Corrective Action Plans

Finding 370591 (2021-012)

Material Weakness 2021

KS

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Finding 2021-012 Program Income Individual(s) Responsible: Grace Ross, Tribal Treasurer, Accounting Director, Program Directors Action: Ensure that documentation is available for every item purchased or run through payroll. Anticipated Completion Date: September 2023

View Audit 292271

Finding 370586 (2021-009)

Material Weakness 2021

Kickapoo Tribe in Kansas

KS

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

Finding 2021-009 Reporting Individual(s) Responsible: Grace Ross, Tribal Treasurer, Tribal Administrator Action: Reviewing reporting requirements with department heads and reviewing reports submitted. Anticipated Completion Date: April 2024

View Audit 292271

Finding 370584 (2021-011)

Material Weakness 2021

Kickapoo Tribe in Kansas

KS

Allowable Costs / Cost Principles Material Weakness Significant Deficiency

Finding 2021-011 Allowable Costs and Activities Individual(s) Responsible: Grace Ross, Tribal Treasurer, Accounting Director Action: Current Tribal Council will ensure that all documentation is maintained as backup for all purchases and payroll items. Anticipated Completion Date: September 2023

View Audit 292271

Finding 370583 (2021-010)

Material Weakness 2021

Kickapoo Tribe in Kansas

KS

Procurement, Suspension & Debarment Cash Management Material Weakness

Finding 2021-010 Special Tests and Provisions Individual(s) Responsible: Grace Ross, Tribal Treasurer, Program Directors Action: Be able to provide documentation to show that federal funds were fully protected and insured. Review annual and quarterly reporting to ensure timely filing. Antici...

Finding 2021-010 Special Tests and Provisions Individual(s) Responsible: Grace Ross, Tribal Treasurer, Program Directors Action: Be able to provide documentation to show that federal funds were fully protected and insured. Review annual and quarterly reporting to ensure timely filing. Anticipated Completion Date: April 2024

View Audit 292271

Finding 369779 (2021-002)

Significant Deficiency 2021

Housing Authority of the Birmingham District

AL

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Recommendation: The Authority should implement additional controls related to monitoring timelines and review and retention of tenant’s inspection. The support of abatement, inspection results should be kept in the tenant file or centralized location. We recommend management should designate one per...

Recommendation: The Authority should implement additional controls related to monitoring timelines and review and retention of tenant’s inspection. The support of abatement, inspection results should be kept in the tenant file or centralized location. We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagreement with audit finding: There is no disagreement. Action taken in response to finding: The Authority will implement additional controls related to monitoring timelines and review and retention of tenant’s inspection. During the year, the Authority faced turnover in the Section 8 department, which caused internal controls to not operate effectively. Name of the contact person responsible for corrective action: Dontrelle Young Foster, Executive Director Planned completion date for corrective action plan: We expect to have the finding resolved by issuance of next year's audit. If the U.S. Department Housing and Urban Development has questions regarding this plan, please call Dontrelle Foster at (205) 521-0623.

View Audit 291312 Questioned Costs: $1

Finding 369636 (2021-002)

Significant Deficiency 2021

Mobile Housing Authority

AL

Eligibility HUD Housing Programs Significant Deficiency

MHA will review and enhance as necessary the program’s existing quality control (QC) daily data validation reports to include a measure that cross-checks existing reports in the Yardi system of record and aids in validating data routinely submitted to HUD’s PIC system. In 2023, MHA implemented a Hou...

MHA will review and enhance as necessary the program’s existing quality control (QC) daily data validation reports to include a measure that cross-checks existing reports in the Yardi system of record and aids in validating data routinely submitted to HUD’s PIC system. In 2023, MHA implemented a Housing Specialist-II team lead to oversee staff processing annual reexaminations in accordance with 24 CFR 982.516. This team member is responsible for ensuring families are notified in a timely manner and if they do not comply with the annual reexamination requirement, they receive termination notices in compliance with HUD and MHA Administrative Plan requirements. This information will be maintained in the program file. Responsible Person: Magdalene Watkins, Program Administrator Projected Completion Date: March 31, 2024

View Audit 291023

Finding 369635 (2021-001)

Significant Deficiency 2021

Mobile Housing Authority

AL

Internal Control / Segregation of Duties HUD Housing Programs Reporting

Management has reviewed its staffing needs and end of year complexities and requirements necessary to report U.S. GAAP basis financial statements. Management has hired additional staff that possess the necessary accounting and reporting skills and experience to assist with interim reporting, end of ...

Management has reviewed its staffing needs and end of year complexities and requirements necessary to report U.S. GAAP basis financial statements. Management has hired additional staff that possess the necessary accounting and reporting skills and experience to assist with interim reporting, end of year close, reconciliations of all significant account balances, and strengthening the internal controls over financial reporting including amounts reported in the financial data schedule. In addition to these action steps, we will get started earlier in conducting our end of year reconciliations and enhance our over-sight so we can better monitor and evaluate our readiness to report our financial statements in compliance with 24 CFR Section 5.801. Responsible Person: Jeffery J. Bennett, Chief Financial Officer Projected Completion Date: June 30, 2023

View Audit 291023

Finding 369352 (2021-002)

Significant Deficiency 2021

Legacy Senior Services

MN

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

Finding Summary: The Organization’s final expenditure listing and lost revenue identified as eligible and claimed under the Provider Relief Fund program did not have documented review and approval by a separate individual outside of the preparer. In addition, the Organization’s special reports submi...

Finding Summary: The Organization’s final expenditure listing and lost revenue identified as eligible and claimed under the Provider Relief Fund program did not have documented review and approval by a separate individual outside of the preparer. In addition, the Organization’s special reports submitted to the Department of Health and Human Services (HHS) for Period 1 and Period 2 were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Stephanie Schmidt, Director, Financial Planning & Analysis Corrective Action Plan: When summarizing eligible costs and lost revenue for submission, a secondary review of the summary spreadsheet prepared from the underlying supporting expense records will be documented. Before reports are submitted to the federal agency, documented approval of this submission will be acquired. Anticipated Completion Date: 2/1/2024

View Audit 290581

Finding 11921 (2021-007)

Significant Deficiency 2021

Redevelopment Authority of the County of Berks

PA

Reporting Significant Deficiency Internal Control / Segregation of Duties

The Authority contracted with Neighborly Software for a program to use with ERAP. At the beginning of ERAP, the Authority relied upon the data from the Neighborly program to generate its reports. By the 4th quarter of 2021, the Authority realized it could only utilize a portion of the Neighborly p...

The Authority contracted with Neighborly Software for a program to use with ERAP. At the beginning of ERAP, the Authority relied upon the data from the Neighborly program to generate its reports. By the 4th quarter of 2021, the Authority realized it could only utilize a portion of the Neighborly program for the data required for the reports and needed to supplement or add its own internal data. This method of utilizing Neighborly and internal data is now being used for reports.

View Audit 15886

Finding 11003 (2021-002)

Significant Deficiency 2021

Cornwall Manor

PA

Reporting Significant Deficiency Internal Control / Segregation of Duties

The Manor agrees with the finding and misinterpreted the guidance. The Manor agrees that they should have selected option iii as independent living revenues were not affected and personal care was undergoing renovations and thus the comparison of actual personal care revenues was not appropriate. ...

The Manor agrees with the finding and misinterpreted the guidance. The Manor agrees that they should have selected option iii as independent living revenues were not affected and personal care was undergoing renovations and thus the comparison of actual personal care revenues was not appropriate. Management will correct the error in future filings.

View Audit 14852

Finding 10970 (2021-006)

Significant Deficiency 2021

Oregon Coalition Against Domestic & Sexual Violence

OR

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.512

Contact person(s) responsible: Executive Director Vanessa Timmons; Associate Director Keri Moran-Kuhn; Accounting Manager Linda Koonce Corrective Action Planned: During this time OCADSV went through several temporary fiscal staff and one permanent hired staff that had made mistakes, with the effect ...

Contact person(s) responsible: Executive Director Vanessa Timmons; Associate Director Keri Moran-Kuhn; Accounting Manager Linda Koonce Corrective Action Planned: During this time OCADSV went through several temporary fiscal staff and one permanent hired staff that had made mistakes, with the effect of having to make adjustments in order to attempt to close accounting records. Controls have been put into place and permanent accounting manager is in place. Anticipated Date of Completion: 01-24-2022

View Audit 14814

Finding 10889 (2021-003)

Significant Deficiency 2021

Society of Manufacturing Engineers

MI

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking

Statement of Condition - The budgeting and billing methods used did not impose limitations, as required by the terms and provisions of the grant agreement. Planned Corrective Action Plan - Management has also implemented controls to ensure expenditures charged to the grant accurately reflect the wor...

Statement of Condition - The budgeting and billing methods used did not impose limitations, as required by the terms and provisions of the grant agreement. Planned Corrective Action Plan - Management has also implemented controls to ensure expenditures charged to the grant accurately reflect the work performed and comply with terms and provisions of the grant agreement and appointed outside consultants to ensure appropriate billing and indirect cost rate calculations. Contact person responsible for corrective action: Craig Connop, CFO Completion Date: November 15, 2023

View Audit 14675

Finding 9231 (2021-003)

Significant Deficiency 2021

400-408 Housing Development Fund Company INC

NY

Subrecipient Monitoring Reporting Significant Deficiency

Management has acknowledged a breach in protocol and is in the process of transferring the tenants' security deposits collected and held in the operating bank account to a segregated bank account.

View Audit 12646

Finding 9230 (2021-002)

Significant Deficiency 2021

400-408 Housing Development Fund Company INC

NY

HUD Housing Programs Cash Management Reporting

Management has acknowledged a breach in protocol and deposited the current year’s surplus cash on December 2, 2021.

View Audit 12646

Finding 8725 (2021-002)

Significant Deficiency 2021

City of Port Arthur

TX

Reporting Cash Management Significant Deficiency

Finding: 2021-002: Untimely and Inaccurate Reporting Corrective Action Plan Internal control policies and procedures surrounding reporting will be reviewed and updated, if necessary, to ensure that future reports are submitted accurately and timely. Person(s) Responsible Director of Finance Con...

Finding: 2021-002: Untimely and Inaccurate Reporting Corrective Action Plan Internal control policies and procedures surrounding reporting will be reviewed and updated, if necessary, to ensure that future reports are submitted accurately and timely. Person(s) Responsible Director of Finance Controller Anticipated Completion Date An updated policy manual was approved by the City Council on January 17,2023. New policies and procedures are expected to be fully implemented by March 31, 2024.

View Audit 11871

Finding 8678 (2021-003)

Significant Deficiency 2021

Okanogan County Child Development Association

WA

Internal Control / Segregation of Duties Cash Management Significant Deficiency

Recommendation: The Association establish controls that allow for the timely and accurate recording of grants and contracts receivable from reimbursement‐based awards in the same period as their corresponding expenditures. Explanation of disagreement with audit finding: Ther...

Recommendation: The Association establish controls that allow for the timely and accurate recording of grants and contracts receivable from reimbursement‐based awards in the same period as their corresponding expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment Through this audit process and staff turnover, tasks have been distributed and processes have been implemented immediately to meet the expectations that an AR transaction be entered into the fiscal system within a timely manner of one week or sooner. Root Cause Due to a lack of knowledge of the new software system. Not all information was migrated into the new software system in a timely manner, making it difficult to use at its full potential. OCCDA had a large turnover in the fiscal team during the audit process. The transition to the new fiscal software was during the height of the COVID‐19 pandemic, making it difficult to complete training and migration of the new system. Action Taken Immediately in 2023, the fiscal team implemented adding reports/documentation to all requests for funding to allow for better tracking and record keeping. Newly hired staff have established a clear understanding of the naming conventions for clarity and accurate reporting. Tasks have been realigned to specific positions so that all duties are covered and responsibilities are defined. This will ensure that all fiscal tasks are completed timely and accurately establishing controls for reimbursement funding. Training has been provided for the fiscal team on the internal processes and procedures to ensure the timely entry of all data and the importance of accurate monthly reports. Name(s) of contact person(s) responsible for corrective action: Fiscal Manager Planned completion date for corrective action plan: Completed

View Audit 11832

Finding 8677 (2021-002)

Significant Deficiency 2021

Okanogan County Child Development Association

WA

Internal Control / Segregation of Duties Significant Deficiency

Recommendation: The Association follow its own documented controls to ensure it prepares bank reconciliations on a timely and accurate basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Containment Throug...

Recommendation: The Association follow its own documented controls to ensure it prepares bank reconciliations on a timely and accurate basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Containment Through this audit process and staff turnover, tasks have been separated and processes have been implemented immediately to meet the expectations that all transactions are entered into the fiscal system within a timely manner of one week or sooner. Also, immediately the AR data entry process was established and the fiscal staff were trained on this procedure. Root Cause Due to a lack of knowledge of the new software system. Not all information was migrated into the new software system in a timely manner, making it difficult to use at its full potential. OCCDA had a large turnover in the fiscal team during the audit processing, making it difficult to find information or pull reports that were not fully migrated. The transition to the new fiscal software was during the height of the COVID‐19 pandemic, making it difficult to complete training and migration of the new system. Action Taken In 2023, newly hired staff established a clear understanding of the naming conventions for clarity and accurate reporting. The fiscal team has assigned tasks ensuring duties are covered and responsibilities are defined. This will ensure that all fiscal tasks are completed timely and accurately. Training has been provided for the fiscal team on the internal processes and procedures. Journal entries have been minimized, and detailed entry of all transactions is the preferred method to allow for detailed review. Review from not only the fiscal staff but also the leadership team when completing their monthly reviews ensures accuracy and checks and balances. In 2023 the fiscal team has completed timely data entry of all transactions and in 2024 there will be timely bank reconciliations. Moving forward these regular and timely reconciliations as well as continued detailed entries will allow for simple and accurate monthly bank reconciliations and ensure timely detection of errors. Name(s) of contact person(s) responsible for corrective action: Fiscal Manager Planned completion date for corrective action plan: March 2024 (Q1)

View Audit 11832

Finding 7997 (2021-007)

Significant Deficiency 2021

Jft Recovery and Veterans Support Services

PA

Procurement, Suspension & Debarment Cash Management Reporting § 200.302 § 200.303 § 200.318 § 200.319 § 200.430

Policies will be placed and adopted by the agency that meet the UG code. These policies will be placed in the fiscal manual. The fiscal manual will be created by using federal guidelines and by using the DDAP fiscal manual as guidance.

View Audit 10453

Finding 7751 (2021-011)

Significant Deficiency 2021

County of Montgomery

PA

Reporting Significant Deficiency

U.S. Department of Health and Human Services 2021-011 Epidemiology and Laboratory Capacity – Assistance Listing No. 93.323 Condition and Context: Policies and controls in place regarding the completeness of the SEFA schedule were not properly functioning. While performing the SEFA tie out of the ELC...

U.S. Department of Health and Human Services 2021-011 Epidemiology and Laboratory Capacity – Assistance Listing No. 93.323 Condition and Context: Policies and controls in place regarding the completeness of the SEFA schedule were not properly functioning. While performing the SEFA tie out of the ELC grant, it was noted that federal expenditures included on the SEFA did not indicate the amount of ELC expenditures per client provided detail. Recommendation: We recommend management should review the process of recording federal expenditures to determine if total expenditures is accurately reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A Deputy Controller of Grant Accounting was hired in February 2023 and is responsible for establishing processes, providing training, and working with grant-funded departments to ensure the proper recording of federal expenditures. The County is reviewing and updating the post-award Grant Accounting Policies including the treatment of grant expenditures and revenues to ensure a consistent grant accounting process. The process for recording federal expenditures will be formalized and regular training County of Montgomery November 27, 2023 and oversight will be provided to County grant staff to ensure that federal grant expenditures reported on the SEFA are accurately reported. Continued utilization of the Infor Grant Management System, including the assignment of individual Project Codes to each grant, will allow department grant staff to identify and isolate federal expenditures in Infor. Name(s) of the contact person(s) responsible for corrective action: Thomas Landauer Planned completion date for corrective action plan: March 2024 If there are any questions regarding this plan, please call Thomas Landauer at 610-278-3072

View Audit 10111

Finding 7724 (2021-007)

Significant Deficiency 2021

County of Montgomery

PA

Reporting Significant Deficiency

U.S. Department of Housing and Urban Development 2021-007 Community Development Block Grant – Assistance Listing No. 14.218 Condition and Context: While testing the reporting requirements, CLA noted one of the two quarterly 'Cash on Hand' reports was submitted more than 10 days after the quarter end...

U.S. Department of Housing and Urban Development 2021-007 Community Development Block Grant – Assistance Listing No. 14.218 Condition and Context: While testing the reporting requirements, CLA noted one of the two quarterly 'Cash on Hand' reports was submitted more than 10 days after the quarter end. The U.S. Department of Housing and Urban Development expects that the PR29, CDBG-CV Cash on Hand Quarterly Report will meet this ongoing reporting requirement which are due no later than 10 days after the end of each calendar quarter. The report due 7/10/2021 was submitted on 8/30/2021. Recommendation: We recommend management should review the process for submitting CDBG reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Deputy Controller of Grant Accounting will provide training to grant funded-departments to stress the importance of compliance with grant requirements including reporting requirements. The Grant Accountant will regular reviews of each department to ensure required reporting is County of Montgomery November 27, 2023 submitted on time and will work with non-compliant departments to establish a corrective action plan for late reporting. Name(s) of the contact person(s) responsible for corrective action: Thomas Landauer Planned completion date for corrective action plan: January 2024

View Audit 10111

Finding 7723 (2021-006)

Significant Deficiency 2021

County of Montgomery

PA

Reporting Significant Deficiency

U.S. Department of Housing and Urban Development 2021-006 Community Development Block Grant – Assistance Listing No. 14.218 Condition and Context: The expense detail provided was based on the cash basis instead of the accrual basis. As a result, the SEFA did not capture expense during the year corre...

U.S. Department of Housing and Urban Development 2021-006 Community Development Block Grant – Assistance Listing No. 14.218 Condition and Context: The expense detail provided was based on the cash basis instead of the accrual basis. As a result, the SEFA did not capture expense during the year correctly. While performing the SEFA tie out of the CDBG grants, it was noted that federal expenditures were reported on the cash basis, based on the program year instead of the county's fiscal year. Recommendation: We recommend management reviews the process of recording federal expenditures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A Deputy Controller of Grant Accounting was hired in February 2023 and is responsible for establishing processes, providing training, and working with grant-funded departments to ensure the proper recording of federal expenditures. The County is reviewing and updating the post-award Grant Accounting Policies including the treatment of grant expenditures and revenues to ensure a consistent grant accounting process. The process for recording federal expenditures will be formalized and regular training and oversight will be provided to County grant staff to ensure that federal grant expenditures reported on the SEFA are reported on the accrual basis. Continued utilization of the Infor Grant Management System, including the assignment of individual Project Codes to each grant, will allow department grant staff to identify and isolate federal expenditures in Infor. Name(s) of the contact person(s) responsible for corrective action: Thomas Landauer Planned completion date for corrective action plan: January 2024

View Audit 10111

Finding 7722 (2021-004)

Significant Deficiency 2021

County of Montgomery

PA

Reporting Significant Deficiency Internal Control / Segregation of Duties

U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services 2021-004 Various Federal Programs – Assistance Listing Nos. 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658 Condition and Context: The County’s single aud...

U.S. Department of the Treasury, U.S. Department of Labor, U.S. Department of Transportation, U.S. Department of Health and Human Services 2021-004 Various Federal Programs – Assistance Listing Nos. 14.218, 21.019, 21.023, 93.268, 93.323, 93.563, 93.658 Condition and Context: The County’s single audit and reporting package was delayed for the year ended December 31, 2021, beyond the due date. Recommendation: The County should evaluate its procedures around timely submission of the single audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County is implementing best practices in grant administration to ensure the timely submission of the Single Audit. A Deputy Controller, Grant Accounting was hired in February 2023. This position provides oversight, training, communications and regular review of grant receivables and expenditures, along with their inclusion in the General Ledger. Additionally, continued use of Infor’s grant management system and Project codes will increase efficiency in accurately completing the SEFA and providing documentation as requested for programs being audited. The County began implementing a grant accounting system as part of our implementation of Infor in mid-2021 and will continue to roll out this system to departments who receive grants but not yet utilizing the system to track their grants. Immediately upon completion of the 2021 SEFA in May 2023, the County invested in additional temporary accounting staff to assist with preparation of the 2022 SEFA, which is complete as of November 2023. We will work with CLA to ensure the 2022 Single Audit can be completed timely with a submission goal of mid-2023. County staff will begin preparation of the 2023 SEFA in early 2024 and will work with CLA toward an on-time submission of the 2023 Single Audit by September 30, 2024. Name(s) of the contact person(s) responsible for corrective action: Thomas Landauer and Dean Dortone Planned completion date for corrective action plan: January 2024

View Audit 10111

Finding 7622 (2021-004)

Significant Deficiency 2021

Memorial Hospital of Texas County Authority

OK

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

See corrective action plan for finding 2021‐002 and 2021‐003. 2021-002 In FY 2020, the Authority implemented procedures requiring a payment request form approval form be included with all cash disbursements documenting the levels of approval required for each invoice, which must be attached and ke...

See corrective action plan for finding 2021‐002 and 2021‐003. 2021-002 In FY 2020, the Authority implemented procedures requiring a payment request form approval form be included with all cash disbursements documenting the levels of approval required for each invoice, which must be attached and kept with the invoice and check stub. No payments should be processed by Accounts Payable without the properly completed payment request form. Action: 1) Written policy will be created by accounting department and communicated to both leadership team and accounting department. 2021-003 It is not cost effective for the Authority to justify staffing the number of positions necessary to have proper segregation of duties over cash disbursements. The Authority is aware of the lack of segregation of duties. The Board of Trustees and management will keep close supervision and review of accounting information as best means of preventing and detecting errors and irregularities.

View Audit 10000

Finding 6624 (2021-007)

Significant Deficiency 2021

Sunny Vista Living Center

CO

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Reporting

We recommend that management review all expenditures for federal awards for accuracy under the criteria provided by the U.S. Department of Health and Human Services to ensure all supporting documentation is properly maintained and all errors are identified and corrected timely. The Organization co...

We recommend that management review all expenditures for federal awards for accuracy under the criteria provided by the U.S. Department of Health and Human Services to ensure all supporting documentation is properly maintained and all errors are identified and corrected timely. The Organization concurs with this recommendation. Management will review calculations and supporting documentation for all expenditures for federal awards to ensure accuracy in future reporting.

View Audit 8554

Finding 6623 (2021-006)

Significant Deficiency 2021

Sunny Vista Living Center

CO

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles

We recommend the Organization put processes in place to ensure accurate portal reporting under the grant. We also recommend monitoring future reporting within the portal to ensure the allocation of expenses attributable to coronavirus and lost revenues are accurately updated. The Organization con...

We recommend the Organization put processes in place to ensure accurate portal reporting under the grant. We also recommend monitoring future reporting within the portal to ensure the allocation of expenses attributable to coronavirus and lost revenues are accurately updated. The Organization concurs with this recommendation. Management will implement a control over the preparation and review over the completion and submission of the special reports to the government website. The submission will be prepared and documented and will be reviewed by another experienced individual. Any comments will be documented and followed up by staff documenting and evidencing the review.

View Audit 8554

Corrective Action Plans

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