Corrective Action Plans

Finding 7101 (2023-005)

Significant Deficiency 2023

Umonhon Nation Public Schools District #16

NE

Subrecipient Monitoring

Th District will add procedures to monitor that additional spending is not being done after the grant is fully spent. In addition, the District will implement controls to ensure approved budget amendments are secured prior to spending. The Elementary and Secondary School Emergency Relief Fund II bud...

Th District will add procedures to monitor that additional spending is not being done after the grant is fully spent. In addition, the District will implement controls to ensure approved budget amendments are secured prior to spending. The Elementary and Secondary School Emergency Relief Fund II budget has been amended and we are in the process of revising the reimbursement request. We are int he provess of amending the budgets for the other programs.

View Audit 9182

Finding 7004 (2023-005)

Material Weakness 2023

City of Kansas City, Missouri

MO

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs § 200.326

Program: Choice Neighborhoods Implementation Grants Federal Agency: Department of Housing and Urban Development AL #: 14.889 Federal Award Identification Number and Year: Various - See SEFA Pass-through Entity: N/A Type of Compliance Finding: N - Special Test and Provisions Internal Cont...

Program: Choice Neighborhoods Implementation Grants Federal Agency: Department of Housing and Urban Development AL #: 14.889 Federal Award Identification Number and Year: Various - See SEFA Pass-through Entity: N/A Type of Compliance Finding: N - Special Test and Provisions Internal Control Impact: Material Weakness Finding: The City did not provide evidence supporting the City's compliance with this requirement. Status: Resolved Corrective Action Plan: Since the CNI grant has ended, the corrective action plan will apply to future grants. When the City obtains future grants utilizing and/or funding projects in multiple City Departments, operating procedures will be in place to ensure compliance and the required grant documentation will centrally located and identified. Person(s) Responsible for Implementation: Jeffrey Williams, Director of City Planning, Telephone: (816) 513-8803; Email: Jeffrey.Williams@kcmo.org

View Audit 9017

Finding 7003 (2023-004)

Material Weakness 2023

City of Kansas City, Missouri

MO

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.326

Program: Choice Neighborhoods Implementation Grants Federal Agency: Department of Housing and Urban Development AL #: 14.889 Federal Award Identification Number and Year: Various - See SEFA Pass-through Entity: N/A Type of Compliance Finding: I - Procurement, Suspension, & Debarment Inte...

Program: Choice Neighborhoods Implementation Grants Federal Agency: Department of Housing and Urban Development AL #: 14.889 Federal Award Identification Number and Year: Various - See SEFA Pass-through Entity: N/A Type of Compliance Finding: I - Procurement, Suspension, & Debarment Internal Control Impact: Material Weakness Finding: The City did not provide evidence supporting the City's compliance with this requirement. Status: Resolved Corrective Action Plan: Since the CNI grant has ended, the corrective action plan will apply to future grants. When the City obtains future grants utilizing and/or funding projects in multiple City Departments, operating procedures will be in place to comply with 2 CFR sections 200.318 through 200.326 to ensure compliance and the required grant documentation will be centrally located and filed. Person(s) Responsible for Implementation: Jeffrey Williams, Director of City Planning, Telephone: (816) 513-8803; Email: Jeffrey.Williams@kcmo.org

View Audit 9017

Finding 6989 (2023-002)

Significant Deficiency 2023

City of Kansas City, Missouri

MO

Reporting Subrecipient Monitoring HUD Housing Programs

Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development AL #: 14.218 Federal Award Identification Number and Year: Various - See SEFA Pass-through Entity: N/A Type of Compliance Finding: L - Reporting Internal Control Imp...

Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development AL #: 14.218 Federal Award Identification Number and Year: Various - See SEFA Pass-through Entity: N/A Type of Compliance Finding: L - Reporting Internal Control Impact: Significant Deficiency Finding: The City did not properly report information into IDIS and submit reports according to deadlines. Status: Corrective action plan in progress Corrective Action Plan: The new staff in the Housing department is working with the Finance Department's Grant Manager to develop and implement operating procedures to ensure the IDIS information is recorded timely and accurately. Staff is also working with HUD to obtain the needed technical assistance to correct the issues with the various CDBG programs. Person(s) Responsible for Implementation: LaToya Jones, Housing Department Financial Manger, Telephone: (816) 513-8436; Email LaToya.Jones@kcmo.org; and, Robin Flaherty, Finance Department, Grant Manager, Telephone: (816) 513-1202; Email: Robin.Flaherty@kcmo.org

View Audit 9017

Finding 6976 (2023-001)

Material Weakness 2023

City of Kansas City, Missouri

MO

Subrecipient Monitoring Special Tests & Provisions HUD Housing Programs

Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development AL #: 14.218 Federal Award Identification Number and Year: Various - See SEFA Pass-though Entity: N/A Type of Compliance Finding: N - Special Test and Provisions Int...

Program: Community Development Block Grants/Entitlement Grants Federal Agency: Department of Housing and Urban Development AL #: 14.218 Federal Award Identification Number and Year: Various - See SEFA Pass-though Entity: N/A Type of Compliance Finding: N - Special Test and Provisions Internal Control Impact: Material Weakness Finding: The City did not respond to HUD regarding the findings outlined in the onsite monitoring report within the response timeframe. Status: Corrective action plan in progress Corrective Action Plan: The new staff in the Housing department is working with the Finance Department's Grant Manager to compile a response and to implement the necessary operating procedures to correct the issues which lead to this finding. Staff is also working with HUD to obtain technical assistance to correct the issues with the various CDBG programs. Person(s) Responsible for Implementation: LaToya Jones, Housing Department Financial Manager, Telephone: (816) 513-8436; Email: LaToya.Jones@kcmo.org; and, Robin Flaherty, Finance Department, Grant Manager, Telephone: (816) 513-1202; Email: Robin.Flaherty@kcmo.org

View Audit 9017

Finding 6940 (2023-002)

Significant Deficiency 2023

Charlottesville Redevelopment and Housing Authority

VA

HUD Housing Programs Subrecipient Monitoring Reporting

Finding No. 2023-002- Section 8 Housing Choice Vouchers Program CFDA#14.871 Reporting: SEMAP reporting; Significant Deficiency The agency acknowledges that it is required to submit the SEMAP certification within 60 days of the fiscal year. Due to an internal oversight and date mix up, our SEMAP was ...

Finding No. 2023-002- Section 8 Housing Choice Vouchers Program CFDA#14.871 Reporting: SEMAP reporting; Significant Deficiency The agency acknowledges that it is required to submit the SEMAP certification within 60 days of the fiscal year. Due to an internal oversight and date mix up, our SEMAP was not submitted in a timely manner. To address this issue going forward, management will set a calendar alert to ensure that we do not miss the submission deadline, in addition to actively and continuously collecting information for the submittal in the weeks/months prior. Plan Implementation Date of Corrective Action: 12/18/2023 Person responsible for corrective action implementation: Janice Spellman, Interim HCV Program Manager and staff. Best Regards Navonya Thomas Director of Property Management Charlottesville Redevelopment and Housing Authority

View Audit 8934

Finding 6937 (2023-004)

Significant Deficiency 2023

Housing Authority of the City of Marianna

AR

Procurement, Suspension & Debarment Subrecipient Monitoring

We were not aware of the requirement to monitor wage rates for contracts below the sealed bid procurement requirements. We will establish internal controls to collect, review and monitor wages paid by contractors to its workers. We will enforce submission of payrolls by withholding funds until the ...

We were not aware of the requirement to monitor wage rates for contracts below the sealed bid procurement requirements. We will establish internal controls to collect, review and monitor wages paid by contractors to its workers. We will enforce submission of payrolls by withholding funds until the contractor has complied with the certified payroll submission. We will review each payroll to ensure wages are at least the minimum wage rate for the worker’s classification. We will also periodically interview construction workers on site to verify the validity of the payroll information.

View Audit 8933

Finding 6935 (2023-001)

Significant Deficiency 2023

Future Earth

CO

Subrecipient Monitoring

1. The subaward will be reported to the Federal Subaward Reporting System (FSRS). 2. Moving forward, this will be added to the subaward process checklist.

View Audit 8926

Finding 6926 (2023-001)

Significant Deficiency 2023

Heart of West Michigan United Way

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303

Finding Number: 2023-001 Condition: Controls in place did not identify an inaccurate calculation of assistance. Planned Corrective Action: The grant is complete for payment for direct assistance to eligible participants. Contact person responsible for corrective action: Gail Montgomery, Vice Preside...

Finding Number: 2023-001 Condition: Controls in place did not identify an inaccurate calculation of assistance. Planned Corrective Action: The grant is complete for payment for direct assistance to eligible participants. Contact person responsible for corrective action: Gail Montgomery, Vice President of Finance Anticipated Completion Date: August 30, 2023

View Audit 8922

Finding 6925 (2023-001)

Significant Deficiency 2023

Ashland University

OH

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

Management concurs with the finding. The Registrar’s Office and Financial Aid Office has performed a review of its policies and procedures and has revised them accordingly to ensure timely, accurate and complete submissions to the NSLDS. The determination of the review was that the enrollment effect...

Management concurs with the finding. The Registrar’s Office and Financial Aid Office has performed a review of its policies and procedures and has revised them accordingly to ensure timely, accurate and complete submissions to the NSLDS. The determination of the review was that the enrollment effective status data field required correction in the NSLDS Enrollment History system. Since the restoration of the NSLDS system in November 2022, the Registrar’s Office and Financial Aid has corrected the data which was completed on September 13, 2023.

View Audit 8911

Finding 6906 (2023-005)

Material Weakness 2023

Rural Development Institute Dba Landesa

WA

Questioned Costs Subrecipient Monitoring § 200.332 § 200.521

Landesa will revise its internal controls on subrecipient financial and programmatic monitoring by clarifying required documentation and recordkeeping procedures for all subrecipients on federal awards and the supervisory review process on compliance with subrecipient reporting requirements in the S...

Landesa will revise its internal controls on subrecipient financial and programmatic monitoring by clarifying required documentation and recordkeeping procedures for all subrecipients on federal awards and the supervisory review process on compliance with subrecipient reporting requirements in the Subrecipient Monitoring Policy and the Engaging Third Parties guidance. Landesa will also clarify the procedures and appropriate timelines for resolving instances of significant non-compliance with the terms and conditions of a subaward by a subrecipient on federal awards. In the event a subrecipient does not comply with programmatic and financial reporting requirements, Landesa will seek resolution in a timely manner to either correct instances of non-compliance of subrecipient or terminate subaward if there is a failure to correct on part of the subrecipient. Landesa will provide training on revisions to the policy to all relevant staff by March 2024. The Director of Program Effectiveness will monitor staff implementation of the revised policy and procedures to ensure compliance with the revised policy. Director, Program Effectiveness and Anticipated completion date: March 2024

View Audit 8892 Questioned Costs: $1

Finding 6903 (2023-002)

Significant Deficiency 2023

Rural Development Institute Dba Landesa

WA

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency

Landesa has changed it's timesheet approval process so now all employee timecards are approved prior to payroll being paid. Additionally, the approval process was changed from being a manual process to an electronic system that is integrated with other payroll and timekeeping processes. Contact pe...

Landesa has changed it's timesheet approval process so now all employee timecards are approved prior to payroll being paid. Additionally, the approval process was changed from being a manual process to an electronic system that is integrated with other payroll and timekeeping processes. Contact person: Director of Finance and Anticipated completion date: November 2023

View Audit 8892

Finding 6899 (2023-003)

Material Weakness 2023

Gainesville Housing Authority

FL

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Program ALN Number: 14.871 & 14.879 Award Period: April 1, 2022 through March 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recomme...

Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Program ALN Number: 14.871 & 14.879 Award Period: April 1, 2022 through March 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: We recommend management should designate one person to review a sample of the new files entering the program to determine if files were prepared and processed in accordance with internal policies and compliance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The compliance officer will ensure that at least 3 of the 15 files selected for review each month are new intakes to determine if files were prepared and processed in accordance with internal policies and compliance requirements. Name(s) of the contact person(s) responsible for corrective action: Regla Exavier and Ruchelle Hobbs Planned completion date for corrective action plan: January 1, 2024.

View Audit 8875 Questioned Costs: $1

Finding 6896 (2023-002)

Material Weakness 2023

Gainesville Housing Authority

FL

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Program ALN Number: 14.871 & 14.879 Award Period: April 1, 2022 through March 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recomme...

Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Program ALN Number: 14.871 & 14.879 Award Period: April 1, 2022 through March 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to determine if the tenant files were prepared in accordance with internal policies and until the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The compliance officer will review at least 15 files monthly and 30 SEMAP files annually to determine if the participant files were prepared in accordance with internal policies and follow up until the compliance deficiencies have been corrected. The HCVP Director will ensure that HCV staff has corrected all files within 10 days of receipt. Name(s) of the contact person(s) responsible for corrective action: Regla Exavier and Ruchelle Hobbs Planned completion date for corrective action plan: No later than 1/1/2024

View Audit 8875 Questioned Costs: $1

Finding 6893 (2023-001)

Material Weakness 2023

Gainesville Housing Authority

FL

Questioned Costs HUD Housing Programs Subrecipient Monitoring

Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Program ALN Number: 14.871 & 14.879 Award Period: April 1, 2022 through March 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recomme...

Federal agency: U.S. Department of Housing and Urban Development Federal program title: Housing Choice Voucher Program ALN Number: 14.871 & 14.879 Award Period: April 1, 2022 through March 31, 2023 Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Recommendation: 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 with the audit finding. Action taken in response to finding: The HCV Director will utilize MONDAY.com to monitor and trac abatement and family failed inspections. The compliance officer will review PIC on a monthly bases to ensure all inspection 50058 has been submitted and accepted by HUD, as well as reporting late HQS inspections. Name(s) of the contact person(s) responsible for corrective action: Ruchelle Hobbs, Regla Exavier Planned completion date for corrective action plan: no later than 1st quarter 2024.

View Audit 8875 Questioned Costs: $1

Finding 6877 (2023-002)

Significant Deficiency 2023

Eastern West Virginia Community Action Agency, Inc.

WV

Allowable Costs / Cost Principles Subrecipient Monitoring Significant Deficiency

Deficiency Identified: Federal Award Findings and Questioned Costs: Significant Deficiency – Controls Related to Charging Expenses to Programs Response to Deficiency: We concur with the finding. Corrective Action Plan (Action taken to correct specific deficiency identified): Worker’s Compensation ...

Deficiency Identified: Federal Award Findings and Questioned Costs: Significant Deficiency – Controls Related to Charging Expenses to Programs Response to Deficiency: We concur with the finding. Corrective Action Plan (Action taken to correct specific deficiency identified): Worker’s Compensation and State Unemployment Tax expenses will be reallocated based on the methods outlined in the Correction Action Plan for Finding 2023-001. Preventative Action Plan: (Action taken to prevent the reoccurrence of this problem in the future): We will perform a periodic review of cost allocation practices to ensure that costs are being allocated properly and any further corrective action will be taken timely on any discrepancies. Responsible Personnel: Tina Bonner, Controller Projected Completion Date: March 31, 2024

View Audit 8855

Finding 6868 (2023-001)

None 2023

Eastern West Virginia Community Action Agency, Inc.

WV

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Deficiency Identified: Federal Award Findings and Questioned Costs: Question Costs – Charges in Excess of Costs Incurred Response to Questioned Costs: We concur with the question costs. Corrective Action Plan (Action taken to correct specific deficiency identified): We have made applicable credits...

Deficiency Identified: Federal Award Findings and Questioned Costs: Question Costs – Charges in Excess of Costs Incurred Response to Questioned Costs: We concur with the question costs. Corrective Action Plan (Action taken to correct specific deficiency identified): We have made applicable credits to respective Federal programs for the questioned costs. Preventative Action Plan: (Action taken to prevent the reoccurrence of this problem in the future): In the future, we plan to recalculate Worker’s Compensation expense quarterly and make adjustments as needed and we plan to allocate State Unemployment Tax quarterly based upon direct labor hours. Responsible Personnel: Tina Bonner, Controller Projected Completion Date: December 31, 2023

View Audit 8855 Questioned Costs: $1

Finding 6866 (2023-001)

Material Weakness 2023

Holland Hospital

MI

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.303

Finding Number: 2023-001 Condition: The Hospital's controls in place for submitting expenses did not identify that several invoices and related expense amounts were duplicated in the addendum to the period 1 submission. As a result, period 1 addendum submission included expenses that were deemed una...

Finding Number: 2023-001 Condition: The Hospital's controls in place for submitting expenses did not identify that several invoices and related expense amounts were duplicated in the addendum to the period 1 submission. As a result, period 1 addendum submission included expenses that were deemed unallowable as they had already been utilized to support funding received. Reimbursement for, the original period 1 submission contained retention bonus costs that exceeded 20% of total funds awarded. Planned Corrective Action: The Hospital will review its processes surrounding submission of expenses to MHA and implement additional layers of review. Contact person responsible for corrective action: Brenda Winn and Alex Roehling Anticipated Completion Date: 9/30/2023

View Audit 8819

Finding 6852 (2023-001)

None 2023

County of Pittsylvania, Virginia

VA

Subrecipient Monitoring Reporting

The County will work with the subrecipient to implement necessary controls to be in compliance.

View Audit 8792

Finding 6849 (2023-001)

Material Weakness 2023

Housing Authority of the City of Kelso

WA

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kelso Housing Authority April 1, 2022 through March 31, 2023 This schedule presents the corrective action the Authority is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regula...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kelso Housing Authority April 1, 2022 through March 31, 2023 This schedule presents the corrective action the Authority is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The Housing Authority had inadequate internal controls for ensuring compliance with depository agreement requirements for its Section 8 Housing Choice Voucher program. Name, address, and telephone of Authority contact person: Joleen Reece, Executive Director 360-423-3490 1415 S. 10th Avenue Kelso, WA 98626 Corrective action the auditee plans to take in response to the finding: The Authority has initiated the change to an interest-bearing arrangement for the HCV bank account as of December 5, 2023. Anticipated date to complete the corrective action: January 1, 2024.

View Audit 8782

Finding 6838 (2023-002)

Significant Deficiency 2023

Minnesota Land Trust

MN

Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.305

Recommendation: We recommend that Minnesota Land Trust adopt a written advance payment policy which includes all requirements of 2 CFR section 200.305. Actions to be Taken: The Minnesota Land Trust will adopt a written Advance payment policy that is consistent with the standards of 2 CFR section 200...

Recommendation: We recommend that Minnesota Land Trust adopt a written advance payment policy which includes all requirements of 2 CFR section 200.305. Actions to be Taken: The Minnesota Land Trust will adopt a written Advance payment policy that is consistent with the standards of 2 CFR section 200.305. Timeline for Completion: An Advance Payment Policy will be adopted by December 31, 2023. Contact person responsible for corrective action: Claire Colliander

View Audit 8763

Finding 6799 (2023-003)

Material Weakness 2023

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

Allowable Costs / Cost Principles Subrecipient Monitoring HUD Housing Programs

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B – Activities Allowed or Unallowed and...

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B – Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow procedures to ensure expenditures include supporting documentation before they are posted to the general ledger, and we will review the accuracy / completeness of the documentation prior to making payment. Anticipated Completion Date December 31, 2023

View Audit 8757

Finding 6798 (2023-002)

Material Weakness 2023

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

HUD Housing Programs Subrecipient Monitoring Eligibility

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements E - Eligibility Finding Type Federal Awar...

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements E - Eligibility Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow procedures to ensure tenant eligibility and establishing and maintaining security deposits for tenants moving out and we will review the accuracy / completeness of the documentation being processed in the tenant files on a periodic basis. Anticipated Completion Date December 31, 2023

View Audit 8757

Finding 6797 (2023-001)

Material Weakness 2023

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N – Special Tests and Provisions Finding ...

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow our policies and procedures to ensure that our accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date December 31, 2023

View Audit 8757

Finding 6784 (2023-001)

Significant Deficiency 2023

Yamhill Carlton School District No. 1

OR

Subrecipient Monitoring

There is a finding in our financial report for June 30, 2023 that the auditors noted that certified payroll reports from the contractor were not obtained for the year under audit. Corrective Action: For any minor remodeling, renovation or construction contractsthat are over $2,000 using ESF funds, t...

There is a finding in our financial report for June 30, 2023 that the auditors noted that certified payroll reports from the contractor were not obtained for the year under audit. Corrective Action: For any minor remodeling, renovation or construction contractsthat are over $2,000 using ESF funds, the Yamhill Carlton School District will receive and review all prevailing wage reports from the contractors, prior to payment, to verify they meet Davis-Bacon Act prevailing wage requirements.

View Audit 8714

Corrective Action Plans

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