Corrective Action Plans

Finding 573719 (2024-002)

Material Weakness 2024

IN

Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.318 § 200.319 § 200.320

FINDING 2024-002 Finding Subject: Water and Waste Disposal Systems for Rural Communities – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Thomas A. Dippel, CPA Contact Phone Number and Email Address: (812) 683-2211 / ct@huntingburg-in.gov Views of Responsi...

FINDING 2024-002 Finding Subject: Water and Waste Disposal Systems for Rural Communities – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Thomas A. Dippel, CPA Contact Phone Number and Email Address: (812) 683-2211 / ct@huntingburg-in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will work with the City’s attorney to revise its current policy to include federal regulations and procedures related to Procurement and Suspension and Debarment. Once revised, the City will follow its policy to ensure compliance with the compliance requirement. Anticipated Completion Date: September 30, 2025

View Audit 364372

Finding 573705 (2024-010)

Significant Deficiency 2024

Rogers County

OK

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.1 § 200.303 § 200.329 § 200.344

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party admini...

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. To assist in this process, the Board of County Commissioners engaged a third-party administrator to oversee the grant process, including application, eligibility, review, requirements, contracting, recipient tracking and oversight, and documentation and reporting. The Board of County Commissioners will work with the third-party administrator to ensure proper grant administration.

View Audit 364369

Finding 573704 (2024-006)

Material Weakness 2024

Rogers County

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and rep...

The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements.

View Audit 364369

Finding 573667 (2024-004)

Significant Deficiency 2024

Trilogy, Inc.

IL

Internal Control / Segregation of Duties Cash Management Significant Deficiency § 200.303

Action taken in response to finding: Trilogy will be conducting a comprehensive review of payroll records and timesheets for all employees whose salaries are charged to the grant. This includes verifying that the pay periods align with the grant’s allowable cost period and that supporting documentat...

Action taken in response to finding: Trilogy will be conducting a comprehensive review of payroll records and timesheets for all employees whose salaries are charged to the grant. This includes verifying that the pay periods align with the grant’s allowable cost period and that supporting documentation is complete and accurate. This will ensure that personnel costs are consistently reconciled with grant pay periods before charges are submitted for reimbursement. Relevant staff members will receive refresher training on grant compliance requirements, specifically focusing on documentation standards for personnel costs and the importance of aligning pay periods with grant terms. Trilogy will implement periodic internal audits to monitor compliance and ensure continued accuracy in personnel cost allocations. Name(s) of the contact person(s) responsible for corrective action: Shunita Rhodes & Hagar Buster Planned completion date for corrective action plan: July 2025

View Audit 364306

Finding 573540 (2024-005)

Material Weakness 2024

Village of Bellevue

MI

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.305 § 200.318

Finding 2024-005 – Lack of Written Policies Required by the Uniform Grant Guidance Contact Person: Nicole Roberts, Village Manager Planned Corrective Action: The Village will develop and adopt written policies and procedures to comply with Uniform Guidance requirements, including internal controls, ...

Finding 2024-005 – Lack of Written Policies Required by the Uniform Grant Guidance Contact Person: Nicole Roberts, Village Manager Planned Corrective Action: The Village will develop and adopt written policies and procedures to comply with Uniform Guidance requirements, including internal controls, procurement, cash management, and allowable costs. Anticipated Completion Date: December 31, 2026

View Audit 364269

Finding 573465 (2024-002)

Material Weakness 2024

Maquoketa Valley Rural Electric Cooperative

IA

Procurement, Suspension & Debarment § 200.214 § 200.303 § 200.317 § 200.318 § 200.327

Federal Agency Name: Department of Treasury Pass-Through Entity: State of Iowa Department of Management Federal Financial Assistance Listing #21.029 Program Name: Coronavirus Capital Projects Fund Finding Summary: Testing of the federal program identified the following • The Cooperative’s formally ...

Federal Agency Name: Department of Treasury Pass-Through Entity: State of Iowa Department of Management Federal Financial Assistance Listing #21.029 Program Name: Coronavirus Capital Projects Fund Finding Summary: Testing of the federal program identified the following • The Cooperative’s formally documented procurement policy was missing one required element as it relates to the methods of procurement. • One instance where the Cooperative followed a bid process, however, the documentation was not retained to support the selection. Additionally, the contract with the vendor was missing required contract provisions in accordance with Uniform Guidance • One instance where the Cooperative did not follow the procurement process as detailed in the procurement policy and did not have any formal documentation or contract in place with the vendor. • Two instances where the Cooperative entered into a contract with a vendor over $25,000 and there was no review performed to ensure the vendor was not suspended or debarred. Corrective Action Plan: The Cooperative has taken several steps to remedy the findings of the 2024 single audit: • In April 2025, the Board of Directors approved a revised procurement policy that includes the missing method of procurement. • Existing contracts have been amended to include required contract provision in accordance with Uniform Guidance. Any new contract will include those provisions. • All current contractors have been reviewed to ensure the vendors are not suspended or debarred. All searches have been printed and retained. Any new contractors will be reviewed prior to their selection as a vendor. • The reasoning for utilizing single-source vendors has been formally documented and signed off on by management. • All bid processes are now formally documented, including cost comparisons between vendors. Responsible Individuals: Jeremy Richert, CEO and Kelly Gibbs, CFO Anticipated Completion Date: July 2025

View Audit 364192

Finding 573443 (2024-003)

Material Weakness 2024

Corn Belt Power Cooperative

IA

Cash Management Material Weakness § 200.303

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Iowa Department of Homeland Security and Emergency Management Assistance Listing Number: 97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: In two of two draw requests tested, we noted that the Coo...

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Iowa Department of Homeland Security and Emergency Management Assistance Listing Number: 97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: In two of two draw requests tested, we noted that the Cooperative did not have formal documentation to support the review of the draw prior to submission for reimbursement. Corrective Action Plan: The Cooperative will prepare an internal request for funds, which will include the amount being requested along with supporting documentation justifying the request. This request will be reviewed and signed by both the Accountant III preparing the documentation and the Vice President of Finance & Administration. Once approved, the request will be submitted to the appropriate authority for further processing. Responsible Individual(s): Faith Warden, VP, Finance & Administration and Sam Moore, Accountant III Anticipated Completion Date: July 2025

View Audit 364186

Finding 573442 (2024-002)

Material Weakness 2024

Corn Belt Power Cooperative

IA

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Iowa Department of Homeland Security and Emergency Management Assistance Listing Number: 97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: In two of two quarterly reports tested, the Cooperative i...

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Iowa Department of Homeland Security and Emergency Management Assistance Listing Number: 97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: In two of two quarterly reports tested, the Cooperative improperly reported the federal, state, and local shares incurred during the reporting period. Corrective Action Plan: The Cooperative will coordinate with the Engineering Department via email to verify the type and extent of work completed, ensuring proper documentation is maintained. Reports generated from the work order accounting software will be printed and reviewed by the Accountant III responsible for preparing the quarterly report. The Vice President of Finance & Administration will also review the reports for accuracy. Both the Accountant III and the VP will sign off on the documentation. Upon approval, the quarterly report will be submitted to the appropriate authority. Responsible Individual(s): Faith Warden, VP, Finance & Administration, Sam Moore, Accountant III and Josie Ubben, Engineering and Operations Assistant. Anticipated Completion Date: July 2025

View Audit 364186

Finding 573412 (2024-002)

Significant Deficiency 2024

International Development Enterprises and Subsidiaries

CO

Subrecipient Monitoring § 200.303 § 200.332

Identifying Number: 2024-002 Subrecipient Monitoring Controls Finding: Weaknesses were found in federal subrecipient controls and monitoring during 2024. Corrective Actions Taken or Planned: Name of Responsible Official: John Passauer, Vice President of Finance Anticipated Completion Date: Decem...

Identifying Number: 2024-002 Subrecipient Monitoring Controls Finding: Weaknesses were found in federal subrecipient controls and monitoring during 2024. Corrective Actions Taken or Planned: Name of Responsible Official: John Passauer, Vice President of Finance Anticipated Completion Date: December 31, 2025 Views of Responsible Officials and Planned Corrective Action: 1. Review and refine current grant policies to more clearly outline the roles and responsibilities with respect to subrecipient monitoring 2. Provide training on the new policy for all Country Directors, grant program managers and Finance Directors. 3. Monitor ongoing compliance with the new policy on a quarterly basis.

View Audit 364163

Finding 573408 (2024-001)

Significant Deficiency 2024

International Development Enterprises and Subsidiaries

CO

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

Identifying Number: 2024-001: FFATA Controls Finding: There is no internal control in place over Federal Funding Accountability and Transparency Act (FFATA) reporting submissions, which is a direct and material compliance requirement over USAID federal awards. Corrective Actions Taken or Planned: ...

Identifying Number: 2024-001: FFATA Controls Finding: There is no internal control in place over Federal Funding Accountability and Transparency Act (FFATA) reporting submissions, which is a direct and material compliance requirement over USAID federal awards. Corrective Actions Taken or Planned: Name of Responsible Official: John Passauer, Vice President of Finance Anticipated Completion Date: December 31, 2025 Views of Responsible Officials and Planned Corrective Action: 1. Provide training on Federal Funding Accountability and Transparency Act (FFATA) reporting submissions for all Country Directors, grant program managers and Finance Directors. 2. Monitor ongoing compliance on a quarterly basis for any remaining active grants.

View Audit 364163

Finding 573314 (2024-003)

Material Weakness 2024

Bartholomew County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2024-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Pia O’Connor, County Auditor Contact Phone Number and Email Address: 812-379-1510; pia.oconnor@bartholomew.in.gov Views of Respons...

FINDING 2024-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Pia O’Connor, County Auditor Contact Phone Number and Email Address: 812-379-1510; pia.oconnor@bartholomew.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Auditor’s Office will continue to work with the Commissioner’s Office and other county departments to improve upon the process of administering the COVID-19 Coronavirus State and Local Fiscal Recovery Fund. The County implemented a Procurement, Suspension and Debarment Policy; however it did not specifically reference federal funds. The County will amend the current policy to include the necessary verbiage and information related to the federal funds. By establishing this system of Internal Controls and developing the proper policies and procedures, this should help ensure contractors and sub recipients, as appropriate are not suspended, debarred or otherwise excluded prior to entering any contacts or sub awards. Anticipated Completion Date: December 31, 2025

View Audit 364112

Finding 573204 (2024-004)

Material Weakness 2024

League for the Blind & Disabled, Inc.

IN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

2024-004 Lack of Documented Approval Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has implemented various approval and documentation procedures.

View Audit 364023

Finding 573196 (2024-002)

Significant Deficiency 2024

City of Topeka, Kansas

KS

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Management’s Response/Corrective Action Plan (Unaudited): To ensure accuracy and accountability in ARPA report submissions, one staff member will prepare the spreadsheet detailing quarterly figures, and a second staff member will review and confirm the data in writing to the initial preparer. The re...

Management’s Response/Corrective Action Plan (Unaudited): To ensure accuracy and accountability in ARPA report submissions, one staff member will prepare the spreadsheet detailing quarterly figures, and a second staff member will review and confirm the data in writing to the initial preparer. The report will then be completed and submitted as the official report. The approval will be documented via email or other written confirmation. All approval records will be saved in the designated quarterly report file at or before the time of submission. If another staff member prepares or adjusts the report (e.g., due to leave), they will also document and save evidence of approval in the designated quarterly report file. Moving forward, the City will consistently retain documented approvals as part of the reporting process. Planned Completion Date: These modifications are being implemented immediately. Contact Person Responsible for Correction Action: Joshua McAnarney, Division Director of Finance & Budget or Designee

View Audit 364022

Finding 573161 (2024-001)

Significant Deficiency 2024

Clear Path for Veterans New England, Inc.

MA

Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Federal Agency: U.S. Department of Veterans Affairs Federal Program: 64.033 Supportive Services for Veteran Affairs Responsible Official Jason Gilbert, Chief Executive Officer Plan Detail Clear Path for Veterans New England, Inc. is in the process of enhancing its internal controls over eligibility ...

Federal Agency: U.S. Department of Veterans Affairs Federal Program: 64.033 Supportive Services for Veteran Affairs Responsible Official Jason Gilbert, Chief Executive Officer Plan Detail Clear Path for Veterans New England, Inc. is in the process of enhancing its internal controls over eligibility to ensure that participants are recertified within the allowable time frame. Anticipated Completion Date September 2025

View Audit 363979

Finding 573137 (2024-003)

Significant Deficiency 2024

Mienergy Cooperative

MN

Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.318 § 200.327

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Iowa Department of Homeland Security and Emergency Management Federal Financial Assistance Listing #97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: The Cooperative's procurement policy had not i...

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Iowa Department of Homeland Security and Emergency Management Federal Financial Assistance Listing #97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: The Cooperative's procurement policy had not identified the dollar thresholds of procurement within the methods of procurement. In addition, one contract selected for testing was missing one of the required contract provisions. Corrective Action Plan: The Cooperative is working with our attorney to update the procurement policy to include the dollar thresholds of each method of procurement. We will update the procurement policy after acceptable changes are made. Responsible Individuals: Shelly Hove, CFO Anticipated Completion Date: September 2025

View Audit 363951

Finding 573035 (2024-002)

Significant Deficiency 2024

Warren County, Missouri

MO

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

The County will work diligently to implement internal controls over its federal award program to ensure accurate reporting of any activity.

View Audit 363908

Finding 573029 (2024-009)

Material Weakness 2024

City of Nogales Arizona

AZ

Special Tests & Provisions Procurement, Suspension & Debarment Material Weakness § 200.303 § 200.326

2024 – 009 Special Tests and Provisions – Wage Rate Federal Agency: Department of Interior Federal Program Title: Outdoor Recreation Acquisition, Development and Planning ALN: 15.916 Pass-Through Agency: Arizona State Park Trails Pass-Through Number(s): 04-007-652304 Award Number and Period: ...

2024 – 009 Special Tests and Provisions – Wage Rate Federal Agency: Department of Interior Federal Program Title: Outdoor Recreation Acquisition, Development and Planning ALN: 15.916 Pass-Through Agency: Arizona State Park Trails Pass-Through Number(s): 04-007-652304 Award Number and Period: 04/18/2022-12/31/24 Statistically Valid Sample: No, and not intended to be a statistically valid sample Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Condition/Context: There was no support provided for the three out of three contractor vendors with construction work noted on their purchase orders to support compliance with Davis Bacon. Corrective Action Plan: Regarding the wage tests for the Park’s grant, no information was provided to the City from the contractor of employee wages paid by the contractor. An email request and answer from the contractor was forwarded to the auditors, that the contractor was not responsible to report the wages. This in the future will be part of the Grants Coordinator position for Internal Control purposes, to ensure that any future construction contracts include the wage reporting requirements. Anticipated completion date: December 2025 Contact Person: Mr. Joel Kramer, City Manager

View Audit 363891

Finding 573027 (2024-007)

Material Weakness 2024

City of Nogales Arizona

AZ

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.324

2024 – 007 – Procurement and Suspension and Debarment Federal Agency: Department of the Treasury Department of Interior Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds (ARPA) Outdoor Recreation Acquisition, Development and Planning ALN: 21.027 15.916 Pass-Through Agency...

2024 – 007 – Procurement and Suspension and Debarment Federal Agency: Department of the Treasury Department of Interior Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds (ARPA) Outdoor Recreation Acquisition, Development and Planning ALN: 21.027 15.916 Pass-Through Agency: Coronavirus State and Local Fiscal Recovery Funds (ARPA) N/A Outdoor Recreation Acquisition, Development and Planning Arizona State Park Trails Pass-Through Number(s): Coronavirus State and Local Fiscal Recovery Funds (ARPA) N/A Outdoor Recreation Acquisition, Development and Planning 04-007-652304 Award Number and Period: Coronavirus State and Local Fiscal Recovery Funds (ARPA) 1505-0271 3/3/2021 – 12/31/2024 Outdoor Recreation Acquisition, Development and Planning 04/18/2022-12/31/24 Statistically Valid Sample: No, and not intended to be a statistically valid sample Type of Finding: Material Weakness in Internal Control over Compliance and Noncompliance Condition/Context: Coronavirus State and Local Fiscal Recovery Funds (ARPA) – Audit procedures included selection and testing of five competitively procured vendor contracts. • Three out of five vendors tested for procurement did not provide support for the procurement method used, price/bid comparison, and cost analysis performed. • One out of five vendors tested did not have a valid contract on file. • Five out of five vendors tested did not provide support for the SAMS verification check that the winning vendor was not suspended nor debarred from receiving federal funds prior to awarding the contract. Outdoor Recreation Acquisition, Development and Planning – Audit procedures included selection and testing of five competitively procured vendor contracts. • Five out of five vendors tested for procurement did not provide sample support requested to test procurement method selected, price/bid comparison, and cost analysis performed. • Five out of five vendors tested did not provide support for the SAMS verification check that the winning vendor was not suspended nor debarred from receiving federal funds prior to awarding the contract. FEDERAL AWARD FINDINGS (Continued) 2024 – 007 – Procurement and Suspension and Debarment (Continued) Corrective Action Plan: The City concurs with this finding. A restructuring is happening within the Finance Department. With the addition of the Grants Coordinator, this allows for the staff accountant to take on the duties of Procurement. The Procurement position was eliminated from the department in April 2019. The Procurement position will be responsible for oversight of all the City’s procurement processes. Anticipated completion date: December 2025 Contact Person: Mr. Joel Kramer, City Manager

View Audit 363891

Finding 572993 (2024-002)

Significant Deficiency 2024

La Clinica Tepeyac

CO

Cash Management Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303

Consolidated Health Centers Grant – Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the approval of federal fund drawdown requests. Explanation of disagreement with audit finding: There is no disagreement with...

Consolidated Health Centers Grant – Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization to review internal controls in regards to the approval of federal fund drawdown requests. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have reviewed all our internal controls to ensure all approvals are documented. The procedure has been updated to include preparing the draw documentation, entering the accounts receivable invoice into the accounting system, which now requires an approval for all accounts receivable invoices. Once the accounts receivable invoices are approved in the accounting system then a draw down can be requested in the payment management system. This new process to ensure the documented approval of federal fund drawdown's was implemented mid-year 2024, after the three selections in this finding were completed.

View Audit 363862

Finding 572979 (2024-001)

Significant Deficiency 2024

King County Public Hospital District #2 Dba Evergreen Healthcare

WA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303 § 200.403

AUDIT FINDINGS 2024-001: In one of 25 selections for testwork over period of performance, expenditures related to contract labor were submitted for reimbursement to the Federal Emergency Management Agency (FEMA) that were outside of the project period. Further, the review performed over expenditure...

AUDIT FINDINGS 2024-001: In one of 25 selections for testwork over period of performance, expenditures related to contract labor were submitted for reimbursement to the Federal Emergency Management Agency (FEMA) that were outside of the project period. Further, the review performed over expenditures was not completed appropriately to identify this error, this is an instance of the District’s internal control not operating as designed. Name of Contact Person: Daria Heimerman, Director of Financial Reporting, dtheimerman@evergreenhealthcare.org Corrective Action Planned: Assess process and controls for improvements to identify expenditures incurred outside of the designated project period. Anticipated Completion Date: August 2025 Statement of Concurrence or Nonconcurrence: Management concurs with audit finding 2024-001.

View Audit 363843 Questioned Costs: $1

Finding 572976 (2024-002)

Significant Deficiency 2024

Open Doors for Multicultural Families

WA

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

We accept this finding as per 2 CFR 200.303, a formal documented review and approval process over the indirect cost calculations and online reimbursement requests was not reviewed or approved by someone other than the preparer prior to submittal to the grant agency. We have taken steps to correct t...

We accept this finding as per 2 CFR 200.303, a formal documented review and approval process over the indirect cost calculations and online reimbursement requests was not reviewed or approved by someone other than the preparer prior to submittal to the grant agency. We have taken steps to correct the issue as of June 1, 2025. The Accounting Manager will send the monthly indirect cost allocation report to the Executive Director to review and approve prior to beginning any month-end billing process so if corrections are needed, they can be made prior to reimbursement requests being sent to the grant agency. We have also implemented a new month-end process as of June 1, 2025, for the Accounting Manager to provide a detailed GL report to each Program Manager to review and approve program expenses for the given month prior to any billing requests being submitted to the grant agency.

View Audit 363824

Finding 572971 (2024-002)

Material Weakness 2024

City of Marshalltown

IA

HUD Housing Programs Material Weakness Reporting § 200.303

Finding: 2024-002 Material Weakness in Internal Control Over Compliance and Material Noncompliance U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers 14.871 - IA125V08001 for FY24 Housing Voucher Cluster Reporting Finding Summary: Three (3) instances were identified i...

Finding: 2024-002 Material Weakness in Internal Control Over Compliance and Material Noncompliance U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers 14.871 - IA125V08001 for FY24 Housing Voucher Cluster Reporting Finding Summary: Three (3) instances were identified in which the City did not use accurate financial information or retain evidence to document the individual who reviewed the Voucher Management System (VMS) reports prior to submission. Responsible Individual: Diana Steiner, Finance Director Corrective Action Plan: We agree with the auditor’s recommendation and staff will have asecond person review the reports. Anticipated Completion Date: By the completion of the ACFR for the fiscal year ending June 30, 2025.

View Audit 363814

Finding 572934 (2024-001)

Material Weakness 2024

Rush County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.112 § 200.303 § 200.333

FINDING 2024-001 Finding Subject: 20.205 Highway Planning and Construction - Procurement Contact Person Responsible for Corrective Action: Commissioner Ron Jarman, Auditor Tammy Justice Contact Phone Number and Email Address: 765.745.0013, rjarman@rushcounty.in.gov; 765.932.2077, auditor@rushcounty....

FINDING 2024-001 Finding Subject: 20.205 Highway Planning and Construction - Procurement Contact Person Responsible for Corrective Action: Commissioner Ron Jarman, Auditor Tammy Justice Contact Phone Number and Email Address: 765.745.0013, rjarman@rushcounty.in.gov; 765.932.2077, auditor@rushcounty.in.gov Views of Responsible Officials: Rush County concurs with the finding. Description of Corrective Action Plan: The Commissioners will create a Procurement, Suspension & Debarment Policy with all necessary requirements. Anticipated Completion Date: September 2025

View Audit 363775

Finding 572589 (2024-004)

Material Weakness 2024

Decatur County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2024-004 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Christy Smiley Contact Phone Number and Email Address: 812-663-2570, auditor@decaturcounty.in.gov Views of Responsible Officials: We concur with ...

FINDING 2024-004 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Christy Smiley Contact Phone Number and Email Address: 812-663-2570, auditor@decaturcounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: INDIANA STATE BOARD OF ACCOUNTS 27 At least 2 people will look over the report and check all receipts and expenditures when the next P&E report is submitted to prevent and detect any errors. Prior P&E report had already been submitted before the prior audit was complete and we were made aware of the issue and then the Auditor changed in 2025. Control will not be in place until the 2026 P&E report is submitted. Anticipated Completion Date: Submission of next ARPA report, April 2026.

View Audit 363722

Finding 572588 (2024-003)

Material Weakness 2024

Decatur County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2024-003 Finding Subject: COVID 19 - Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Christy Smiley Contact Phone Number and Email Address: 812-663-2570, auditor@decaturcounty.in.gov Views of Responsible Officials...

FINDING 2024-003 Finding Subject: COVID 19 - Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Christy Smiley Contact Phone Number and Email Address: 812-663-2570, auditor@decaturcounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The suspension and debarment form is now in the bidder’s packet and is mandatory to bid per our prior corrective action plan. An employee in the auditor’s office double check’s the bidders packet to ensure that the S&D form and all required information is included prior to sending it to the vendor. If the purchase does not require bidding, but is over the $25,000 small purchase threshold, an auditor’s office employee is responsible for submitting the S&D form to the vendor prior to payment and keeping the form once returned in the file for that project/vendor. Anticipated Completion Date: March 2025

View Audit 363722

Corrective Action Plans

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