Corrective Action Plans

Finding 1155342 (2024-003)

Material Weakness 2024

MI

Subrecipient Monitoring § 200.331

2024-003 – Subrecipient Monitoring Auditor Description of Condition and Effect. We noted that the County did not compile any risk assessments or perform adequate subrecipient monitoring during the fiscal year. The lack of monitoring failed to provide reasonable assurance that the subrecipients compl...

2024-003 – Subrecipient Monitoring Auditor Description of Condition and Effect. We noted that the County did not compile any risk assessments or perform adequate subrecipient monitoring during the fiscal year. The lack of monitoring failed to provide reasonable assurance that the subrecipients complied with the provisions of the grant. Auditor Recommendation. We recommend that the County create a subrecipient policy to ensure that all subrecipient grant awards are monitored in compliance with the Uniform Guidance requirements. Corrective Action. The County will create a subrecipient monitoring policy to ensure that all subrecipient grant awards are monitored in compliance with the Uniform Guidance. Responsible Person. Eric Smith, Director of Finance & Budget Anticipated Completion Date. December 31, 2025

View Audit 367579

Finding 1155338 (2024-001)

Material Weakness 2024

Baldwin County Electric Membership Corporation

AL

Questioned Costs

Management does not believe that the finding warrants a corrective plan in that the finding was an oversight of existing internal controls. The Cooperative believes that closer adherence to existing internal controls will eliminate the future occurrence of this type of error.

View Audit 367578 Questioned Costs: $1

Finding 1155337 (2024-001)

Material Weakness 2024

Belmont Housing Associates, Inc.

CO

Questioned Costs Cash Management HUD Housing Programs

Management should ensure surplus cash is calculated in a timely matter in order to make any required deposit to the residual receipts account.

View Audit 367572 Questioned Costs: $1

Finding 1155336 (2024-003)

Material Weakness 2024

Maine Sate Housing Authority

ME

Subrecipient Monitoring Reporting

2024-003: Reporting – Temporary Assistance for Needy Families (TANF) State Programs Name of Contact Person(s): Bobbie Crooker, Director of Energy and Housing Management’s Views and Corrective Action Plan: The Department of Energy and Housing Services (EHS) at MaineHousing agrees that for 2024 the Pr...

2024-003: Reporting – Temporary Assistance for Needy Families (TANF) State Programs Name of Contact Person(s): Bobbie Crooker, Director of Energy and Housing Management’s Views and Corrective Action Plan: The Department of Energy and Housing Services (EHS) at MaineHousing agrees that for 2024 the Program Delivery Report, the Program Projections Report, and many of the Monthly Household reports did not have evidence of submission and that the Closeout Report was not filed timely. This issue occurred due to staff turnover within the LIHEAP Team, within the Fiscal Team, and within the EHS Department overall, as well as due to an insufficient monitoring process or what was required. The State of Maine DHHS verbally informed MaineHousing that all 2024 reporting requirements have been satisfied. EHS is in the process of developing and implementing the use of an up-to-date report tracking spreadsheet for the Department. As part of the training for newly onboarded staff, such as the new department Director, the newly hired Quality Contral Specialist, and the newly hired Fiscal Compliance Coordinator, EHS has also identified who is responsible for maintaining the tracking spreadsheet, identified who is responsible for the information contained in specific reports, identified who is responsible for submitting each report, and identified who is responsible for updating the department calendar with reminders for report due dates. This spreadsheet will help ensure that all reports for all programs are submitted accurately and in a timely manner in accordance with state guidelines for report submission. Additionally, EHS walked through the process and what is required with a representative from Maine DHHS. For TANF, this process and tracking has been fully implemented. Proposed Completion Date: Completed

View Audit 367570

Finding 1155335 (2024-002)

Material Weakness 2024

Maine Sate Housing Authority

ME

Reporting

2024-002: Reporting - Low Income Energy Assistance Program Name of Contact Person: Bobbie Crooker, Director of Energy and Housing Management’s Views and Corrective Action Plan: The Department of Energy and Housing Services (EHS) at MaineHousing agrees that certain reports such as the Federal Financi...

2024-002: Reporting - Low Income Energy Assistance Program Name of Contact Person: Bobbie Crooker, Director of Energy and Housing Management’s Views and Corrective Action Plan: The Department of Energy and Housing Services (EHS) at MaineHousing agrees that certain reports such as the Federal Financial Report, Performance Data report, Carryover and Reallotment Report, and the Annual Households report were filed after the required reporting deadlines. Additionally, we agree that not all reports had clear documentation showing the supervisory review was completed. This issue occurred due to staff turnover within LIHEAP, within the Fiscal Team, and within the EHS Department overall. Additionally, there were questions as to who was responsible for inputting the information, who was responsible for submitting the reports, and when certain reports were due. EHS is in the process of developing and implementing the use of an up-to-date report tracking spreadsheet for the Department. As part of the training for newly onboarded staff, such as the new department Director, the newly hired Quality Contral Specialist, and the newly hired Fiscal Compliance Coordinator, EHS has also identified who is responsible for maintaining the tracking spreadsheet, identified who is responsible for the information contained in specific reports, identified who is responsible for submitting each report, and identified who is responsible for updating the department calendar with reminders for report due dates. This spreadsheet will help ensure that all reports are submitted accurately and in a timely manner in accordance with federal guidelines. The new tracking spreadsheets and process will be fully implemented by the end of October 2025. Proposed Completion Date: October 2025

View Audit 367570

Finding 1155333 (2024-001)

Material Weakness 2024

Maine Sate Housing Authority

ME

Subrecipient Monitoring § 200.332

2024-001: Subrecipient Monitoring – Low Income Energy Assistance Program Name of Contact Person: Bobbie Crooker, Director of Energy and Housing Management’s Views and Corrective Action Plan: The Department of Energy and Housing Services (EHS) at MaineHousing agrees that not all subrecipients had the...

2024-001: Subrecipient Monitoring – Low Income Energy Assistance Program Name of Contact Person: Bobbie Crooker, Director of Energy and Housing Management’s Views and Corrective Action Plan: The Department of Energy and Housing Services (EHS) at MaineHousing agrees that not all subrecipients had the required annual quality assurance reviews performed within the specified timeframe. Additionally, it agrees that all monitoring reviews were not formally documented. This issue occurred due to staff turnover within the LIHEAP Team, within the Fiscal Team, and within the EHS Department overall, as well as due to an insufficient monitoring process. EHS is in the process of developing and implementing a department wide Monitoring group with representation from all Teams in the department. As part of this, the Monitoring group is developing a regular schedule to visit the Community Action Agencies (CAAs) each year based on the established schedule. At the conclusion of each review, a consolidated report with an overall summary will be completed for each CAA. This new process will ensure that all CAAs are monitored by all program teams as well as the fiscal team each year and that all monitoring visits are documented appropriately. In addition to this, EHS has hired a Quality Control Specialist to review all monitoring reports, and program processes to ensure that each Team is monitoring to the applicable programmatic requirements annually. The monitoring group will be fully implemented by January 2026. Proposed Completion Date: January 2026

View Audit 367570

Finding 1155331 (2024-006)

Material Weakness 2024

City of Muskegon Heights

MI

Procurement, Suspension & Debarment

2024-006 – Written Policies and Procedures Required by the Uniform Grant Guidance (Repeat Finding) Auditor Description of Condition and Effect. Although the City has processes in place to cover these areas and draft policies have been developed, there are no formal written policies that address all ...

2024-006 – Written Policies and Procedures Required by the Uniform Grant Guidance (Repeat Finding) Auditor Description of Condition and Effect. Although the City has processes in place to cover these areas and draft policies have been developed, there are no formal written policies that address all of the areas required by the Uniform Guidance. As a result of this condition, the City did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation. We recommend that the City review and approve the draft policies as soon as practical. Corrective Action. City staff has reviewed drafts and will submit to City Council Uniform Grant Guidelines to be adopted. Responsible Person. Finance Director Anticipated Completion Date. December 31, 2025

View Audit 367568

Finding 1155330 (2024-005)

Material Weakness 2024

City of Muskegon Heights

MI

Allowable Costs / Cost Principles Cash Management Reporting

2024-005 – Reporting (Repeat Finding) Auditor Description of Condition and Effect. While the City performed the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting for each quarter of 2024, the Project and Expenditure reports for the first three quarters of 2024 did not ...

2024-005 – Reporting (Repeat Finding) Auditor Description of Condition and Effect. While the City performed the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting for each quarter of 2024, the Project and Expenditure reports for the first three quarters of 2024 did not report any current period expenditures. Rather, the cumulative expenditures for the year were included in the fourth quarter Project and Expenditure report. In addition, the Project and Expenditure reports for the third and fourth quarters of 2024 were not filed within the required timeframe. As a result of this condition, the City did not comply completely with the reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds grant. Auditor Recommendation. We recommend that the City review the reporting requirements for each grant and complete all required reporting as required under the terms of the grant agreement. Corrective Action. City staff has accessed these reports and attempted to submit all required reports. Ongoing reports have been submitted on time. Assistance will be sought with federal agencies as necessary. Responsible Person. Finance Director Anticipated Completion Date. December 31, 2025

View Audit 367568

Finding 1155329 (2024-004)

Material Weakness 2024

City of Muskegon Heights

MI

Procurement, Suspension & Debarment

2024-004 – Procurement, Suspension and Debarment (Repeat Finding) Auditor Description of Condition and Effect. The City did not verify that any of their vendors with purchases over $25,000 were not suspended or debarred from doing business with the City, or did not retain documentation to evidence t...

2024-004 – Procurement, Suspension and Debarment (Repeat Finding) Auditor Description of Condition and Effect. The City did not verify that any of their vendors with purchases over $25,000 were not suspended or debarred from doing business with the City, or did not retain documentation to evidence that this verification had taken place. As a result of this condition, the City was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government. Auditor Recommendation. We recommend that the City verify that all of their vendors over $25,000 spent with federal funds were not suspended or debarred, and retain documentation to support this verification. Corrective Action. The City will maintain a schedule of dates checked for debarment. Responsible Person. Finance Director Anticipated Completion Date. December 31, 2025

View Audit 367568

Finding 1155316 (2024-004)

Material Weakness 2024

Crookston Housing and Economic Development Authority

MN

HUD Housing Programs

1. Correcting Plan CHEDA staff are aware of Voucher for Payment of Annual Contributions and Operating Statement report monthly to HUD via the Voucher Management System (VMS) requirements and will implement appropriate review of statements prior to submission. 2. Explanation of Disagreement with the ...

1. Correcting Plan CHEDA staff are aware of Voucher for Payment of Annual Contributions and Operating Statement report monthly to HUD via the Voucher Management System (VMS) requirements and will implement appropriate review of statements prior to submission. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum – Executive Director 4. Planned Completion Date for CAP Immediately. 5. Plan to Monitor Completion of CAP The Executive Director will monitor completion of the CAP.

View Audit 367561

Finding 1155315 (2024-003)

Material Weakness 2024

Crookston Housing and Economic Development Authority

MN

HUD Housing Programs

1. Correcting Plan CHEDA staff are aware of income eligibility documentation and will implement an internal control process. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum – Execut...

1. Correcting Plan CHEDA staff are aware of income eligibility documentation and will implement an internal control process. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum – Executive Director 4. Planned Completion Date for CAP Immediately. 5. Plan to Monitor Completion of CAP The Executive Director will monitor completion of the CAP.

View Audit 367561

Finding 1155314 (2024-002)

Material Weakness 2024

Crookston Housing and Economic Development Authority

MN

Allowable Costs / Cost Principles HUD Housing Programs

Correcting Plan CHEDA staff are aware of allowable cost proper documentations, and will implement an internal control process. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum – Exec...

Correcting Plan CHEDA staff are aware of allowable cost proper documentations, and will implement an internal control process. 2. Explanation of Disagreement with the Audit Finding There is essentially no disagreement with the finding. 3. Official Responsible for Ensuring CAP Karie Kirschbaum – Executive Director 4. Planned Completion Date for CAP Immediately. 5. Plan to Monitor Completion of CAP The Executive Director will monitor completion of the CAP.

View Audit 367561

Finding 1155313 (2024-001)

Material Weakness 2024

Montour County

PA

Procurement, Suspension & Debarment § 200.214

Corrective Action Plan. Montour County respectfully submits the following corrective action plan for the year ended December 31, 2024. The findings from the Single Audit Report Year Ended December 31, 2024 included in the schedule of findings and questioned costs are discussed below. Finding 2024-00...

Corrective Action Plan. Montour County respectfully submits the following corrective action plan for the year ended December 31, 2024. The findings from the Single Audit Report Year Ended December 31, 2024 included in the schedule of findings and questioned costs are discussed below. Finding 2024-001: Procurement, Suspension, and Debarment Epidemiology and Lab Capacity - (ELC) 93.323. Contact Person: Holly Brandon, Chief Clerk. Recommendation: The County should review policies in place over Procurement, Suspension, and Debarment and establish procedures to identify clear roles for the review of vendors prior to a contract. Action: Montour County will update contract language requiring vendors to attest that they are not debarred or suspended, with the inclusion of language that allows for termination of the contract should a vendor's debarment status change. Project managers will be required to utilize SAM.gov to perform a debarment check on vendors. Date for Completion: 2/25/2025.

View Audit 367557

Finding 1155296 (2024-001)

Material Weakness 2024

Triangle Elderly Housing Corporation

NC

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Triangle Elderly Housing Corporation 1363 West Market Street Smithfield, NC 27577 Name of auditee: Triangle Elderly Housing Corporation HUD auditee identification number: FHA/Contract #053-11250 Name of audit firm: O. Douglas Covington, C.P.A., P.A. Period covered by the audit: January 1, 2024 thru ...

Triangle Elderly Housing Corporation 1363 West Market Street Smithfield, NC 27577 Name of auditee: Triangle Elderly Housing Corporation HUD auditee identification number: FHA/Contract #053-11250 Name of audit firm: O. Douglas Covington, C.P.A., P.A. Period covered by the audit: January 1, 2024 thru December 31, 2024 CAP prepared by: Name: Davita W. Hill Position: Housing Director Telephone: 919-934-6066 1. Finding 2024-001 a. Comments on the Finding and Each Recommendation We are in agreement with the finding. b. Action(s) Taken or planned on the finding: A corrected fund authorization has been sent to HUD and Berkadia, our Lender, to update the current monthly reserve for replacement deposit amount for the project. Moving forward, we will continue to submit all fund authorizations to the HUD Account Executive, while being sure to include our Berkadia Account Representative in each correspondence and follow-up with each representative to assure the authorization has been approved and fully executed by all parties. Additionally, I will relay an executed copy of the Fund Authorization to our Finance Specialist, Renee Davis, to ensure the increased amount is correct and reflected in the Projects Mortgage Statement immediately following the effective date of the increase.

View Audit 367539 Questioned Costs: $1

Finding 1155283 (2024-003)

Material Weakness 2024

Housing Authority of Pikeville

KY

Reporting Matching / Level of Effort / Earmarking

Management has been pursuing changes in MINC access to ensure required access is in place to input and submit required reports. This process is close to being complete and should allow us to submit required reporting.

View Audit 367530

Finding 1155282 (2024-002)

Material Weakness 2024

Housing Authority of Pikeville

KY

Cash Management HUD Housing Programs Matching / Level of Effort / Earmarking § 200.305

Management will review and retrain to insure that capital fund expenditures are drawn down prior to payment.

View Audit 367530

Finding 1155281 (2024-001)

Material Weakness 2024

Housing Authority of Pikeville

KY

HUD Housing Programs Reporting

Management will submit the HUD-53001 for the 2021 grant and will submit the HUD-50075.1 for the 2022, 2023, and 2024 grant years. Management will seek out training to increase familiarity with EPIC and the reporting deadlines.

View Audit 367530

Finding 1155280 (2024-001)

Material Weakness 2024

City of Pittsburgh

PA

Questioned Costs Subrecipient Monitoring § 200.332

Finding 2024-001: Subrecipient Monitoring Federal Agency: U.S. Department of Housing and Urban Development Frogram Name: COVID 19 — HOME Investment Partnerships Program and HOME Investment Partnerships Program (HOME) - ALN 14.239; Award Identification Number: MC420501 Criteria of Specific Requiremen...

Finding 2024-001: Subrecipient Monitoring Federal Agency: U.S. Department of Housing and Urban Development Frogram Name: COVID 19 — HOME Investment Partnerships Program and HOME Investment Partnerships Program (HOME) - ALN 14.239; Award Identification Number: MC420501 Criteria of Specific Requirement: Per 2 CFR 200.332, a pass-through entity must monitor the activities of subrecipients as necessary to ensure that the subaward is used for authorized purposes, in compliance with federal statutes, regulations, and the terms and conditions of the subaward. Condition: During our testing of subrecipient monitoring, we noted that the City did not perform required monitoring procedures during the year. Questioned Costs: Unknown Cause: The City did not have adequate internal controls in place to ensure compliance with subrecipient monitoring requirements, and staffing turnover contributed to the lack of oversight. Effect: The City was not in compliance with subrecipient monitoring requirements. Identification as a Repeat Finding: This is not a repeat finding from the prior audit. Recommendation: We recommend the City implement controls to ensure compliance with subrecipient monitoring, documenting monitoring activities performed and following up on any identified deficiencies in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management agrees; see corrective action plan below. History The City initiated monitoring of the HOME program in March 2023, and the local office of the Department of Housing and Urban Development (HUD) initiated its own monitoring in June 2023. To avoid duplicative work, the City shifted its approach and reviewed closed programs while HUD monitored open programs. These monitoring efforts resulted in significant updates to program policies and procedures. The City's monitoring was completed in October 2023 and HUD's monitoring was finalized in October 2024. Correction Action Plan Since October 2024, the City has collaborated with its subrecipient, the Urban Redevelopment Authority (URA), to implement a streamlined, informal quarterly review process. While formal HOME monitoring has not occurred since the end of the HUD monitoring, the City will initiate a review before the end of 2025 to return to compliance. Monitoring will occur annually moving forward.

View Audit 367516 Questioned Costs: $1

Finding 1155278 (2024-003)

Material Weakness 2024

Sibley County

MN

Eligibility Material Weakness Internal Control / Segregation of Duties § 200.303

Finding Number: 2024-003 Finding Title: Eligibility - MAXIS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: John Stepien, Financial Assistance Supervisor Corrective Action Planned: •Citizenship verification continues to be an error prone area. As ...

Finding Number: 2024-003 Finding Title: Eligibility - MAXIS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: John Stepien, Financial Assistance Supervisor Corrective Action Planned: •Citizenship verification continues to be an error prone area. As an automated system process, the majority of our cases successfully complete the interface with SSA to determine citizenship. Determining the root cause of these errors is not always simple, but some contributing factors are failed interface links between MAXIS and SSA. Citizenship details on the MEMI panel which isn’t part of the normal review workflow for recertifications as it holds “additional” member information that typically doesn’t change from year to year. Also, human error plays a role as this type of verification is typically requested at the time a case opens and normally doesn’t change throughout the life of the case. Despite reminders and manual reviews, cases are still being missed. System modernization would go a long way to mitigate these types of error. In addition to continuing the reminders for staff, and periodically checking cases for failed interface verifications, the financial assistance supervisor will request ad-hoc reports from DHS specifically for healthcare cases that have a missing citizenship verification field or coded as “N” for no verification on the MEMI panel in MAXIS. This report will be shared with staff to target cases with missing citizenship verifications. In addition, it has been determined that the use of SMI to verify citizenship has been approved, however this verification has not been added to the case file in some instances which results in an error finding. •Asset verification rules have changed over the past year and a half and although the previous CAP stated we would hold reviews of this policy during regular unit meetings, the financial assistance supervisor has only held one review. This area will be revisited using state training in Trainlink and staff will be reminded that any information reported on an application or renewal needs to be compared to the information recorded in MAXIS and conflicting information needs to be verified. In addition, the process of receiving verifications will be reviewed. Currently, verification documents must be accepted from the client by any means, including mail, fax, paper, or email. Email containing verifications may be sent to the primary Financial Assistance email (recommended) but also may be sent to the agency’s primary email or the primary worker’s personal work email (not recommend). This puts the responsibility of moving those verifications to the case file on several different people. This process may lead to verifications being received but not added to the case files. Best practices will be shared with staff. Anticipated Completion Date: Trainlink training was shared and reviewed at the next in person unit meeting, September 4th. Ad-Hoc reports will be requested for the next quarter, October 6th Reviewing receipt of verification procedures will occur over the next several months and modifications (if necessary) or best practices will be shared January 2026.

View Audit 367509

Finding 1155277 (2024-002)

Material Weakness 2024

Sibley County

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding Number: 2024-002 Finding Title: Eligibility - METS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: John Stepien, Financial Assistance Supervisor Corrective Action Planned: The Financial Assistance supervisor will run BOBI report MNCM 220A ...

Finding Number: 2024-002 Finding Title: Eligibility - METS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: John Stepien, Financial Assistance Supervisor Corrective Action Planned: The Financial Assistance supervisor will run BOBI report MNCM 220A at least 2 times per month to identify outstanding verifications for MA cases in METS. This will identify specific cases missing SSN verifications. Anticipated Completion Date: The MNCM 220A reported is generated quarterly. The anticipated completion date is October 6th for the next quarterly report.

View Audit 367509

Finding 1155276 (2024-001)

Material Weakness 2024

Health Education Learning Project

TX

Allowable Costs / Cost Principles Reporting Significant Deficiency

This serves as a response to your audit memo regarding Finding 2024-001 Allowable Costs - Significant deficiency in internal controls over compliance in Section II - Federal Award Findings and Questioned Costs. The organization concurs with the finding and has made corrective actions effective immed...

This serves as a response to your audit memo regarding Finding 2024-001 Allowable Costs - Significant deficiency in internal controls over compliance in Section II - Federal Award Findings and Questioned Costs. The organization concurs with the finding and has made corrective actions effective immediately to ensure the deficiency no longer occurs. Specifically, an active confirmation of billing amounts matching the general ledger from the CPA to the CEO has been added to our internal controls. Previously, the CPA only contacted the CEO if there was a need for correction. As stated in the audit report, this error occurred during the transition time between our contracted CPA and the new CFO beginning. Neither the CPA nor the CFO informed the CEO of the discrepancy between the billing and general ledger amounts, and therefore no correction was made or even looked for. This finding identified a flaw in our existing internal controls if the CPA does not complete the final validation process. Below are the internal control procedures for grant billing that were in place at the time of the error with the new addition in red: • All time sheets are forwarded to the CPA. • The CPA, or their designee, develops a payroll report utilizing the timesheets to allocate payroll by work function. • The payroll report is forwarded to the CEO for approval and billing purposes. • The detailed monthly billing is sent to the CPA for verification that the billing matches the general ledger. • The CPA will send an email to the CEO either confirming the amounts billed match the general ledger or identifying the need for a billing/general ledger correction. • Any discrepancies between billing and the general ledger are corrected via a corrected billing being submitted or a general ledger journal entry being made to reallocate costs. The organization is confident the above augmented internal control procedures will provide the necessary oversight and quality control measures needed to ensure the identified deficiency from recurring. The CEO is responsible for monitoring and ensuring compliance with the revised internal control measures.

View Audit 367506

Finding 1155275 (2024-002)

Material Weakness 2024

The Durham Trinity Corporation

CT

Reporting

Finding Reference Number: 2024-002 Single Audit Report Filing Description of Finding: The Project did not file its federal single audit for the year ended December 31, 2023 by the due date of September 30, 2024. Statement of Concurrence or Nonconcurrence: The Project agrees with the audit finding. C...

Finding Reference Number: 2024-002 Single Audit Report Filing Description of Finding: The Project did not file its federal single audit for the year ended December 31, 2023 by the due date of September 30, 2024. Statement of Concurrence or Nonconcurrence: The Project agrees with the audit finding. Corrective Action: The signature pages were signed after he initial deadline but have since been provided to Hyt, Filippetti & Malahan, LLC. We have transitioned to a new CPA firm and have been working closely with the board to ensure that all required signatures are obtained in a timely manner for the 2024 reporting fiscal year.

View Audit 367504

Finding 1155272 (2024-001)

Material Weakness 2024

The Durham Trinity Corporation

CT

Reporting

Finding Reference Number: 2024-001 Reserve Account Funding Description of Finding: The Project maintained a separate bank account for the reserves, however the account was not fully funded. Statement of Concurrence or Nonconcurrence: The Project agrees with the audit finding. Corrective Action: All ...

Finding Reference Number: 2024-001 Reserve Account Funding Description of Finding: The Project maintained a separate bank account for the reserves, however the account was not fully funded. Statement of Concurrence or Nonconcurrence: The Project agrees with the audit finding. Corrective Action: All outstanding 2024 open reserve transfers will be disbursed no later than September 30, 2025. As of this update, three transfers-corresponding to October, November, and December 2024-remain pending. It is noted that reserve transfers for fiscal year 2025 were processed prior to the resolution of these remaining 2024 transactions.

View Audit 367504

Finding 1155270 (2024-005)

Material Weakness 2024

Town of Ridgeville

IN

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

FINDING 2024-005: Finding Subject: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds –Suspension and Debarment Contact Person Responsible for Corrective Action: Toni Loper, Town Clerk-Treasurer Contact Phone Number and Email Address: 765-857-2377 / ridgevilleclerk@gmail.com Views of Respo...

FINDING 2024-005: Finding Subject: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds –Suspension and Debarment Contact Person Responsible for Corrective Action: Toni Loper, Town Clerk-Treasurer Contact Phone Number and Email Address: 765-857-2377 / ridgevilleclerk@gmail.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The town attorney will draft a standard contract that will apply to any contractors that are paid $25,000.00 or more from federal funds, prior to entering a covered transaction ensuring that their respective contractor is not suspended or debarred. The council president will review and sign the contract ensuring the suspension and debarment clause is included in all respective contracts. The town has put controls and procedures in place to ensure timely documentation of suspension and debarment checks in regard to federal awards. For purchases procured outside of a contractual agreement, the town will require all vendors to self certify prior to entering into a transaction. Anticipated Completion Date: Policies and procedures to be documented and adopted by March 18, 2026. Full implementation and testing to be in place for the 2025 fiscal year reporting cycle.

View Audit 367501

Finding 1155269 (2024-004)

Material Weakness 2024

Town of Ridgeville

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.1 § 200.303 § 200.317 § 200.318 § 200.319

FINDING 2024-004: Finding Subject: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Toni Loper, Town Clerk-Treasurer Contact Phone Number and Email Address: 765-857-2377 / ridgevilleclerk@gmail.c...

FINDING 2024-004: Finding Subject: COVID 19 – Coronavirus State and Local Fiscal Recovery Funds – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Toni Loper, Town Clerk-Treasurer Contact Phone Number and Email Address: 765-857-2377 / ridgevilleclerk@gmail.com INDIANA STATE BOARD OF ACCOUNTS 27 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The town attorney will draft a standard contract that will apply to any contractors that are paid $25,000.00 or more from federal funds, prior to entering a covered transaction ensuring that their respective contractor is not suspended or debarred. The council president will review and sign the contract ensuring the suspension and debarment clause is included in all respective contracts. The town has put controls and procedures in place to ensure timely documentation of suspension and debarment checks in regard to federal awards. For purchases procured outside of a contractual agreement, the town will require all vendors to self certify prior to entering into a transaction. The town will implement a procurement policy that conforms to the current requirements of CFR 200.318 for micro-purchases, under $10,000.00, the disbursing officer will only require board approval. For small purchases, between $10,000.00 and $150,000.00, three quotes must be obtained and a contract awarded. For purchases that exceed the simplified acquisition threshold, the town must allow for full and open competition in the form of a sealed bid process and awarding a contract. Anticipated Completion Date: Policies and procedures to be documented and adopted by March 18, 2026. Full implementation and testing to be in place for the 2025 fiscal year reporting cycle.

View Audit 367501

Corrective Action Plans

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