Corrective Action Plans

Finding 502706 (2023-006)

Material Weakness 2023

Grady County

OK

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

We will work to implement a risk assessment plan. We will implement controls to help make sure we comply with grant requirements and that federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement...

We will work to implement a risk assessment plan. We will implement controls to help make sure we comply with grant requirements and that federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from.

View Audit 324754

Finding 502700 (2023-002)

Significant Deficiency 2023

Housing Authority of the City of Annapolis

MD

HUD Housing Programs Reporting Significant Deficiency § 200.512

Finding 2023-002 Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the re...

Finding 2023-002 Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will evaluate its’ financial reporting and close processes and controls to determine whether additional controls over the preparation of the final trial balances and related schedules should be implemented. As part of this process, we will create a yearend checklist with deadlines established, and set up status meetings to monitor the progress. Name(s) of the contact person(s) responsible for corrective action: Cia Cook, Deputy Executive Director & CFO Planned completion date for corrective action plan: August 31, 2024

View Audit 324736

Finding 502699 (2023-001)

Material Weakness 2023

Housing Authority of the City of Annapolis

MD

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

Finding 2023-001 Federal Program Funds Utilized for Non-Federal Programs Recommendation: The Authority should locate additional sources of non-federal funds or reduce costs sufficiently so that the program can have enough cash to cover ongoing operations. Explanation of disagreement with audit findi...

Finding 2023-001 Federal Program Funds Utilized for Non-Federal Programs Recommendation: The Authority should locate additional sources of non-federal funds or reduce costs sufficiently so that the program can have enough cash to cover ongoing operations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority has reevaluated its cost allocation plan, and restructured various department to better align staffing. This process helps ensure the COCC and funds are being properly charged for actual costs incurred. The Authority is also redeveloping its entire portfolio. This process had been and will continue to bring in developer and management fees to the COCC to help reduce the due to/due from activity. Name(s) of the contact person(s) responsible for corrective action: Cia Cook, Deputy Executive Director & CFO Planned completion date for corrective action plan: June 30, 2025

View Audit 324736 Questioned Costs: $1

Finding 502682 (2023-001)

Significant Deficiency 2023

Dunbar Heritage Apartments, Inc.

OK

Reporting

Dunbar Heritage Apartments, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended December 31, 2023 The findings from the...

Dunbar Heritage Apartments, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended December 31, 2023 The findings from the December 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2023-001: Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the security account in 2024. If the Department of HUD has questions regarding this plan, please contact Rick Gowin, Westchester Realty & Development. March 12, 2024 Allen Leaird, Board Member Date March 12, 2024 Rick Gowin, Management Agent Date

View Audit 324706

Finding 502681 (2023-001)

Significant Deficiency 2023

Fern Markwell Senior Housing, Inc.

OK

Reporting

Fern Markwell Senior Housing, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended December 31, 2023 The findings from t...

Fern Markwell Senior Housing, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended December 31, 2023 The findings from the December 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2023-001: Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the security account in 2024. If the Department of HUD has questions regarding this plan, please contact Rick Gowin, Westchester Realty & Development. April 29, 2024 Allen Leaird, Chairman Date April 29, 2024 Rick Gowin, Management Agent Date

View Audit 324705

Finding 502680 (2023-001)

Significant Deficiency 2023

Okemah Community Housing Authority, Inc.

OK

Reporting

CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS Okemah Community Special Housing Authority, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahom...

CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS Okemah Community Special Housing Authority, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended December 31, 2023 The findings from the December 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2023-001: Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the security account in 2024. If the Department of HUD has questions regarding this plan, please contact Rick Gowin, Westchester Realty & Development. April 29, 2024 Bob Franklin, Chairman Date April 29, 2024 Rick Gowin, Management Agent Date

View Audit 324704

Finding 502679 (2023-001)

Significant Deficiency 2023

Louis Sandman Senior Housing, Inc.

OK

HUD Housing Programs Reporting

CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS Louis Sandman Senior Housing, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit ...

CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS Louis Sandman Senior Housing, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended December 31, 2023 The findings from the December 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2023-001: Recommendation: The Project’s management should redeposit the funds into the Replacement Reserve bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the replacement reserve account in 2024. If the Department of HUD has questions regarding this plan, please contact Rick Gowin, Westchester Realty & Development. March 12, 2024 Allen Leaird, Board Member Date March 12, 2024 Rick Gowin, Management Agent Date

View Audit 324703

Finding 502678 (2023-001)

Significant Deficiency 2023

Heartland House, Inc.

OK

HUD Housing Programs Reporting

Heartland House, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended December 31, 2023 The findings from the December 2...

Heartland House, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended December 31, 2023 The findings from the December 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2023-001: Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the security account in 2024. If the Department of HUD has questions regarding this plan, please contact Rick Gowin, Westchester Realty & Development. March 12, 2024 Dwight McGee, Chairman Date March 12, 2024 Rick Gowin, Management Agent Date

View Audit 324701

Finding 502677 (2023-001)

Significant Deficiency 2023

205 Corporation, Inc.

OK

HUD Housing Programs Cash Management Reporting

For the year ended December 31, 2023 CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS 205 Corporation, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tuls...

For the year ended December 31, 2023 CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS 205 Corporation, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended December 31, 2023 The findings from the December 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2023-001: Recommendation: The Project’s management should redeposit the funds into the Residual Receipts bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the Residual Receipts account in 2024. If the Department of HUD has questions regarding this plan, please contact Rick Gowin, Westchester Realty & Development. March 12, 2024 Randy Lauderdale, President Date March 12, 2024 Rick Gowin, Management Agent Date

View Audit 324699

Finding 502676 (2023-002)

Significant Deficiency 2023

Big Five Ada Housing, Inc.

OK

HUD Housing Programs Reporting

CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS Big 5 Ada Housing, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Yea...

CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS Big 5 Ada Housing, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended December 31, 2023 The findings from the December 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2023-002: Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the security account in 2024.

View Audit 324698

Finding 502675 (2023-001)

Significant Deficiency 2023

Big Five Ada Housing, Inc.

OK

HUD Housing Programs Reporting

CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS Big 5 Ada Housing, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Yea...

CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS Big 5 Ada Housing, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended December 31, 2023 The findings from the December 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2023-001: Recommendation: The Project’s management should redeposit the funds into the Replacement Reserve bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the replacement reserve account in 2024.

View Audit 324698

Finding 502674 (2023-003)

Material Weakness 2023

City of Homer, Alaska

AK

Subrecipient Monitoring Material Weakness Reporting § 200.512

Finding 2023-003 Deadline for Federal Single Audit – Reporting – Noncompliance and Material Weakness in Internal Control over Compliance Planned Corrective Actions: The Finance Department is continuing its efforts in establishing and enforcing internal deadlines to ensure the financial statements ar...

Finding 2023-003 Deadline for Federal Single Audit – Reporting – Noncompliance and Material Weakness in Internal Control over Compliance Planned Corrective Actions: The Finance Department is continuing its efforts in establishing and enforcing internal deadlines to ensure the financial statements are audited within the appropriate reporting deadlines. The department has shifted staff duties to ensure the FY24 financial statements will be completed within the appropriate reporting deadlines. Individual(s) Responsible for Corrective Action Plan Elizabeth Fischer (Finance Director) Jenna deLumeau (Controller) Anticipated Completion Date: The department has developed internal deadlines to ensure the FY24 financial statements will be completed within the appropriate reporting deadlines. This has been completed.

View Audit 324691

Finding 502673 (2023-003)

Significant Deficiency 2023

County of Kings, California

CA

Procurement, Suspension & Debarment

Corrective Action Plan: ...

Corrective Action Plan: The County will implement a county-wide contract clause that will be added to covered transaction contracts to comply with 2 CFR 180, to ensure covered transactions receive verification that the person or entity is not excluded or disqualified. Review and approval of this suspension and debarment verification will be performed during the contract approval process, which will include this standardized clause. The County’s purchasing policy and procedures manual will be updated to include this standard suspension and debarment verification process to ensure this procedure is communicated county-wide and followed. Contact Information of Responsible Official: Robert Knudson Assistant Director of Finance – Accounting 559-852-2464

View Audit 324690

Finding 502672 (2023-002)

Significant Deficiency 2023

County of Kings, California

CA

Subrecipient Monitoring Reporting § 200.332

Corrective Action Plan: ...

Corrective Action Plan: To ensure compliance with 2 CFR Part 200, Uniform Administrative Requirements, Post Federal Award Requirements, the county (Human Services Agency) will follow Kings County’s subrecipient monitoring policy and procedure. In addition, it will establish a procedure and checklist that is specific to FFA, GH, and STRTP subrecipients, due to the unique structure and involvement of CDSS. The County (Human Services Agency) will draft written policies and procedures for monitoring identified subrecipients receiving Foster Care Title IV-E funds that will include the following steps: •Annually, the County (Human Services Agency) will request from each placement agency utilized a copy of their audited financial statements and complete an annual risk assessment of each FFA, GH, and STRTP agency receiving Foster Care Title IV-E funds to determine the agency’s risk of non-compliance withFederal statutes and regulations. The risk level determined for each agency will determine the appropriate level of subrecipient monitoring. •To ensure compliance with the management decision letters and audit findings of CDSS, the County (Human Services Agency) will follow up with each agency with a request for their corrective action plan. This will be done promptly after receipt of the subrecipient’s audit report, ensuring that subrecipients are aware of any issues and can take appropriate and timely corrective action. Contact Information of Responsible Official: Atonya Moore Deputy Director – Fiscal Kings County Human Services Agency 559-852-2214

View Audit 324690

Finding 502669 (2023-002)

Material Weakness 2023

Centerville Community School District

IA

Internal Control / Segregation of Duties

The District continues to have a limited number of office employees. The District will attempt, with advice from the auditors, to segregate duties as much as reasonably possible with limited office personnel

View Audit 324687

Finding 502658 (2023-001)

Significant Deficiency 2023

Fundacion De Desarollo Comunal De Puerto Rico

PR

Reporting § 200.512

FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. (FUNDESCO) acknowledges the findings identified during the single audit regarding reporting requirements stemming from a lack of personnel. However, FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. (FUNDESCO) has already contracted capable per...

FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. (FUNDESCO) acknowledges the findings identified during the single audit regarding reporting requirements stemming from a lack of personnel. However, FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. (FUNDESCO) has already contracted capable personnel to assist in the finance department to comply with financial reports.

View Audit 324674

Finding 502646 (2023-002)

Significant Deficiency 2023

J.h. Floyd Sunshine Village, Inc.

FL

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

B. Finding 2023-002 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 207/223(f)) (CFDA# 14.155) Allowable costs/cost principles The Project disbursed $47,837 of legal costs that were not operating expenses for the pro...

B. Finding 2023-002 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 207/223(f)) (CFDA# 14.155) Allowable costs/cost principles The Project disbursed $47,837 of legal costs that were not operating expenses for the project. (1) Comments on the Finding and Each Recommendation Management concurs with this finding and the current management agent has ensured that $47,837 was reimbursed from entity non-project funds. (2) Actions Taken on the Finding The funds were reimbursed from entity non-project funds.

View Audit 324633 Questioned Costs: $1

Finding 502645 (2023-001)

None 2023

J.h. Floyd Sunshine Village, Inc.

FL

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment

A. Finding 2023-001 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 207/223(f)) (CFDA# 14.155) Residual Receipts The Project did not deposit their residual receipts deposit of $31,573 from prior year surplus cash wit...

A. Finding 2023-001 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 207/223(f)) (CFDA# 14.155) Residual Receipts The Project did not deposit their residual receipts deposit of $31,573 from prior year surplus cash within the required deadline of 90 days after year end. (1) Comments on the Finding and Each Recommendation Management concurs with this finding, agrees with the auditor recommendation, and has made the required residual receipts deposit. (2) Actions Taken on the Finding The funds have been deposited to residual receipts.

View Audit 324633 Questioned Costs: $1

Finding 502634 (2023-008)

Significant Deficiency 2023

Promise Healthcare Nfp

IL

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403

Action taken in response to finding: 1. Create a standard procedure for tracking grant expenses: Completed 2. Train staff on procedures: Completed 3. Create an independent review process for all grant tracking: In progress Name of the contact person responsible for corrective action: Keith Flores, C...

Action taken in response to finding: 1. Create a standard procedure for tracking grant expenses: Completed 2. Train staff on procedures: Completed 3. Create an independent review process for all grant tracking: In progress Name of the contact person responsible for corrective action: Keith Flores, CFO Planned completion date for corrective action plan: End of 2024

View Audit 324609 Questioned Costs: $1

Finding 502631 (2023-007)

Significant Deficiency 2023

Promise Healthcare Nfp

IL

Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.329

Action taken in response to finding: 1. Develop documentation procedures: In Progress a. Establish a standardized procedure for documenting the preparation and review of Federal Financial Reports. 2. Select appropriate party for independent review: Complete ...

Action taken in response to finding: 1. Develop documentation procedures: In Progress a. Establish a standardized procedure for documenting the preparation and review of Federal Financial Reports. 2. Select appropriate party for independent review: Complete 3. Store and maintain documentation in a shared location for future audit and review: Complete Name of the contact person responsible for corrective action: Keith Flores, CFO Planned completion date for corrective action plan: End of 2024

View Audit 324609

Finding 502630 (2023-006)

Significant Deficiency 2023

Promise Healthcare Nfp

IL

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Action taken in response to finding: 1. Move all purchase and invoice approvals to Intacct: Complete 2. Establish approval matrix in accordance with delegation of authority: In progress Name of the contact person responsible for corrective action: Keith Flores, CFO Planned completion date for correc...

Action taken in response to finding: 1. Move all purchase and invoice approvals to Intacct: Complete 2. Establish approval matrix in accordance with delegation of authority: In progress Name of the contact person responsible for corrective action: Keith Flores, CFO Planned completion date for corrective action plan: End of 2024

View Audit 324609

Finding 502629 (2023-005)

Material Weakness 2023

Promise Healthcare Nfp

IL

Questioned Costs Procurement, Suspension & Debarment § 200.214

Action taken in response to finding: 1. Create procedure to verify vendors are not suspended or debarred: in progress a. Develop steps in the vendor diligence and procurement process to verify that the vendor is not suspended or debarred. b. Identify role or job that will handle responsibility for f...

Action taken in response to finding: 1. Create procedure to verify vendors are not suspended or debarred: in progress a. Develop steps in the vendor diligence and procurement process to verify that the vendor is not suspended or debarred. b. Identify role or job that will handle responsibility for following procedure. c. Formalize the process into a written procedure and add to the procurement or other relevant policy. d. Conduct periodic audits to assess adherence to the procedure and train as necessary to ensure compliance. Name of the contact person responsible for corrective action: Keith Flores, CFO Planned completion date for corrective action plan: End of 2024

View Audit 324609 Questioned Costs: $1

Finding 502627 (2023-004)

Material Weakness 2023

Promise Healthcare Nfp

IL

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.317 § 200.320

Action taken in response to finding: 1. Review Current Procurement Policy: in progress a. Conduct a comprehensive review of Promise Healthcare’s existing procurement policy. b. Identify and revise and discrepancies or non-compliance with the requirements of the Uniform Guidance. c. Integrate industr...

Action taken in response to finding: 1. Review Current Procurement Policy: in progress a. Conduct a comprehensive review of Promise Healthcare’s existing procurement policy. b. Identify and revise and discrepancies or non-compliance with the requirements of the Uniform Guidance. c. Integrate industry best practices into revised policy to enhance compliance and efficiency 2. Training and Education: to start a. Provide training sessions for staff authorized to purchase along with relevant personnel on the revised procurement policy and procedures and raise awareness of the requirements of the Uniform Guidance and implications of non-compliance. b. Establish training on documentation standards for procurement activities including requisitions, solicitations, evaluations and contract awards. c. Establish training and procedure for retention of procurement-related documentation 3. Internal Controls and oversight: to start a. Implement mechanisms for monitoring and oversight to ensure compliance with the procurement policy. b. Conduct periodic internal audits to assess adherence to procurement procedures and identify areas for improvement or corrective action Name of the contact person responsible for corrective action: Keith Flores, CFO Planned completion date for corrective action plan: Winter 2025

View Audit 324609 Questioned Costs: $1

Finding 502624 (2023-003)

Material Weakness 2023

Promise Healthcare Nfp

IL

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

Action taken in response to finding: 1. Create a grant matrix to track employee grant allocations in one file: Complete 2. Utilize the matrix to apply allocation to each employee on every payroll occurrence: In Progress 3. Review the matrix with grant project managers monthly to ensure accuracy and ...

Action taken in response to finding: 1. Create a grant matrix to track employee grant allocations in one file: Complete 2. Utilize the matrix to apply allocation to each employee on every payroll occurrence: In Progress 3. Review the matrix with grant project managers monthly to ensure accuracy and capture changes: In Progress 4. Maintain records of for each payroll of grant matrix application: In progress Name of the contact person responsible for corrective action: Keith Flores, CFO Planned completion date for corrective action plan: End of 2024

View Audit 324609 Questioned Costs: $1

Finding 502620 (2023-002)

Material Weakness 2023

Promise Healthcare Nfp

IL

Cash Management Internal Control / Segregation of Duties § 200.305

Action taken in response to finding: 1. Develop documentation procedures: In Progress a. Establish a standardized procedure for documenting the preparation and review of drawdown requests. 2. Select appropriate party for independent review: Complete 3. Store and maintain documentation in a shared lo...

Action taken in response to finding: 1. Develop documentation procedures: In Progress a. Establish a standardized procedure for documenting the preparation and review of drawdown requests. 2. Select appropriate party for independent review: Complete 3. Store and maintain documentation in a shared location for future audit and review: Complete Name of the contact person responsible for corrective action: Keith Flores, CFO Planned completion date for corrective action plan: End of 2024

View Audit 324609

Corrective Action Plans

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