Corrective Action Plans

Finding 565300 (2023-003)

Material Weakness 2023

City of Madison

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303

FINDING 2023-003 Finding Subject: COVID-19 – State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Bob G. Courtney, Mayor Contact Phone Number and Email Address: 812-265-8300/mayor@madison-in.gov Views of Responsible Officials: We concur w...

FINDING 2023-003 Finding Subject: COVID-19 – State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Bob G. Courtney, Mayor Contact Phone Number and Email Address: 812-265-8300/mayor@madison-in.gov Views of Responsible Officials: We concur with the finding regarding the lack of policies or procedures in place related to the SLRF suspension and debarment requirements. Description of Corrective Action Plan: Historically, the city has not had a centralized position who would be responsible for grant and compliance management which created an inferior process of internal controls. A new Project & Grant Manager position was created in the Mayor’s office in April 2025. When contracts for goods or services equal or exceed the required amount, verification will be done by checking the Excluded Parties List System (EPLS), collecting a certification from that person, or adding a clause or condition to the transaction with that person. Proper education on the process is already underway. Anticipated Completion Date: The new position referenced above has been filled and is in operation as of April 8th 2025.

View Audit 359138

Finding 565234 (2023-010)

Material Weakness 2023

Cadillac Area Oasis/family Resource Center

MI

Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring

Action to be taken – Future internal approval of all timesheets will include first approval by the immediate supervisor, reviewing total hours worked per week, grants billed, and total hours worked. There will be a second approval by an outside financial management firm when they process the payroll...

Action to be taken – Future internal approval of all timesheets will include first approval by the immediate supervisor, reviewing total hours worked per week, grants billed, and total hours worked. There will be a second approval by an outside financial management firm when they process the payroll to prevent errors in overpayments. Estimated completion date – In September 2024 the new executive director mandated her approval or that of the board treasurer for any expenses. We are in the process of onboarding with the new financial management company with the anticipated start date of October 1, 2025 (the beginning of 2026 fiscal year).With this addition to our process, payroll will be processed off site by a third party. Responsible person – Carla Filkins, Executive Director and Julie Rushing, Board Treasurer

View Audit 359118 Questioned Costs: $1

Finding 565227 (2023-009)

Material Weakness 2023

Cadillac Area Oasis/family Resource Center

MI

Internal Control / Segregation of Duties Reporting Procurement, Suspension & Debarment

Action to be taken – Immediately upon discovering the 2023 audit had not been completed, the Organization reached out to Weinlander Fitzhugh to schedule completion of the audit. As soon as the September 30, 2023 audit is complete, we have engaged with a new audit firm to begin the September 30, 2024...

Action to be taken – Immediately upon discovering the 2023 audit had not been completed, the Organization reached out to Weinlander Fitzhugh to schedule completion of the audit. As soon as the September 30, 2023 audit is complete, we have engaged with a new audit firm to begin the September 30, 2024 audit immediately. The Data Collection Forms will be submitted to the Federal Audit Clearinghouse within 30 days of the completion of each audit. Estimated completion date – The outstanding September 30, 2023 and September 30, 2024 fiscal year end audits are anticipated to both be completed by August 31, 2025. The September 30, 2025 audit will be scheduled timely after completion of the fiscal year. Responsible person – Carla Filkins, Executive Director and Julie Rushing, Board Treasurer

View Audit 359118

Finding 565226 (2023-008)

Material Weakness 2023

Cadillac Area Oasis/family Resource Center

MI

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Action to be taken – Internal controls have been adjusted to reflect double approval of all transactions by the direct supervisor and the executive director or treasurer. This will include coding of bills, approval of all transactions and the processing of transactions. All approved transactions wil...

Action to be taken – Internal controls have been adjusted to reflect double approval of all transactions by the direct supervisor and the executive director or treasurer. This will include coding of bills, approval of all transactions and the processing of transactions. All approved transactions will be handled by an offsite financial management service in the future. By eliminating the use of the credit card, this will significantly reduce the chance of not having proper supporting documentation in the future. Estimated completion date – In September 2024 the new executive director mandated her approval or that of the board treasurer for any expenses, including credit cards. In February 2025 we updated our internal controls and added an administrative assistant to provide an extra level of segregation of duties. We are in the process of onboarding with the new financial management company with the anticipated start date of October 1, 2025 (the beginning of 2026 fiscal year). Responsible person – Carla Filkins, Executive Director and Julie Rushing, Board Treasurer

View Audit 359118

Finding 565225 (2023-007)

Material Weakness 2023

Cadillac Area Oasis/family Resource Center

MI

Internal Control / Segregation of Duties Reporting Procurement, Suspension & Debarment

Action to be taken – Since becoming aware of the discrepancies between the credit card statements and transactions recorded in Quickbooks, the Organization has been entering all charges, interest and fees into the accounting software to reflect true balances on the credit cards. Going forward, all e...

Action to be taken – Since becoming aware of the discrepancies between the credit card statements and transactions recorded in Quickbooks, the Organization has been entering all charges, interest and fees into the accounting software to reflect true balances on the credit cards. Going forward, all entries related to credit cards will be recorded by an outside financial management firm. The Organization has accepted a purchase agreement for the Organization's building at 118 S Mitchell Street. The outstanding balance of the credit cards owed will be paid from the proceeds of the sale. Since becoming aware of the credit card balances, the use of Organization credit cards has been significantly restricted by management. Going forward, all credit card charges, if there are any, are only approved by the discretion of the executive director and paid on the balance immediately. Estimated completion date – Credit card balances have been reviewed and are current in their posting to our accounting software through journal entries that have been recorded. All fees and interest have also been recorded. All open credit card balances will be paid off from the proceeds on the sale of our building. This is anticipated to be completed by June 2025. Responsible person – Carla Filkins, Executive Director and Julie Rushing, Board Treasurer

View Audit 359118

Finding 565224 (2023-006)

Material Weakness 2023

Cadillac Area Oasis/family Resource Center

MI

Internal Control / Segregation of Duties Subrecipient Monitoring

Action to be taken – The Organization has updated its internal controls to reflect incorporate segregation of duties over the disbursement process and payroll processing. For payroll the updated process includes one person approving timesheets, another person processing payroll, the executive direct...

Action to be taken – The Organization has updated its internal controls to reflect incorporate segregation of duties over the disbursement process and payroll processing. For payroll the updated process includes one person approving timesheets, another person processing payroll, the executive director and board treasurer approving payroll, and lastly include a final approval of payroll. For disbursements the director of operations will open the mail and code bills for expense accounts, the executive director will approve bills for payment, the director of operations will print checks, the executive director or board treasurer will sign checks, the community response coordinator will mail checks, and the board treasurer will review bank reconciliations completed by the director of operations. All reconciliations will be reviewed by the board treasurer. Payroll processing will be performed by an outside financial management firm moving forward. Estimated completion date – In September 2024 the new executive director mandated her approval or that of the board treasurer for any expenses, including credit cards. In February 2025 we updated our internal controls and added an administrative assistant to provide an extra level of segregation of duties. Responsible person – Carla Filkins, Executive Director and Julie Rushing, Board Treasurer

View Audit 359118

Finding 565223 (2023-005)

Material Weakness 2023

Cadillac Area Oasis/family Resource Center

MI

Internal Control / Segregation of Duties Subrecipient Monitoring

Action to be taken – The Organization has adjusted its internal controls to include a final approval of payroll and withholdings by the executive director and board treasurer. The newly contracted outside financial Organization will be responsible for the processing of all payroll withholdings. The ...

Action to be taken – The Organization has adjusted its internal controls to include a final approval of payroll and withholdings by the executive director and board treasurer. The newly contracted outside financial Organization will be responsible for the processing of all payroll withholdings. The executive director and the treasurer will have online access to the accounts for oversight. Estimated completion date – In October 2024 the Executive Director began reviewing payroll and payroll withholdings during each pay period. Responsible person – Carla Filkins, Executive Director and Julie Rushing, Board Treasurer

View Audit 359118

Finding 565222 (2023-004)

Material Weakness 2023

Cadillac Area Oasis/family Resource Center

MI

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Subrecipient Monitoring

Action to be taken – In September 2024 when the new executive director joined the Organization, the Organization immediately began to pay and file the payroll withholding. The late tax payments were brought to the attention of the executive director by the auditing firm during the audit. The board o...

Action to be taken – In September 2024 when the new executive director joined the Organization, the Organization immediately began to pay and file the payroll withholding. The late tax payments were brought to the attention of the executive director by the auditing firm during the audit. The board of directors immediately contacted tax attorney Patti O’Dell. The tax attorney has been communicating with the IRS and the State of Michigan on behalf of the Organization. Patti O’Dell has since joined the Organization's board of directors. The new internal controls in place and the new arrangement of contracting with an outside financial management firm will improve oversight in the future. The Organization has accepted a purchase agreement for the Organization's building at 118 S Mitchell Street. The balance of the payroll taxes owed will be paid from the proceeds of the sale. Estimated completion date – The sale of the building and payment of the outstanding payroll tax balances are anticipated to be completed by June 2025. The Organization will pay the total amount owed along with interest and penalties as soon as the sale of the building closes. All 2024-2025 fiscal year payroll taxes are current in processing and payment. Responsible person – Carla Filkins, Executive Director and Julie Rushing, Board Treasurer

View Audit 359118

Finding 565135 (2023-004)

None 2023

The Baltimore Station, Inc.

MD

Reporting Subrecipient Monitoring

Corrective Action Plan: 1. Created a detailed shared federal financial reporting calendar that includes all relevant deadlines and submission dates 2. Developed checklists for each report to ensure all required information is gathered and reviewed before submission 3. Designated a staff member who i...

Corrective Action Plan: 1. Created a detailed shared federal financial reporting calendar that includes all relevant deadlines and submission dates 2. Developed checklists for each report to ensure all required information is gathered and reviewed before submission 3. Designated a staff member who is responsible for tracking and managing federal financial reporting deadlines and ensuring timely submissions 4. Continuously evaluate the financial reporting process and make adjustments based on lessons learned from previous submissions and audits 5. Review and update internal policies and procedures to ensure that they reflect the latest federal reporting requirements and best practices Anticipated completion date: 1. Completed 2. Completed 3. Completed 4. Ongoing 5. Ongoing

View Audit 359065

Finding 565133 (2023-002)

Material Weakness 2023

The Baltimore Station, Inc.

MD

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

Corrective Action Plan: 1. Standardize financial reporting procedures: • Accountant and ED will meet bi-weekly to review revenue and expenses • Accountant will meet with Donor Operations Manager monthly to confirm fund development revenue and expenses are properly allocated to the correct GL code • ...

Corrective Action Plan: 1. Standardize financial reporting procedures: • Accountant and ED will meet bi-weekly to review revenue and expenses • Accountant will meet with Donor Operations Manager monthly to confirm fund development revenue and expenses are properly allocated to the correct GL code • Accountant will send monthly financials to ED first for review • Once approved, ED will send monthly financials to Finance Committee Chair and BOD President • Finance Committee Chair will send to full board • Any questions will be addressed to the Finance Committee Chair • Budget will be reviewed at monthly leadership meetings • Regularly assess and refine, as applicable, financial reporting and closing processes to improve efficiency and accuracy 2. Finance Committee • Effective 9/2023, the finance committee was re-instituted to review financials and to implement stronger financial safeguards for TBS • Monthly meetings are held where financial performance and reports are reviewed in depth • Any anticipated risks will be reviewed • Finance Committee prepares annual budget with input from ED and BOD President 3. Board reporting • BOD members will receive monthly financial packet from Finance Committee Chair for review • Any questions will be directed to the Finance Committee Chair • Each quarterly board meeting will include a budget review highlighting projections and actuals vs budgeted • First board meeting of year will include comprehensive review of previous year Anticipated completion date: 1. Ongoing 2. Ongoing 3. Ongoing

View Audit 359065

Finding 564789 (2023-004)

Significant Deficiency 2023

Lifetime Independence for Everyone, Inc. and Subsidiary

TX

Eligibility Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303

Auditor's Recommendation: The auditor recommends the Organization enhance the design of its control activities and procedures over the reporting of consumer eligibility dates to ensure that date of eligibility agree between the ILS and DRS systems. Management’s Response: The LIFE Inc. staff have re...

Auditor's Recommendation: The auditor recommends the Organization enhance the design of its control activities and procedures over the reporting of consumer eligibility dates to ensure that date of eligibility agree between the ILS and DRS systems. Management’s Response: The LIFE Inc. staff have received training on new measures to ensure that the eligibility dates in the databases are consistent. When new Consumers request assistance through the Purchased Services Program, their intake appointments are scheduled simultaneously with those for the Base Grant Services. This coordination helps guarantee that the dates in both databases match. Due date of completion: May 31, 2025 Responsible Official: Program Director, Lidia Taylor

View Audit 358843

Finding 564788 (2023-003)

Significant Deficiency 2023

Lifetime Independence for Everyone, Inc. and Subsidiary

TX

Subrecipient Monitoring Significant Deficiency Matching / Level of Effort / Earmarking § 200.303 § 200.430

Auditor's Recommendation: The Auditor recommends the Organization implement controls for documenting and retaining information to indicate the Organization follows the requirements over 2 CFR section 200.430(i), and that all time charged to the grant are reviewed for approval. Management’s Response:...

Auditor's Recommendation: The Auditor recommends the Organization implement controls for documenting and retaining information to indicate the Organization follows the requirements over 2 CFR section 200.430(i), and that all time charged to the grant are reviewed for approval. Management’s Response: In fiscal year 2024, LIFE Inc. implemented the following: • Reviewed, updated and established policies/procedures that aligned with the compliance of 2 CFR, 200.430(i). • Implemented a newly customized timekeeping system that enabled accurate recording of time spent on grant-related activities and that ensured capabilities for supervisory review and approval. • Conducted training sessions for all staff on updated policies regarding timekeeping procedures, the new online timekeeping portal and adherence to federal regulations. • Scheduled internal audits and reviews at least once a fiscal quarter to ensure that the new timekeeping system was being used correctly and that all time charged to grants was appropriate and compliant with LIFE Inc.’s policies/procedures and federal regulations. Due date of completion: August 31, 2024 Responsible Officer: Executive Director, Michelle Crain

View Audit 358843

Finding 564525 (2023-018)

Material Weakness 2023

Oklahoma County

OK

Questioned Costs Subrecipient Monitoring § 200.208 § 200.303 § 200.332 § 200.339 § 200.501

Chairman of the Board of County Commissioners: Oklahoma County will comply with federal laws and regulations and grant agreements by creating award agreements that are designed and implemented to ensure Subrecipient Monitoring is performed. Anticipated Completion Date: 6/30/2025 Responsible Contact ...

Chairman of the Board of County Commissioners: Oklahoma County will comply with federal laws and regulations and grant agreements by creating award agreements that are designed and implemented to ensure Subrecipient Monitoring is performed. Anticipated Completion Date: 6/30/2025 Responsible Contact Person: Myles Davidson, BOCC Chairman

View Audit 358664 Questioned Costs: $1

Finding 564216 (2023-006)

Significant Deficiency 2023

City of Danbury

CT

Subrecipient Monitoring Reporting Significant Deficiency

Finding 2023-006: Significant Deficiency and Noncompliance Finding, Reporting – Special Reporting Finding: Three of the four quarterly Project and Expenditure Reports were not submitted as required, and the one that was submitted was submitted past the deadline. Corrective Action Taken or Planned: ...

Finding 2023-006: Significant Deficiency and Noncompliance Finding, Reporting – Special Reporting Finding: Three of the four quarterly Project and Expenditure Reports were not submitted as required, and the one that was submitted was submitted past the deadline. Corrective Action Taken or Planned: Kara Prunty, Assistant Director of Finance has taken on this responsibility. The quarterly reports for SLFRF have been submitted for 2024 quarters 2, 3, and 4.

View Audit 358330

Finding 564156 (2023-005)

None 2023

Special Education District of Lake County

IL

Subrecipient Monitoring Allowable Costs / Cost Principles

Finding No.: 2023-005 Condition: SEDOL did not have sufficient support showing approved alloca􀆟ons for salary and benefits for individuals whose payroll costs were par􀆟ally claimed under federal grants. Plan: Management will implement a process to properly document, review and monitor alloca􀆟on of p...

Finding No.: 2023-005 Condition: SEDOL did not have sufficient support showing approved alloca􀆟ons for salary and benefits for individuals whose payroll costs were par􀆟ally claimed under federal grants. Plan: Management will implement a process to properly document, review and monitor alloca􀆟on of personnel costs. An􀆟cipated Date of Comple􀆟on: 6/30/2026 Name of Contact Person: Dr. Stephen Johns, Co-Interim Assistant Superintendent

View Audit 358321

Finding 564152 (2023-003)

Material Weakness 2023

Special Education District of Lake County

IL

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Finding No.: 2023-003 Condi􀆟on: SEDOL submited grant expenditure reports for reimbursement without having sufficient support for expenditures claimed, resul􀆟ng in reimbursements greater than allowable costs. Plan: Management will implement a process to properly budget, track and monitor grant expend...

Finding No.: 2023-003 Condi􀆟on: SEDOL submited grant expenditure reports for reimbursement without having sufficient support for expenditures claimed, resul􀆟ng in reimbursements greater than allowable costs. Plan: Management will implement a process to properly budget, track and monitor grant expenditures and create an improved review and oversight process. An􀆟cipated Date of Comple􀆟on: 6/30/2026 Name of Contact Person: Dr. Stephen Johns, Co-Interim Assistant Superintendent

View Audit 358321 Questioned Costs: $1

Finding 564125 (2023-001)

Material Weakness 2023

Interfaith Community Services, Inc.

MO

Subrecipient Monitoring Internal Control / Segregation of Duties Eligibility

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2023. Finding 2023-001 Responsible Party Name: Gina Rice Position: Director of Accounting Telephone Number: 816-238-4511 ext 131 Federal Agency U.S. Department of Agriculture Federal Program Emergency Food Assistance Program (Food Commodities) Compliance Requirements E - Eligibility Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We will establish a process to ensure required eligibility documentation is maintained in accordance with federal program requirements which will include periodic monitoring and review performed by personnel not directly involved with program administration. Anticipated Completion Date June 2025

View Audit 358231

Finding 564087 (2023-004)

None 2023

Sanford Housing Authority

NC

Questioned Costs HUD Housing Programs Subrecipient Monitoring

2023-004 Activities Allowed or Unallowed – Interprogram Activity Public and Indian Housing – CFDA Number 14.850 Other Matters, Questioned Costs Condition: The Authority has loaned monies from the Public and Indian Housing Program to the COCC. As of September 30, 2023 these loans totaled $349,352. ...

2023-004 Activities Allowed or Unallowed – Interprogram Activity Public and Indian Housing – CFDA Number 14.850 Other Matters, Questioned Costs Condition: The Authority has loaned monies from the Public and Indian Housing Program to the COCC. As of September 30, 2023 these loans totaled $349,352. Recommendation: The Authority should develop a plan based on budgeting and monitoring of COCC expenses to have the ability to reimburse funds to the Public and Indian Housing Program. Action Taken: To restore financial integrity and ensure proper use of COCC funds, the Authority will take the following actions: 1. COCC Optimization and Budget Reform: Develop and implement a proper, balanced COCC budget that reflects actual operating costs and allocates shared services appropriately. Establish budget accountability protocols, including monthly budget-to-actual reviews and variance reporting to the CFO, CEO, and Board. 2. Training and Capacity Building: Provide training for finance staff on COCC operations, HUD’s Asset Management model, and best practices for cost allocation and shared services. Engage external consultants to support financial modeling and long-term sustainability planning for RAD and LIHTC properties. 3. Shared Services Agreement: Formalize a Consulting and Shared Services Agreement to ensure that COCC services are appropriately billed and reimbursed by other programs. Monitor inter-program transactions to ensure compliance with HUD’s financial management requirements. 4. Salary Allocation and Cost Tracking: Conduct a salary allocation study to ensure that staff time is distributed adequately across programs. Implement time-tracking tools and cost allocation methodologies that align with HUD guidance and OMB Uniform Guidance. Effective Date: June 3, 2025 Contact Information Dr. Michael C. Threatt, Chief Executive Officer Sanford Housing Authority 317 Chatham Street Sanford, North Carolina 27330 (919) 776-7655

View Audit 358177 Questioned Costs: $1

Finding 563926 (2023-012)

Material Weakness 2023

Barclay College

KS

Subrecipient Monitoring Material Weakness

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: We will review items not fully implemented. Person Responsible for Corrective Action Plan: Lee Anders, Vice President for Business Services Anticipated Date of Completion: 09/30/25

View Audit 358096

Finding 563920 (2023-010)

Material Weakness 2023

Barclay College

KS

Reporting Student Financial Aid Subrecipient Monitoring

Common Origination and Disbursement (COD) Reporting and Reconciliations Planned Corrective Action: Procedures will be implemented to monthly reconcile FDL and Pell disbursements to student accounts with disbursements reported to COD. Person Responsible for Corrective Action Plan: Lee Anders, Vice Pr...

Common Origination and Disbursement (COD) Reporting and Reconciliations Planned Corrective Action: Procedures will be implemented to monthly reconcile FDL and Pell disbursements to student accounts with disbursements reported to COD. Person Responsible for Corrective Action Plan: Lee Anders, Vice President for Business Services Anticipated Date of Completion: 09/30/25

View Audit 358096

Finding 563845 (2023-003)

Significant Deficiency 2023

Global Fund to End Modern Slavery

DC

Reporting Subrecipient Monitoring

2023-003 – Reporting Management’s Corrective Action Plan: The federal subaward in question had been mistakenly recorded as a non-USG government grant in the Fund's accounting records by previous Fund financial teams in 2022. As a result, it was omitted from the SEFA. This will not happen in 2024.

View Audit 358064

Finding 563840 (2023-002)

Significant Deficiency 2023

Global Fund to End Modern Slavery

DC

Subrecipient Monitoring Reporting § 200.512

2023-002 – Submission of Data Collection Form Management’s Corrective Action Plan: Management agrees with the finding identified in the audit. The constraint of finance staffing limitations pushed the issuance of the audited financial statements past the September 30, 2024 deadline. We anticipate ...

2023-002 – Submission of Data Collection Form Management’s Corrective Action Plan: Management agrees with the finding identified in the audit. The constraint of finance staffing limitations pushed the issuance of the audited financial statements past the September 30, 2024 deadline. We anticipate meeting any filing deadlines in the future.

View Audit 358064

Finding 563813 (2023-002)

Significant Deficiency 2023

Trinity Housing CORP of Greeley

CO

Subrecipient Monitoring

Name of auditee: Trinity Housing Corporation of Greeley HUD auditee identification number: 101-98145 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended October 31, 2023 CAP prepared by Name: Tashawndra Welch Position: Chief Financial Officer Tel...

Name of auditee: Trinity Housing Corporation of Greeley HUD auditee identification number: 101-98145 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended October 31, 2023 CAP prepared by Name: Tashawndra Welch Position: Chief Financial Officer Telephone number: 901-435-7764 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding #2023-002 Comments on the Finding and Each Recommendation: The Corporation did not furnish Form SF-SAC Single Audit Data Collection Form for the years ended October 31, 2023 was not submitted to the federal audit clearinghouse in the required timeframe. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. The audited financial statements will be submitted to the federal audit clearinghouse.

View Audit 358034

Finding 563812 (2023-001)

Significant Deficiency 2023

Trinity Housing CORP of Greeley

CO

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Name of auditee: Trinity Housing Corporation of Greeley HUD auditee identification number: 101-98145 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended October 31, 2023 CAP prepared by Name: Tashawndra Welch Position: Chief Financial Officer Tel...

Name of auditee: Trinity Housing Corporation of Greeley HUD auditee identification number: 101-98145 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended October 31, 2023 CAP prepared by Name: Tashawndra Welch Position: Chief Financial Officer Telephone number: 901-435-7764 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding #2023-001 Comments on the Finding and Each Recommendation: For the year ended October 31, 2023, the Corporation paid management fees to the Agent in excess of the fees earned resulting in prepaid management fees of $8,370 at October 31, 2023. Action(s) taken or planned on the finding: The Corporation concurs with the finding and agrees with the auditor’s recommendation.

View Audit 358034 Questioned Costs: $1

Finding 563668 (2023-002)

Material Weakness 2023

City of Puyallup

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding ref number: 2023-002 Finding caption: The City did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of City contact person: Barbara Lopez, Finance Director 333 S Meridian Puyallup, WA 98371 (25...

Finding ref number: 2023-002 Finding caption: The City did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of City contact person: Barbara Lopez, Finance Director 333 S Meridian Puyallup, WA 98371 (253) 841-5478 Corrective action the auditee plans to take in response to the finding: In this situation, the contractor was intended to be a subcontractor performing work included in the scope of work outlined in a contract with another primary contractor. The contract with the primary contractor included a suspension and debarment clause. However, staff processed payment to the subcontractor directly, which required separate suspension and debarment verification. The City has taken steps to clarify its contracting practices with staff and ensure verification of suspension and debarment for purchases using federal funds. In addition, the City will be providing mandatory procurement training this year for all staff responsible for purchasing and contracting. Anticipated date to complete the corrective action: 12/31/2025

View Audit 357972

Corrective Action Plans

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