internal Control / Segregation of Duties

Internal Control over Revenue Process – Significant Deficiency Name of contact person: Alexis Walstad, Co-Executive Director Corrective Action Plan: Management and its contracted accounting staff will monitor financial reports and activities of Karen Organization of Minnesota to ensure proper record...

Internal Control over Revenue Process – Significant Deficiency Name of contact person: Alexis Walstad, Co-Executive Director Corrective Action Plan: Management and its contracted accounting staff will monitor financial reports and activities of Karen Organization of Minnesota to ensure proper recording. Proposed completion date: Management and the Board of Directors will implement the above procedures immediately.

View Audit 13088

Finding 9322 (2022-003)

Significant Deficiency 2022

Eastern Plains Community Action Agency, Inc.

NM

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Significant Deficiency

Auditor's Recommendation: We recommend the Entity follow their policy and procedures related to purchases. Action Taken: The Organization understands the importance of following current, written policies and procedures for both employees and members of management. Policies and procedures will be rev...

Auditor's Recommendation: We recommend the Entity follow their policy and procedures related to purchases. Action Taken: The Organization understands the importance of following current, written policies and procedures for both employees and members of management. Policies and procedures will be reviewed to ensure the appropriate approvals and signatures are obtained. Responsible Official: John Clemons, Chief Financial Officer Timeline for Implementation: July 31, 2023

View Audit 12797

Finding 9321 (2022-002)

Significant Deficiency 2022

Eastern Plains Community Action Agency, Inc.

NM

Equipment & Real Property Management Internal Control / Segregation of Duties Reporting § 200.303

Auditor's Recommendation: We recommend the Entity implement adequate controls to ensure the accuracy of the information reported to the Grantor Agency in a timely manner. Action Taken: The Organization will create an electronic calendar with reminders for all reporting requirements and respective du...

Auditor's Recommendation: We recommend the Entity implement adequate controls to ensure the accuracy of the information reported to the Grantor Agency in a timely manner. Action Taken: The Organization will create an electronic calendar with reminders for all reporting requirements and respective due dates. Responsible Official: John Clemons, Chief Financial Officer Timeline for Implementation: July 31, 2023

View Audit 12797

Finding 9031 (2022-006)

Significant Deficiency 2022

Nazlini Community School, Inc.

NM

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

Management Response: Management agrees with the auditors' finding. Internal controls did not exist during the audit period due to lack of staff in the business office and lack of understanding in the administration staff. The school has since hired a consulting firm to assist with following the exis...

Management Response: Management agrees with the auditors' finding. Internal controls did not exist during the audit period due to lack of staff in the business office and lack of understanding in the administration staff. The school has since hired a consulting firm to assist with following the existing policies and procedures. The school also has hired an experienced principal to oversee the operations of the business office. Anticipated completion date: June 30, 2023. Responsible party: Delores Noble, principal. Amber Wauneka, Consultant with Homeland Business Services.

View Audit 12351

Finding 8887 (2022-007)

Significant Deficiency 2022

Municipality of Guayanilla

PR

Reporting Significant Deficiency Internal Control / Segregation of Duties

We will improve our internal controls procedures related to record keeping and year adjustments in order to ensure compliance with the March 31 federal requirement. Implementation Date: During the 2023-2024 fiscal year Responsible Persons: Mr. Luis A. Ramos Feliciano Finance Director

View Audit 12154

Finding 8713 (2022-006)

Significant Deficiency 2022

Cardiovascular Center Corporation of Puerto Rico and the Caribbean

PR

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.512

Finding No. 2022-006 - Audit Requirements for Auditees - Report Submission Condition The data collection form and the reporting package for the year ended on June 30, 2022, was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Corporation resp...

Finding No. 2022-006 - Audit Requirements for Auditees - Report Submission Condition The data collection form and the reporting package for the year ended on June 30, 2022, was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Corporation response The Corporation agrees with the finding. Corrective Action Plan Upon receipt of the audit findings, we initiated an immediate review of our reporting procedures. We have identified specific areas that require attention and are implementing quick corrective actions to address the identified deficiencies. ■ Policies and Procedures Review - Simultaneously, we are reviewing our existing policies and procedures related to federal awards reporting. This includes a reassessment of reporting tirnelines, data validation processes, and the overall framework for ensuring accuracy and completeness in our reports. ■ Staff Training and Development - Recognizing the critical role of our personnel in the reporting process, we are providing additional training to the individuals involved. This training will emphasize the importance of adherence to reporting guidelines, accurate data entry, and the significance of meeting established deadlines. ■ Communication Protocol Enhancement - We recognize the importance of effective communication regarding reporting processes. To address this, we are enhancing our communication protocols to ensure that all relevant stakeholders are informed of reporting requirements, timelines, and any changes to procedures. ■ Monitoring - The Corporation designated the Financial Planning and Analysis Associate Director in charge of monitoring the compliance with the federal awards reporting requirements. Names of the contact persons responsible for corrective action plan Jesus A. Rodriguez Aviles - Financial Planning and Analysis Associate Director Cecilia Robles Kakiuchi - Financial Planning and Analysis Director Anticipated Completion Date Fiscal Year 2024

View Audit 11856

Finding 8703 (2022-008)

Significant Deficiency 2022

Dakota County

MN

Allowable Costs / Cost Principles Significant Deficiency § 200.303

2022-008– EMERGENCY RENTAL ASSISTANCE – ENFORCEMENT – ACTIVITIES ALLOWED AND UNALLOWED U.S. Department of Treasury Emergency Rental Assistance Assistance Listing Number: 21.023 Direct Payment Award Period: 2022 Recommendation: We recommend the County review its procedures and controls related to ...

2022-008– EMERGENCY RENTAL ASSISTANCE – ENFORCEMENT – ACTIVITIES ALLOWED AND UNALLOWED U.S. Department of Treasury Emergency Rental Assistance Assistance Listing Number: 21.023 Direct Payment Award Period: 2022 Recommendation: We recommend the County review its procedures and controls related to emergency rental assistance general expenditures to ensure the accuracy of all payments going forward. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will ensure a proper review of all payments that the correct amount is paid. Name of the contact person responsible for corrective action: Peter Skwira, Finance Director Planned completion date for corrective action plan: December 31, 2023

View Audit 11849

Finding 8700 (2022-007)

Significant Deficiency 2022

Dakota County

MN

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties § 200.303 § 200.420 § 200.476

2022-007 – SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM CLUSTER, TEMPORARY ASSISTANCE FOR NEEDY FAMILIES, & CHILD SUPPORT ENFORCEMENT – ACTIVITIES ALLOWED AND UNALLOWED U.S. Department of Agriculture & U.S. Department of Health and Human Services Supplemental Nutrition Assistance Program Cluster, Temp...

2022-007 – SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM CLUSTER, TEMPORARY ASSISTANCE FOR NEEDY FAMILIES, & CHILD SUPPORT ENFORCEMENT – ACTIVITIES ALLOWED AND UNALLOWED U.S. Department of Agriculture & U.S. Department of Health and Human Services Supplemental Nutrition Assistance Program Cluster, Temporary Assistance for Needy Families & Child Support Enforcement Assistance Listing Number: 10.561, 93.558, 93.563 Passed Through Minnesota Department of Human Services Pass Through Number: H55210010, H55214077 & H55214004 Award Period: 2022 Recommendation: We recommend that the County retain documentation of review and approval of all expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: EEA has reviewed existing policies for purchases using federal funds. If using federal funds, these policies and procedures will be followed. Name of the contact person responsible for corrective action: Daren Nyquist, Administration Manager Planned completion date for corrective action plan: December 31, 2023

View Audit 11849

Finding 8641 (2022-005)

Significant Deficiency 2022

Kandiyohi County

MN

Eligibility Reporting Significant Deficiency

2022.005 CASEFILE REVIEW Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Recommendation: It is recommended the County perform internal casefile reviews of Medical Assistance Casefiles. Action taken in response to finding: The County will continue to w...

2022.005 CASEFILE REVIEW Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Recommendation: It is recommended the County perform internal casefile reviews of Medical Assistance Casefiles. Action taken in response to finding: The County will continue to work at this area and internal controls to achieve the overall goal. Name of the contact person responsible for corrective action plan: Karen Anderson, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2023

View Audit 11795

Finding 8293 (2022-005)

Significant Deficiency 2022

East Central Regional Development Commission

MN

Reporting Cash Management Significant Deficiency

CASEFILE REVIEW Federal Agency: U.S. Department of Commerce Federal Program Name: COVID-19 Economic Adjustment Assistance(Economic Development Cluster) Assistance Listing Number: 11.307 Pass-Through Agency: N/A - Direct Federal Award Identification Number and Pass-Through Number: ED20CHI3070088/06-...

CASEFILE REVIEW Federal Agency: U.S. Department of Commerce Federal Program Name: COVID-19 Economic Adjustment Assistance(Economic Development Cluster) Assistance Listing Number: 11.307 Pass-Through Agency: N/A - Direct Federal Award Identification Number and Pass-Through Number: ED20CHI3070088/06-79-06222/06-79-06392; 2021 Compliance Requirement Affected: Reporting Award Period: Year Ended June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: We recommend the Commission implement procedures to ensure all reports have proof of review and submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission will ensure that all report reviews are documented in the future, as well as being submitted timely. Name of the contact person responsible for corrective action: Darcy Rylander, Finance Officer Planned completion date for corrective action plan: June 30, 2024

View Audit 11091

Finding 8203 (2022-007)

Significant Deficiency 2022

Hubbard County

MN

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Finding Number: 2022-007 Finding Title: Reporting – LCTS Spending Report Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Brian Ophus, Social Services Director Corrective Action Planned: LCTS recipients have been given education on the importance ...

Finding Number: 2022-007 Finding Title: Reporting – LCTS Spending Report Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Brian Ophus, Social Services Director Corrective Action Planned: LCTS recipients have been given education on the importance of timely reporting, Hubbard County has provided recipients with the proper tools and timelines in order to meet the deadlines. DHS was notified of the tardiness from recipients and issued a warning to them. Anticipated Completion Date: October 1, 2023

View Audit 10780

Finding 8022 (2022-002)

None 2022

Harrisonburg Redevelopment and Housing Authority

VA

Reporting Significant Deficiency

The Authority continues to monitor and fine-tune financial processes to ensure program ledgers are correctly maintained and updated to ensure compliance with submission of all required data collection form and audit by the required deadline.

View Audit 10515

Finding 7971 (2022-002)

Significant Deficiency 2022

Clay County

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding Number: 2022-002 Finding Title: Eligibility Program: Temporary Assistance for Needy Families (AL No. 93.558) Name of Contact Person Responsible for Corrective Action: Rhonda Porter, Director and Karen Syverson, Supervisor Corrective Action Planned: All five cases found to have errors are bei...

Finding Number: 2022-002 Finding Title: Eligibility Program: Temporary Assistance for Needy Families (AL No. 93.558) Name of Contact Person Responsible for Corrective Action: Rhonda Porter, Director and Karen Syverson, Supervisor Corrective Action Planned: All five cases found to have errors are being reviewed and will be corrected as appropriate. All case errors will be reviewed with staff who are involved in administering this program. Case file reviews will continue to occur, and any errors found will continue to be reviewed with staff and training provided. Anticipated Completion Date: The five cases found in error will be corrected by December 31, 2023. Family Team will review these errors on Dec. 14, 2023. Case file reviews will continue monthly.

View Audit 10394

Finding 7901 (2022-002)

Significant Deficiency 2022

Lifetime Independence for Everyone, Inc. and Subsidiary

TX

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.303 § 200.405

2022-002 – Allocation Percentage Charged – Significant Deficiency in Internal Controls over Compliance Recommendation: The auditor recommends LIFE enhance the design of its control activities and procedures over the allocation percentage forms used throughout the year to ensure the staff know how to...

2022-002 – Allocation Percentage Charged – Significant Deficiency in Internal Controls over Compliance Recommendation: The auditor recommends LIFE enhance the design of its control activities and procedures over the allocation percentage forms used throughout the year to ensure the staff know how to apply percentages and are using the correct approved allocation form for the period in the year. Action Taken: LIFE Management will: • Update its allocation form by clearly labeling the document used and the period and type of expense for which it applies. • Communicate the revision of all forms to staff involved in the allocation process, followed by a training session to ensure understanding and proper application of the form. • Establish a monthly review process, whereby allocation forms will be audited for current updates and application consistency. Due Date of Completion: November 30, 2023 Responsible Official: Executive Director

View Audit 10307 Questioned Costs: $1

Finding 7857 (2022-002)

Significant Deficiency 2022

Care Housing Inc.

CO

Eligibility Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development CFDA # 14.239 HOME Investment Partnerships Program Applicable Federal Award Number and Year – 2022 Eligibility Significant Deficiency in Internal Control over Compliance Finding Summary: The Organization does not retain documentation that supports the...

U.S. Department of Housing and Urban Development CFDA # 14.239 HOME Investment Partnerships Program Applicable Federal Award Number and Year – 2022 Eligibility Significant Deficiency in Internal Control over Compliance Finding Summary: The Organization does not retain documentation that supports the internal controls in place over the review of the annual certifications for the HOME units. Responsible Individuals: Steve Kuehneman, Executive Director and Jacki Kurchinski, Director of Property Management and Operations Corrective Action Plan: Management agrees with the finding. The Organization added steps to the annual certification process to document the approval of the annual certifications of HOME units. Anticipated Completion Date: 2024

View Audit 10232

Finding 7792 (2022-003)

Significant Deficiency 2022

Golden Harvest Food Bank, Inc.

GA

Special Tests & Provisions Subrecipient Monitoring School Nutrition Programs

Finding 2022-003 When orders are generated in Ceres a ship date is established. Occasionally, due to weather, agency staffing, or other issues, the anticipated distribution date will have to change. There are also situations where disruptions in the computer system may require a different date in t...

Finding 2022-003 When orders are generated in Ceres a ship date is established. Occasionally, due to weather, agency staffing, or other issues, the anticipated distribution date will have to change. There are also situations where disruptions in the computer system may require a different date in the system when is available. GHFB takes several measures in making sure the records are secured and stored in an area known by several employees so that once a record is completed it can be filed and inventory integrity is maintained. Person responsible: Norman Stafford...10/1/23 completion date

View Audit 10130

Finding 7791 (2022-002)

Significant Deficiency 2022

Golden Harvest Food Bank, Inc.

GA

Special Tests & Provisions School Nutrition Programs Significant Deficiency

Finding 2022-002 Golden Harvest Food Bank (GHFB) does not generate the Bill of Lading (BOL) for product being delivered. The USDA instructs vendors to include several numbers to be annotated on the BOL for reporting reasons. These numbers start with 1000, 2000, 3000, 4000, and 5000. There are occas...

Finding 2022-002 Golden Harvest Food Bank (GHFB) does not generate the Bill of Lading (BOL) for product being delivered. The USDA instructs vendors to include several numbers to be annotated on the BOL for reporting reasons. These numbers start with 1000, 2000, 3000, 4000, and 5000. There are occasions where some of these numbers are not included on the accompanying BOL when delivered. GHFB personnel look for any of the above numbers to insure items are TEFAP. As required, GHFB is required to report the receipt of the TEFAP items to the appropriate state entity that manages the TEFAP program. This report requests the 4000 and the 5000 numbers. If either one of those numbers is not on the BOL, the omission is annotated in this report. In addition to these numbers GHFB also maintains a listing of TEFAP products due in the first 15 days of the month and TEFAP products due in the second half of each month. GHFB believes all BOL have been signed by our personnel. Going forward all BOLs will be signed by both the individual who receives the product as well as the warehouse or inventory manager. Person responsible: Norman Stafford...10/1/23 completion date

View Audit 10130

Finding 7790 (2022-001)

Significant Deficiency 2022

Golden Harvest Food Bank, Inc.

GA

Eligibility Subrecipient Monitoring Significant Deficiency

Finding 2022-001 ...

Finding 2022-001 Mercy Church was a new agency in 2022 and signed all agreements July 20, 2022. The annual mandatory Recertification training for all agencies occurs at the end of July and the first of August each year. Therefore, there is an approximate six-week period before the new fiscal year begins October 1. Following recertification, all agencies are activated in CERES for the new year and as a result, Mercy Church was also activated and placed their first order in September shortly before the new fiscal year began. They have been compliant ever since, it was just a matter of timing. Our Community Impact team will ensure that new agencies that are brought on prior to the fiscal year are not activated in our systems until the new fiscal year begins to prevent this in the future. All agencies are trained and monitored for federal compliance on a regular basis. Person responsible: Amy Breitmann...10/1/23 completion date

View Audit 10130

Finding 7613 (2022-002)

Significant Deficiency 2022

Community Action Partnership of Oregon

OR

Allowable Costs / Cost Principles Reporting Significant Deficiency

Corrective Action: CAPO was unable to locate Board minutes from FY 22 that indicate any increase in compensation for Janet Merrell (prior Executive Director through May 2022). We have been informed by the Board that the last increase was likely prior to 2020, as she had requested additional time of...

Corrective Action: CAPO was unable to locate Board minutes from FY 22 that indicate any increase in compensation for Janet Merrell (prior Executive Director through May 2022). We have been informed by the Board that the last increase was likely prior to 2020, as she had requested additional time off in lieu of additional salary increases. The last record of an evaluation is in the minutes from a Board meeting in August of 2020. Discussion of compensation would have occurred during an Executive Session and would be in the possession of the Secretary at the time and not in CAPO files. Currently, Executive session notes are kept by the Treasurer and will be carefully retained for and accessible to future audits. Person Responsible: CAPO Board of Directors Timing for Implementation: Complete

View Audit 9980

Finding 7612 (2022-001)

Significant Deficiency 2022

Community Action Partnership of Oregon

OR

Allowable Costs / Cost Principles Reporting Significant Deficiency

Corrective Action: Immediately after coming on board in May of 2022, the new Executive Director took action to move CAPO’s fiscal services contract from the current provider to a new accounting firm in Portland, Oregon – Susan Matlack Jones and Associates (SMJ) – as of July 1, 2022. SMJ works with ...

Corrective Action: Immediately after coming on board in May of 2022, the new Executive Director took action to move CAPO’s fiscal services contract from the current provider to a new accounting firm in Portland, Oregon – Susan Matlack Jones and Associates (SMJ) – as of July 1, 2022. SMJ works with several Community Action agencies in Oregon and their expertise is specifically in nonprofit accounting. They worked to resolve accounting issues from the latter half of FY 22 for the purposes of the audit and currently produce timely, accurate financial statements for CAPO management and Board review. As of October 2023, CAPO has also hired an in-house Finance Manager with experience in Community Action and federal fund accounting. Person Responsible: Janet Allanach, CAPO Executive Director Timing for Implementation: Complete as of July 1, 2022.

View Audit 9980

Finding 7497 (2022-002)

Significant Deficiency 2022

Food Export USA - Northeast

PA

Allowable Costs / Cost Principles Cash Management Significant Deficiency

DEPARTMENT OF AGRICULTURE. Market Access Program and Agricultural Trade Promotion Program Assistance Listing Number: 10.601 & 10.618. Recommendation: We recommend the Organization ensure the completion of the controls within their policies to ensure an adequate review process is in place prior to ca...

DEPARTMENT OF AGRICULTURE. Market Access Program and Agricultural Trade Promotion Program Assistance Listing Number: 10.601 & 10.618. Recommendation: We recommend the Organization ensure the completion of the controls within their policies to ensure an adequate review process is in place prior to cash disbursement payments and claims submitted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Food Export-Northeast, under the direction of the new Executive Director /CEO, has undergone a significant restructuring effective July 2023. This restructure has resulted in the installation of a Chief Financial Officer, reporting directly to the Executive Director/CEO. Similar “C-suite” positions now exist in Operations, Programs, and Communications. This has significantly increased the scope and ability for oversight and internal control. Internal policies and procedures are currently under review; any changes to policies and procedures will be made as needed/identified. Increased monitoring and enforcement of existing internal control measures has already resulted in improved completeness and accuracy of financial reporting. In September 2023, the Food Export staff met with FAS staff to review procedures and policies, including meetings with Management to review and evaluate controls. The feedback from those meetings will be incorporated into any updates on procedure. Names of the contact person(s) responsible for corrective action: Brendan Wilson, Food Export Executive Director/CEO; Michelle Rogowski, Chief Operating Officer, Laura England, Deputy Director/Chief Communications Officer; Robert Lowe, CPA, Chief Financial Officer; Teresa Miller, Chief Program and Partnership Officer. Planned completion date for corrective action plan: December 31, 2023. If the U.S. Department of Agriculture has questions regarding this plan, please call Laura England at (215) 599-9738 or contact via email at lengland@foodexport.org.

View Audit 9730

Finding 7386 (2022-006)

Significant Deficiency 2022

Change, Inc.

MN

Reporting Significant Deficiency Internal Control / Segregation of Duties

Infrequently, the Executive or Associate Director prepares and submits reports. As the organization’s report reviewer, the Executive Director submitted the report as preparer and reviewer. Going forward, the Executive Director will have the Associate Director or Business Director review any Executiv...

Infrequently, the Executive or Associate Director prepares and submits reports. As the organization’s report reviewer, the Executive Director submitted the report as preparer and reviewer. Going forward, the Executive Director will have the Associate Director or Business Director review any Executive Director prepared reports.

View Audit 9524

Finding 7383 (2022-009)

Significant Deficiency 2022

Change, Inc.

MN

Allowable Costs / Cost Principles Cash Management Period of Performance

While our Human Resources Specialist position was filled in May 2021, we are still working to have sufficient HR and accounting staffing to meet our significant growth. Additional positions of Human Resources Manager and Controller will help reduce/eliminate these types of errors in the future.

View Audit 9524

Finding 7380 (2022-005)

Significant Deficiency 2022

Change, Inc.

MN

Eligibility Significant Deficiency

We have developed an internal auditing process that includes a staff member external to the participant files reviews to ensure all participant eligibility forms are signed.

View Audit 9524

Finding 7378 (2022-001)

Significant Deficiency 2022

Washington County Memorial Hospital

MO

Subrecipient Monitoring Significant Deficiency

U.S. Department of Health and Human Services Washington County Memorial Hospital (“Hospital”) respectfully submits the following corrective action plan for the year ended August 31, 2022. Audit period: September 1, 2021 – August 31, 2022 The findings from the schedule of findings and questioned cos...

U.S. Department of Health and Human Services Washington County Memorial Hospital (“Hospital”) respectfully submits the following corrective action plan for the year ended August 31, 2022. Audit period: September 1, 2021 – August 31, 2022 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— FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL PROGRAMS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2022 – 001 Rural Communities Opioid Response Program-Implementation Recommendation: We recommend the Hospital implements agreements between the Hospital and any entities in which federal funding are awarded (passed through) to in order to make the respective program requirements understood. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Processes have been corrected over the course of the single audit and agreements with subrecipients have been executed. Name of the contact person responsible for corrective action: Debra Pratt, CFO. Planned completion date for corrective action plan: September 1, 2023 If the Department of Health and Human Services has questions regarding this plan, please call Debra Pratt, CFO at (573) 438 5451 Ext 771.

View Audit 9504

Corrective Action Plans

Filters