Corrective Action Plans

Finding 497324 (2023-001)

Significant Deficiency 2023

MA

Significant Deficiency Internal Control / Segregation of Duties

Views of Responsible Officials and Corrective Action: The District will strive to segregate as many accounting functions as practical with the limited staff available.

View Audit 320006

Finding 497322 (2023-001)

Material Weakness 2023

High Valley Manor Apartments (an Operating Component of Slvhc, Inc.)

CO

Internal Control / Segregation of Duties Material Weakness Reporting

CORRECTIVE ACTION PLAN Name of Entity: High Valley Manor Apartments Audit Firm: SVA Certified Public Accountants, S.C. Audit Period: Year ended December 31, 2023 Corrective Action Plan Prepared by: Name: Dawn Melgares Position: Executive Director of San Luis Valley Housing Coalition, Inc. Tele...

CORRECTIVE ACTION PLAN Name of Entity: High Valley Manor Apartments Audit Firm: SVA Certified Public Accountants, S.C. Audit Period: Year ended December 31, 2023 Corrective Action Plan Prepared by: Name: Dawn Melgares Position: Executive Director of San Luis Valley Housing Coalition, Inc. Telephone Number: 719-587-9807 1. 2023-001 Finding – Internal control over financial reporting a. Comments on findings and recommendations There is a lack of controls over financial reporting to ensure material misstatements are detected and corrected in a timely manner and the project relies on its auditors to assist in the preparation of the financial statements in accordance with generally accepted accounting principles. b. Actions taken or planned i. Management agent to review processes to ensure transactions are recorded in proper accounts. ii. Management agent will review and post all audit adjustments to ensure beginning balance agree with audit trial balance. iii. Management agent will review all audit adjustments and create processes to perform annual account reconciliation of year end balances agree to supporting schedules. c. Anticipated completion date July 31, 2024

View Audit 320000

Finding 497320 (2023-002)

Significant Deficiency 2023

Monroe County Board of Education

GA

Procurement, Suspension & Debarment School Nutrition Programs Subrecipient Monitoring § 200.303

FA 2023-002 Strengthen Controls over Suspension and Debarment Compliance Requirement: Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: G...

FA 2023-002 Strengthen Controls over Suspension and Debarment Compliance Requirement: Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 235GA324N1199 Questioned Costs: None Identified Prior Year Finding: FA 2022-002 Description: A review of expenditures charged to the Child Nutrition Cluster revealed that the School District's internal control procedures were not operating appropriately to ensure that the School District's suspension and debarment procedures were followed. Corrective Action Plans: The School District has returned to following its approved procurement procedures. Estimated Completion Date: July 1, 2024 Contact Person: Chris Johnson, Director of Financial Services Telephone: 478-994-2031 Email: chris.johnson@mcschools.org

View Audit 319968

Finding 497318 (2023-001)

Significant Deficiency 2023

Monroe County Board of Education

GA

School Nutrition Programs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

FA 2023-001 Strengthen Controls over Special Reporting Compliance Requirement: Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assista...

FA 2023-001 Strengthen Controls over Special Reporting Compliance Requirement: Reporting Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 235GA324N1199 Questioned Costs: None Identified Prior Year Finding: FA 2022-001 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over the monthly Claims for Reimbursement process. Corrective Action Plans: The School District has returned to collecting Free and Reduce applications and recording the student meals accordingly. Estimated Completion Date: July 1, 2024 Contact Person: Chris Johnson, Director of Financial Services Telephone: 478-994-2031 Email: chris.johnson@mcschools.org

View Audit 319968

Finding 497312 (2023-001)

Significant Deficiency 2023

Semcac

MN

Reporting § 200.520

Department of Health and Human Services Department of Energy Semcac respectfully submits the following corrective action plan for the year ended 09/30/2023. BerganKDV, Ltd. 220 Park Ave S St. Cloud, MN 56301 Audit Period: 10/1/2022 - 9/30/2023 The finding from the 9/30/2023 schedule of findings and ...

Department of Health and Human Services Department of Energy Semcac respectfully submits the following corrective action plan for the year ended 09/30/2023. BerganKDV, Ltd. 220 Park Ave S St. Cloud, MN 56301 Audit Period: 10/1/2022 - 9/30/2023 The finding from the 9/30/2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS- FEDERAL AWARD PROGRAMS AUDIT SIGNIFICANT DEFICIENCY Department of Health and Human Services Department of Energy 2023-001Low-Income Home Energy Assistance -ALN 93.568 Head Start -ALN 93.600 Submission of the Audit Reporting Package and Data Collection Form Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available. Action Taken: We agree with the auditors' recommendation and the following action will be taken to ensure timely submission of the audit reporting package and data collection form. We will implement a plan which includes: adding capacity in the accounting department along with a schedule for a timely fiscal year close out, audit fieldwork, as well as an actionable plan to ensure audit tasks are completed in a timely fashion in order to submit the audit reporting package and data collection form by the deadline. If the Department of Health and Human Services or the Department of Energy have questions regarding this plan, please call Adam Larson at (507) 864-8218. Sincerely yours, Adam Larson, Semcac Fiscal Director

View Audit 319966

Finding 497311 (2023-003)

Significant Deficiency 2023

Henry County

IN

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303

FINDING 2023-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The County submitted one Project and Expenditure report during the audit period. The Chief Deputy County Auditor was responsible for preparing and submitting the Project and...

FINDING 2023-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Summary of Finding: The County submitted one Project and Expenditure report during the audit period. The Chief Deputy County Auditor was responsible for preparing and submitting the Project and Expenditure report and the County Auditor reviewed and approved the report prior to submission; however, there was no documentation that suggested that this review process was in place that could be provided. Contact Person Responsible for Corrective Action: Debra Walker Contact Phone Number and Email Address: 765-529-2800 dwalker@henrycounty.in.gov Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: The County Auditor and Deputy Auditor will review the Project and Expenditure report together and sign the printed out copy of the report. Anticipated Completion Date: Immediately.

View Audit 319963

Finding 497310 (2023-002)

Material Weakness 2023

Henry County

IN

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

FINDING 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: Upon inquiry of the County in order to review the procedures in place for verifying that an entity with which it plans to enter into a covered transaction is ...

FINDING 2023-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: Upon inquiry of the County in order to review the procedures in place for verifying that an entity with which it plans to enter into a covered transaction is not suspended, debarred, or otherwise excluded, the County divulged that they had no process in place during the audit period. A population of 13 covered transactions for goods or services were paid from Coronavirus State and Local Fiscal Recovery Fund funds during the audit period. A sample of 3 transactions were selected for testing. The County did not verify the vendors' suspension and debarment status prior to payment due to the County not having policies or procedures in place to verify that contracted were neither suspended nor debarred, or otherwise excluded or disqualified from participating in federal assistance programs or activities. Due to the number and magnitude of exceptions identified, per auditor judgement, we concluded it would not be appropriate to expand the sample size or perform any additional procedures. Contact Person Responsible for Corrective Action: Debra Walker Contact Phone Number and Email Address: 765-529-2800 dwalker@henrycounty.in.gov Views of Responsible Officials: We concur with the findings. Since we did not see anything on the vendor we did not print of the blank page. Description of Corrective Action Plan: The County Auditor and Deputy Auditor will check the SAM.gov website then fill out and sign Debarment and Suspension Certification. Anticipated Completion Date: Immediately

View Audit 319963

Finding 497309 (2023-003)

Significant Deficiency 2023

Leominster Housing Authority

MA

HUD Housing Programs Eligibility Significant Deficiency

3. 2023-003; Eligibility for Individuals – The PHA will provide ongoing training to housing choice voucher staff to instill compliance in the policy and procedures for Occupancy requirements. The PHA housing choice voucher staff has attended a HOTMA implementation training, as well as an EIV trainin...

3. 2023-003; Eligibility for Individuals – The PHA will provide ongoing training to housing choice voucher staff to instill compliance in the policy and procedures for Occupancy requirements. The PHA housing choice voucher staff has attended a HOTMA implementation training, as well as an EIV training from recognized housing compliance organizations. The PHA staff will continue to supplement eligibility requirements education from recognized institutions as well as the HUD Exchange site. The PHA housing choice voucher staff will be implementing a checklist for certifications to ensure program compliance. The PHA is committed to the success of the Section 8 HCV Program and will continue to monitor and improve as we transition a new Director of Leased Housing. We are in constant contact with our HUD representatives who continue to provide great support. Planned Implementation Date: Effective Immediately Corrective Action Responsible - Team Effort: Benjamin Gold, Executive Director (978)537-5300 Adam Gautie, Assistant Executive Director Lila Fernandez, Director of Leased Housing Sue Bonney, Director of Finance

View Audit 319962

Finding 497308 (2023-002)

Significant Deficiency 2023

Leominster Housing Authority

MA

Questioned Costs HUD Housing Programs Significant Deficiency

2023-002; HQS Enforcement – The PHA experienced external environmental and internal factors that posed a challenging year during fiscal year 2023. Leominster declared State of Emergency and the Housing Choice Voucher program office was out of service for the month of September and some of October. ...

2023-002; HQS Enforcement – The PHA experienced external environmental and internal factors that posed a challenging year during fiscal year 2023. Leominster declared State of Emergency and the Housing Choice Voucher program office was out of service for the month of September and some of October. During this period the vendor that was contracted to conduct HQS inspections notified the PHA that they could no longer fulfil their contracted duties. Several requests for proposals were proposed however the PHA received no response. In March 2024 a new Vendor was procured to conduct HQS inspections. The PHA has begun process to train and certify a PHA staff member to perform Quality Control Inspections. The PHA is in the process of submitting additional request for proposals to contract an additional HQS inspection vendor to ensure all HQS inspections will be conducted in a timely manner as well as quality control inspections, and reinspection’s for HQS failed units. The PHA will be implementing policies and procedures to ensure units are reinspected in a timely manner and abated as applicable.

View Audit 319962 Questioned Costs: $1

Finding 497307 (2023-001)

Significant Deficiency 2023

Leominster Housing Authority

MA

HUD Housing Programs Reporting Significant Deficiency

1. 2023-001; Reporting – The PHA has implemented procedure and policy to ensure sampling size, required review process and documentation is in compliance and accessible to all staff for reference and guidance to 24 CFR 985; SEMAP. In addition, the PHA continues to participate in the HUD Exchange SE...

1. 2023-001; Reporting – The PHA has implemented procedure and policy to ensure sampling size, required review process and documentation is in compliance and accessible to all staff for reference and guidance to 24 CFR 985; SEMAP. In addition, the PHA continues to participate in the HUD Exchange SEMAP training modules as well as other pertinent information as applicable to 24 CFR 985. The PHA is also seeking additional training and credentialing from recognized organizations such as Nan McKay.

View Audit 319962

Finding 497305 (2023-001)

Significant Deficiency 2023

Meridian Place Development Corporation

OH

HUD Housing Programs Eligibility

RECOMMENDATION: MANAGEMENT OF THE PROJECT SHOULD UPDATE THEIR UNDERSTANDING OF THE INCOME LEVELS ALLOWED AND IMPLEMENT A CONTROL TO HAVE OVERSIGHT ON NEW TENANT QUALIFICATIONS. ACTION TAKEN: HOUSING STAFF AND MANAGEMENT ARE NOW AWARE OF THE "VERY LOW INCOME" LEVEL REQUIREMENT FOR THIS PROPERTY. MOVI...

RECOMMENDATION: MANAGEMENT OF THE PROJECT SHOULD UPDATE THEIR UNDERSTANDING OF THE INCOME LEVELS ALLOWED AND IMPLEMENT A CONTROL TO HAVE OVERSIGHT ON NEW TENANT QUALIFICATIONS. ACTION TAKEN: HOUSING STAFF AND MANAGEMENT ARE NOW AWARE OF THE "VERY LOW INCOME" LEVEL REQUIREMENT FOR THIS PROPERTY. MOVING FORWARD, ALL TENANTS WILL BE REVIEWED WITH THIS INCOME LEVEL.

View Audit 319958

Finding 497304 (2023-001)

Material Weakness 2023

United Auto Workers Senior Citizens' Center Inc.

IL

Internal Control / Segregation of Duties HUD Housing Programs Material Weakness

U.S. Department of Housing and Urban Development United Auto Workers Senior Citizens' Center, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Audit period: January 1, 2023 - December 31, 2023 The findings from the schedule of findings and quest...

U.S. Department of Housing and Urban Development United Auto Workers Senior Citizens' Center, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Audit period: January 1, 2023 - December 31, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and fraud. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We agree and will continue to monitor financial results and accounting information as hiring additional employees is not practical. Name(s) of the contact person(s) responsible for corrective action: Donald Bly Planned completion date for corrective action plan: In process If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Donald Bly at 309-347-7791.

View Audit 319953

Finding 497303 (2023-001)

Significant Deficiency 2023

Georgetown Housing Authority

SC

Eligibility HUD Housing Programs Reporting

GHA Georgetown Housing Authority Correctie Action Plan for the year ended December 31, 2023 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of contact person: Alissa Collington Executie Director Corrective A...

GHA Georgetown Housing Authority Correctie Action Plan for the year ended December 31, 2023 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2023-001 Name of contact person: Alissa Collington Executie Director Corrective Action: We will iplement proper internal control procedures for the Public and Indian Housing Program eligiblity requirements. Proposed Completion Date: Immediately.

View Audit 319952

Finding 497300 (2023-001)

Material Weakness 2023

Port of Ephrata

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

Finding ref number: 2023-001 Finding caption: The Port did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of Port contact person: David W Lanman, Executive Director 1990 Division Avenue N.E. Ephrata, WA 98823 (509) 75...

Finding ref number: 2023-001 Finding caption: The Port did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of Port contact person: David W Lanman, Executive Director 1990 Division Avenue N.E. Ephrata, WA 98823 (509) 750-8623 Corrective action the auditee plans to take in response to the finding: The Port will ensure at weekly construction meetings that the certified payroll is being collected and reviewed by contract engineer’s payroll specialists. The Port will also ensure that all certified payroll associated with a pay request is collected, verified and in the Port’s possession prior to payment being made. We also now log in to L&I and verify that all Certified Payroll Reports have been uploaded by the contractors and sub-contractors before we pay any invoices. Anticipated date to complete the corrective action: 1Q2024

View Audit 319945

Finding 497299 (2023-001)

Significant Deficiency 2023

Woodburn School District No 103

OR

2023-FA-1 - Significant Deficiency-Bi-Annual Certifications Federal Program: IDEA Condition: Bi-annual certifications that are required to finish and close each six-month payroll period was not completed when due for one employee who was funded 50% of the time by the IDEA program. Criteria: Time and...

2023-FA-1 - Significant Deficiency-Bi-Annual Certifications Federal Program: IDEA Condition: Bi-annual certifications that are required to finish and close each six-month payroll period was not completed when due for one employee who was funded 50% of the time by the IDEA program. Criteria: Time and effort documentation is kept and retained for an audit trial to support grant expenditures. Effect: Noncompliance may affect funding. Cause: The District did not allocate adequate time to prepare time and effort documentation as required. Recommendations: We recommend review the process and establishing procedures to document time and effmi to supp01i grant expenditures as required.

View Audit 319943

Finding 497298 (2023-001)

Significant Deficiency 2023

Webster Housing Authority

MA

HUD Housing Programs Special Tests & Provisions Significant Deficiency

023-001 – Special Tests And Provisions: General Depository Agreements Significant Deficiency/Noncompliance Auditee’s Response and Planned Corrective Action The corrective plan is to have this completed and signed by all required parties. Planned Implementation Date of Corrective Action: Immediate...

023-001 – Special Tests And Provisions: General Depository Agreements Significant Deficiency/Noncompliance Auditee’s Response and Planned Corrective Action The corrective plan is to have this completed and signed by all required parties. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Maria A. Medeiros, Executive Director

View Audit 319939

Finding 497297 (2023-006)

Material Weakness 2023

City of Stockbridge

GA

Reporting Internal Control / Segregation of Duties

2023 – 006. Public Safety Partnerships and Community Policing Grants (“COPS”) – Assistance Listing 16.710 – Reporting Name of Contact Person Responsible for Corrective Action Plan: Lakeisha Gaines, Interim Treasurer Corrective Action Plan: Finance has set-up meetings with Grants Management and the P...

2023 – 006. Public Safety Partnerships and Community Policing Grants (“COPS”) – Assistance Listing 16.710 – Reporting Name of Contact Person Responsible for Corrective Action Plan: Lakeisha Gaines, Interim Treasurer Corrective Action Plan: Finance has set-up meetings with Grants Management and the Police Department to ensure that reporting is completed in a timely fashion and correctly documented. Anticipated Completion Date: December 31, 2024

View Audit 319932

Finding 497282 (2023-002)

Material Weakness 2023

City of West Allis

WI

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

U.S. Department of Housing and Urban Development 2023-002 Reasonable Rent - Housing Choice Voucher Program – Assistance Listing No. 14.871 Recommendation: The City should review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with ...

U.S. Department of Housing and Urban Development 2023-002 Reasonable Rent - Housing Choice Voucher Program – Assistance Listing No. 14.871 Recommendation: The City should review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with documentation requirements for rent reasonableness determinations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: With similar prior audit findings, the PHA has been frustrated that their software retained evidence that rent reasonableness determinations were conducted as required, but unfortunately the software did not retain sufficient details for the auditors to conduct the required review. During 2023 the PHA updated their procedures to require that staff manually save (print-screen) the previous rent reasonableness details to the tenant file in the software before they conduct the new rent reasonableness determination. Additionally, the PHA opted to contract the services of McCright & Associates LLC, which is a HQS servicing company that provides housing quality inspections for initial, and annual, and special inspections. In particular, SEMAP indicator ii. Sound determination of reasonable rent for each unit leased is ensured by McCright & Associates Rent Reasonableness report, which uses a property appraisal model comparing the subject property to three comparable properties. This data is provided to the PHA on each unit inspected. Housing staff downloads, prints, and uploads the rent reasonableness report to each tenant file to remain compliant with PHA specific protocols. The instances of non-compliance found during the 2023 audit occurred prior to the implementation of these new procedure so staff believe that appropriate steps have been taken to address this concern Name(s) of the contact person(s) responsible for corrective action: Steve Schaer Planned completion date for corrective action plan: The City believes the necessary corrective actions have been taken as of August 2024.

View Audit 319901

Finding 497281 (2023-001)

Significant Deficiency 2023

City of West Allis

WI

HUD Housing Programs Eligibility Significant Deficiency

U.S. Department of Housing and Urban Development 2023-001 Eligibility - Housing Choice Voucher Program – Assistance Listing No. 14.871 Recommendation: The City should review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with Ente...

U.S. Department of Housing and Urban Development 2023-001 Eligibility - Housing Choice Voucher Program – Assistance Listing No. 14.871 Recommendation: The City should review its system of internal control related to the policies and procedures in place to mitigate the risk of noncompliance with Enterprise income Verification (EIV) eligibility requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: PHA staff understand that income verification is essential to ensuring that only eligible participants are provided housing assistance benefits. In late 2023 they implemented a new file review procedure where the Community Development Senior Planner reviews all files processed by operational housing staff as a matter of quality control. In addition, the protocol for PHA quality control includes following the Section Eight Management Assessment Program (SEMAP) indicator iv. Accurate verification of family income by ensuring EIV Reports validate family income 120 days of submission of a new admission or reexamination and maintain copies of the report in the tenant file resolving any discrepancies of the family within 60 days of the EIV Report. The one instance of non-compliance found during the 2023 audit occurred prior to the implementation of this new procedure so staff believe that appropriate steps have been taken to address this concern. Name(s) of the contact person(s) responsible for corrective action: Steve Schaer Planned completion date for corrective action plan: The City believes the necessary corrective actions have been taken as of August 2024.

View Audit 319901

Finding 497276 (2023-001)

Significant Deficiency 2023

Somersworth Housing Authority

NH

HUD Housing Programs Reporting Significant Deficiency

Somersworth Housing Authority will implement the following procedures to properly document the universe and sample selected for indicator 1-Selection from the Waiting List, Indicator 2 - Reasonableness Rent, and Indicator 3 - Determination of adjusted income : (kindly refer to uploaded copy of fina...

Somersworth Housing Authority will implement the following procedures to properly document the universe and sample selected for indicator 1-Selection from the Waiting List, Indicator 2 - Reasonableness Rent, and Indicator 3 - Determination of adjusted income : (kindly refer to uploaded copy of financial statements)

View Audit 319896

Finding 497275 (2023-002)

None 2023

Kiona-Benton City School District No. 52

WA

Questioned Costs Allowable Costs / Cost Principles

The District disagrees with the auditor’s finding. The District believes that it complied with the requirements of the Balanced/Modified School Year Calendar Study Grant (the “Grant”). The District believed its approach was consistent with Grant requirements and the approach of other Grant recipient...

The District disagrees with the auditor’s finding. The District believes that it complied with the requirements of the Balanced/Modified School Year Calendar Study Grant (the “Grant”). The District believed its approach was consistent with Grant requirements and the approach of other Grant recipients. The Grant did not require documentation in the form of time and effort reports and OSPI did not require documentation for reimbursement under the Grant. In addition, it is the District’s understanding that it’s approach was consistent with the actions of other Grant recipients. So far as the District is aware, other Grant recipients took the same approach, yet, based on information and belief, the District is the only recipient that has been singled out for an audit finding.

View Audit 319894 Questioned Costs: $1

Finding 497274 (2023-003)

Material Weakness 2023

Northern Kentucky Convention and Visitors Bureau

KY

Subrecipient Monitoring Matching / Level of Effort / Earmarking Reporting § 200.334

The Bureau was unable to provide documentation that their annual report was submitted to the Kentucky Department of Tourism and as such, the report was unable to be tested. Mary Watkins and Julie Kirkpatrick will ensure that copies of all reports submitted to the Kentucky Department of Tourism, and ...

The Bureau was unable to provide documentation that their annual report was submitted to the Kentucky Department of Tourism and as such, the report was unable to be tested. Mary Watkins and Julie Kirkpatrick will ensure that copies of all reports submitted to the Kentucky Department of Tourism, and documentation of timely submission will be retained.

View Audit 319875

Finding 497266 (2023-001)

None 2023

Martin Luther King Gardens Urban Renewal, Inc.

NJ

HUD Housing Programs Reporting

Auditee Response and Action Plan Management of the Project is aware they are responsible for complying with laws and regulations. Management is developing a contingency plan which will assist in maintaining necessary accounting functions in the occurrence of unexpected events.

View Audit 319873

Finding 497265 (2023-001)

Significant Deficiency 2023

Municipal Housing Authority of the City of Utica

NY

Questioned Costs Procurement, Suspension & Debarment

Name of Auditee: Utica Municipal Housing Authority EFPR Group, CPAs, PLLC December 31, 2023 Name of Audit Firm: Period Covered by the Audit: CAP Prepared by: Robert Calli, Executive Director Phone: (315) 735-5246 (A) Current Findings on the Schedule of Findings and Questioned Costs (1) Finding 2023-...

Name of Auditee: Utica Municipal Housing Authority EFPR Group, CPAs, PLLC December 31, 2023 Name of Audit Firm: Period Covered by the Audit: CAP Prepared by: Robert Calli, Executive Director Phone: (315) 735-5246 (A) Current Findings on the Schedule of Findings and Questioned Costs (1) Finding 2023-001 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action taken. (b) Action taken - The Authority self-reported the issue to HUD and has taken steps to correct the issue before the date of the Independent Auditors' Report. The Authority issued an RFP for legal services and has notified the firm referred to in the finding that they will not be eligible for procured services moving forward. ( c) Planned implementation date of corrective action - Completed by December 31, 2024.

View Audit 319872 Questioned Costs: $1

Finding 497264 (2023-002)

Material Weakness 2023

Town of Jasper

NY

Equipment & Real Property Management § 200.313

Name of Auditee: Town of Jasper, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: Stephen Dennis, Town Supervisor Phone: (607) 792-3686 (2) Audit Finding 2023-002 - The Town did not have accurate capital asset records. (a)...

Name of Auditee: Town of Jasper, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: Stephen Dennis, Town Supervisor Phone: (607) 792-3686 (2) Audit Finding 2023-002 - The Town did not have accurate capital asset records. (a) Implementation Plan of Actions - The Town is looking into capital asset software and is having a physical inventory performed. (b) Implementation Date - This will be implemented for the year ended December 31, 2024. (c) Persons Responsible for Implementation - The Town Board and Supervisor of the Town of Jasper.

View Audit 319867

Corrective Action Plans

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