Corrective Action Plans

Finding 1155189 (2024-004)

Material Weakness 2024

City of Vincennes

IN

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

FINDING 2024-004 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: Catherine MM Lane Contact Phone Number and Email Address: 812-882-6426 clane@vincennes.in.gov Views of Responsible Officials: We...

FINDING 2024-004 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: Catherine MM Lane Contact Phone Number and Email Address: 812-882-6426 clane@vincennes.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Clerks office will verify that vendors are not excluded or disqualified by checking the SAM’s website, collecting information from the vendor, or adding a clause or condition to the contract to be signed by the vendor. This documentation of verification will be retained in the City’s grant files. Anticipated Completion Date: This corrective action plan will go into effect immediately.

View Audit 367427

Finding 1155188 (2024-003)

Material Weakness 2024

City of Vincennes

IN

Questioned Costs Allowable Costs / Cost Principles § 200.300 § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2024-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance Contact Person Responsible for Corrective Action: Catherine MM Lane Contact Phone Number and Email Address: 812-882...

FINDING 2024-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance Contact Person Responsible for Corrective Action: Catherine MM Lane Contact Phone Number and Email Address: 812-882-6426 clane@vincennes.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Clerks office will identify non- compliant activities to ensure that funds are being used appropriately and according to federal guidelines and principals. We will consult with the relevant personnel to ensure understanding of allowable and unallowable activities and identify areas that may need additional training. We will enhance our review and approval process and provide clear documentation requirements to our departments. Anticipated Completion Date: This corrective action plan will go into effect immediately.

View Audit 367427 Questioned Costs: $1

Finding 1155180 (2024-005)

Material Weakness 2024

Jackson County

IN

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

FINDING 2024-005 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Federal Agency: Department of Treasury Federal Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Number and Year (or Other Identifyin...

FINDING 2024-005 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Federal Agency: Department of Treasury Federal Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Number and Year (or Other Identifying Numbers): 2024 Compliance Requirement: Reporting Audit Findings: Material Weakness Contact Person Responsible for Corrective Action: Hans Eilbracht Contact Phone Number and Email Address: 812-358-6161, auditor@jacksoncounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: A corrective action plan will be created that will design and implement a proper system of internal controls that will be e􀆯ective in preventing, or detecting and correcting, noncompliance related to the P&E report. - Internal controls will create a documented secondary review of the information to ensure compliance related to the P&E report also ensure what is reported is accurate and correct. Anticipated Completion Date: 1/31/2026

View Audit 367412

Finding 1155179 (2024-004)

Material Weakness 2024

Jackson County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2024-004 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Federal Agency: Department of Treasury Federal Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Number and Year (or O...

FINDING 2024-004 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Federal Agency: Department of Treasury Federal Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Number and Year (or Other Identifying Numbers): 2024 Compliance Requirement: Procurement and Suspension and Debarment Audit Findings: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Hans Eilbracht Contact Phone Number and Email Address: 812-358-6161, auditor@jacksoncounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: A corrective action plan will be designed and implement a proper system of internal controls and develop policies and procedures to ensure contractors and subrecipients, as appropriate, are not suspended, debarred, or otherwise excluded prior to entering into any contracts or subawards. - Internal controls will create a documented secondary review of the information to verify that contractors were neither suspended nor debarred, or otherwise excluded or disqualified, from participating in federal assistance programs or activities. Anticipated Completion Date: 1/31/2026

View Audit 367412

Finding 1155178 (2024-008)

Material Weakness 2024

St. Vincent De Paul Village, Inc.

CA

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303 § 200.306

Finding Number 2024-008: Matching – Significant Deficiency in Internal Control Over Compliance Corrective Action: The inclusion of certain costs in the matching pool was due to a misinterpretation of the requirement; the federal agency has accepted this approach for multiple years, and there was no ...

Finding Number 2024-008: Matching – Significant Deficiency in Internal Control Over Compliance Corrective Action: The inclusion of certain costs in the matching pool was due to a misinterpretation of the requirement; the federal agency has accepted this approach for multiple years, and there was no impact as the Village exceeded the required match due to its commitment to serving the homeless. Management will further enhance its policies and procedures and implement a documented review process to ensure only allowable costs are included in the matching pool. Name of Responsible Individual(s): Jason Brenier, Judy Bokhari and Luz Gonzales-Toscano Anticipated Completion Date: June 2025

View Audit 367408

Finding 1155166 (2024-007)

Material Weakness 2024

St. Vincent De Paul Village, Inc.

CA

Questioned Costs Subrecipient Monitoring Period of Performance § 200.344

Finding Number 2024-007: Period of Performance – Material Weakness in Internal Control over Compliance and Noncompliance Corrective Action: To ensure compliance with 2 CFR §200.344(b), Management will implement formal policies and procedures requiring that all financial obligations under federal awa...

Finding Number 2024-007: Period of Performance – Material Weakness in Internal Control over Compliance and Noncompliance Corrective Action: To ensure compliance with 2 CFR §200.344(b), Management will implement formal policies and procedures requiring that all financial obligations under federal awards be liquidated within 120 calendar days after the end of the period of performance. Grants Accounting will establish a documented review and tracking process to monitor grant deadlines, identify outstanding obligations, and ensure timely payments. These actions are intended to strengthen controls, ensure timely liquidation of expenditures, and prevent recurrence of prior year findings. Name of Responsible Individual(s): Jason Brenier, Shelly Courtois, Judy Bokhari, and Sandra Shannon Anticipated Completion Date: September 2025

View Audit 367408 Questioned Costs: $1

Finding 1155165 (2024-006)

Material Weakness 2024

St. Vincent De Paul Village, Inc.

CA

Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Finding Number 2024-006: Special Tests and Provisions – Material Weakness in Internal Control Over Compliance and Noncompliance Corrective Action: Management will enhance and enforce policies to ensure HUD-compliant rent reasonableness, conduct thorough reviews of tenant files with landlords and pro...

Finding Number 2024-006: Special Tests and Provisions – Material Weakness in Internal Control Over Compliance and Noncompliance Corrective Action: Management will enhance and enforce policies to ensure HUD-compliant rent reasonableness, conduct thorough reviews of tenant files with landlords and property managers, and implement additional oversight procedures for accounting and documentation of tenant rents. FJV compliance staff will perform quarterly checks with sub-recipients, and rent reasonableness forms will be reviewed and updated annually. These measures aim to strengthen controls, ensure compliance, and prevent incorrect charges to federal programs. Name of Responsible Individual(s): Jason Brenier, Maria Rafanan, Jesse Casement, Christina Madriles, Tatyana Gavino and Judy Bokhari Anticipated Completion Date: June 2025

View Audit 367408 Questioned Costs: $1

Finding 1155153 (2024-005)

Material Weakness 2024

St. Vincent De Paul Village, Inc.

CA

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.403

Finding Number 2024-005: Activities Allowed or Unallowed, Allowable Costs/Cost Principles – Significant Deficiency in Internal Control Over Compliance and Noncompliance Corrective Action: To ensure compliance with GAAP and accurate reporting on the SEFA, Management will implement formal policies and...

Finding Number 2024-005: Activities Allowed or Unallowed, Allowable Costs/Cost Principles – Significant Deficiency in Internal Control Over Compliance and Noncompliance Corrective Action: To ensure compliance with GAAP and accurate reporting on the SEFA, Management will implement formal policies and procedures to accrue federal expenditures in the period in which costs are incurred. Grants Accounting will review payroll transactions and related fringe benefits at period-end to confirm proper accrual and recording. Management will also collaborate with the Payroll Service Provider to enhance accuracy and reduce errors in payroll allocations. These actions are intended to ensure federal expenditures are recorded in the correct fiscal year and prevent recurrence of prior year findings. Name of Responsible Individual(s): Jason Brenier, Judy Bokhari, and Luz Gonzales-Toscano Anticipated Completion Date: January 2025 – immediate term and December 2026 software implementation.

View Audit 367408 Questioned Costs: $1

Finding 1155146 (2024-004)

Material Weakness 2024

St. Vincent De Paul Village, Inc.

CA

Allowable Costs / Cost Principles Period of Performance Subrecipient Monitoring

Finding Number 2024-004: Period of Performance and Allowable Costs/Cost Principles – Significant Deficiency in Internal over Compliance Corrective Action: Management will enhance oversight of payroll allocations and rental assistance charges, update written procedures, and train Grants Accounting st...

Finding Number 2024-004: Period of Performance and Allowable Costs/Cost Principles – Significant Deficiency in Internal over Compliance Corrective Action: Management will enhance oversight of payroll allocations and rental assistance charges, update written procedures, and train Grants Accounting staff on period of performance requirements, cost allowability, documentation, and grant closeout. Monthly meetings with grantors have been initiated to monitor spenddown, address processing issues, and ensure proper cut-off. Management will also collaborate with the Payroll Service Provider to improve allocation accuracy and reduce manual errors. A documented review and approval process at period-end will further ensure costs are charged to the correct funding period and comply with federal requirements. Name of Responsible Individual(s): Jason Brenier, Judy Bokhari, Luz Gonzales-Toscano Anticipated Completion Date: January 2025 – immediate term and December 2026 software implementation.

View Audit 367408

Finding 1155127 (2024-003)

Material Weakness 2024

St. Vincent De Paul Village, Inc.

CA

Questioned Costs Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303 § 200.430

Finding Number 2024-003: Activities Allowed or Unallowed; Allowable Costs/Cost Principles and Matching – Significant Deficiency in Internal Control Over Compliance and Noncompliance Corrective Action: In the immediate term, oversight of the manual process for preparing the Time & Allocation Excel Sh...

Finding Number 2024-003: Activities Allowed or Unallowed; Allowable Costs/Cost Principles and Matching – Significant Deficiency in Internal Control Over Compliance and Noncompliance Corrective Action: In the immediate term, oversight of the manual process for preparing the Time & Allocation Excel Sheet and Request for Reimbursement (RFR) payroll calculations will be strengthened. Policies will be implemented to ensure quarterly attestations, timely budget-to-actual reconciliations, and documented review of reimbursement requests. Management will also work with the Payroll Service Provider to implement software upgrades that improve allocation accuracy and reduce errors through straight-through-process improvements. Name of Responsible Individual(s): Jason Brenier, Judy Bokhari, and Luz Gonzales-Toscano Anticipated Completion Date: January 2025 – immediate term and December 2026 software implementation.

View Audit 367408 Questioned Costs: $1

Finding 1155107 (2024-002)

Material Weakness 2024

Share & Care House

WA

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.212 § 200.303 § 200.318

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Housing and Urban Development 2024-002 Continuum of Care – Assistance Listing No. 14.267 Recommendation: CLA recommends Share & Care House and Subsidiary to develop and implement a suspension and debarment policy that meets the requirements outlin...

FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Housing and Urban Development 2024-002 Continuum of Care – Assistance Listing No. 14.267 Recommendation: CLA recommends Share & Care House and Subsidiary to develop and implement a suspension and debarment policy that meets the requirements outlined in Uniform Guidance. CLA also recommends increased training for those individuals involved in the procurement and contract approval process to ensure suspension and debarment checks are performed on all covered transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To address this finding Share & Care House is developing and adopting a Suspension and Debarment Policy. The policy requires verification that all vendors, contractors, and subrecipients with transactions totaling $25,000 or greater have not been suspended or debarred from participation in federal programs before entering into a covered transaction. Verification will be conducted by checking the System for Award Management (SAM.gov) Documentation of the verification will be maintained in procurement and contract files. Name(s) of the contact person(s) responsible for corrective action: Celina McKenney Planned completion date for corrective action plan: 10/15/2025 If the Department of Housing and Urban Development has questions regarding this plan, please call Celina McKenney at 253-840-3402 ext. 772. Recommendation: CLA recommends Share & Care House and Subsidiary to develop and implement a suspension and debarment policy that meets the requirements outlined in Uniform Guidance. CLA also recommends increased training for those individuals involved in the procurement and contract approval process to ensure suspension and debarment checks are performed on all covered transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: [Describe action planned or taken]. Name(s) of the contact person(s) responsible for corrective action: [Insert name] Planned completion date for corrective action plan: [Insert date] If the [Cognizant or Oversight Agency for Audit] has questions regarding this plan, please call [Insert name] at [Insert Telephone Number].

View Audit 367407 Questioned Costs: $1

Finding 1155100 (2024-002)

Material Weakness 2024

Town of Erie

CO

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: The Town should update all contracts to include a suspension and debarment paragraph to verify status with every renewal or collecting certification from the proposed entity. Additionally, the ...

COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: The Town should update all contracts to include a suspension and debarment paragraph to verify status with every renewal or collecting certification from the proposed entity. Additionally, the Town should update procedures to ensure that a vendor’s status is checked in SAM.gov prior to contracting with vendor. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The Town agrees that suspension and debarment documentation was not properly kept. The Town has updated the Procurement Policy to include a process for requisition review by the Grants Manager or designee. This review will include confirmation of vendor status in SAM.gov prior to approval in the accounting system. The Town has met with their legal counsel to discuss updating all contract templates to include a clause or condition regarding suspension and debarment. This review will be completed by the finance department prior to entering into the contract with each entity. The documentation should include the certification from the vendor or reference the contract that includes the clause or condition regarding suspension and debarment. Name of the Contact Person Responsible for Corrective Action: Sara Hancock, Finance Director Planned Completion Date for Corrective Action Plan: The Purchasing Policy was updated in April 2025 to include the checking of SAM.gov in the requisition process prior to the issuance of a purchase order to commence work. The Town will continue to work with legal counsel to update contract templates to include a clause or condition regarding suspension and debarment. If the Department of the Treasury has questions regarding this plan, please call Sara Hancock, Finance Director at 303-926-2750.

View Audit 367404 Questioned Costs: $1

Finding 1155099 (2024-003)

Material Weakness 2024

Town of Erie

CO

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: The Town should continue its efforts to strengthen internal controls to ensure continuous monitoring and review of project obligations resulting in reports that are submitted in compliance with the grant requirements. Explan...

Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: The Town should continue its efforts to strengthen internal controls to ensure continuous monitoring and review of project obligations resulting in reports that are submitted in compliance with the grant requirements. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The Town utilized an outside consultant for this grant. Going forward the Town will ensure that the Grants team and the Department utilizing the outside consultants work closely together to monitor the status of reporting and review any reports prepared by any consultants for accuracy. Name of the Contact Person Responsible for Corrective Action: Sara Hancock, Finance Director Planned Completion Date for Corrective Action Plan: October 2025 If the Department of the Transportation has questions regarding this plan, please call Sara Hancock, Finance Director at 303-926-2750.

View Audit 367404

Finding 1155097 (2024-005)

Material Weakness 2024

American Sustainable Business Network, INC

DC

Questioned Costs Allowable Costs / Cost Principles § 200.430

We will continue to enforce and refine the internal controls implemented in April 2024. Records will be reviewed regularly to ensure compliance. This will be added to the finance and operation manual

View Audit 367399 Questioned Costs: $1

Finding 1155096 (2024-004)

Material Weakness 2024

American Sustainable Business Network, INC

DC

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

We will continue to enforce and refine the internal controls implemented in April 2024. Records will be reviewed regularly to ensure compliance. This will be added to the finance and operation manual

View Audit 367399

Finding 1155095 (2024-004)

Material Weakness 2024

Red Cloud Renewable

SD

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

Finding No. 2024-004: Compliance Controls Responsible Individuals: Cheryl Fox, Director of Finance Corrective Action Plan: The Organization is continuing to evaluate its internal control systems to ensure proper segregation of duties surrounding various compliance requirements with grant programs. W...

Finding No. 2024-004: Compliance Controls Responsible Individuals: Cheryl Fox, Director of Finance Corrective Action Plan: The Organization is continuing to evaluate its internal control systems to ensure proper segregation of duties surrounding various compliance requirements with grant programs. With the implementation of the Purchase Request Document, multiple levels of review will be formally documented, and supporting documentation will be enhanced. Additionally, the Organization has adopted a new payroll platform, which will be administered by a third-party provider. This platform will incorporate multiple levels of approval, maintain documentation of approved pay rates, and improve the overall quality and accessibility of payroll-related records. Anticipated Completion Date: December 31, 2025

View Audit 367398 Questioned Costs: $1

Finding 1155094 (2024-002)

Material Weakness 2024

Stark County Housing Authority

ND

HUD Housing Programs Internal Control / Segregation of Duties

Contact Person Tawnya Taylor, Executive Director Corrective Action Plan The Authority recognizes the deficiency and plans to implement the auditor's recommendations. Planned Completion Date for CAP Immediately.

View Audit 367395

Finding 1155092 (2024-004)

Material Weakness 2024

St. Croix Labor Union Mutual Homes, Inc. Phase II

VI

Questioned Costs HUD Housing Programs Reporting

D. Current Findings on the Schedule of Findings, Section 8 program administration and Recommendations 4. Finding 2024-4 g. Comments on the Finding and Each Recommendation We agree that management fees were miscalculated. h. Action(s) Taken or Planned on the Finding The Managing caught the error on t...

D. Current Findings on the Schedule of Findings, Section 8 program administration and Recommendations 4. Finding 2024-4 g. Comments on the Finding and Each Recommendation We agree that management fees were miscalculated. h. Action(s) Taken or Planned on the Finding The Managing caught the error on the management fees and reimbursed the cooperative. The management fees have been automated in July of 2025 to ensure accuracy.

View Audit 367393 Questioned Costs: $1

Finding 1155091 (2024-003)

Material Weakness 2024

St. Croix Labor Union Mutual Homes, Inc. Phase II

VI

HUD Housing Programs Eligibility Reporting

C. Current Findings on the Schedule of Findings, Section 8 program administration and Recommendations 3. Finding 2024-3 e. Comments on the Finding and Each Recommendation We concur that EIV reports were not timely filed. Action(s) Taken or Planned on the Finding f. Action(s) Taken or Planned on the ...

C. Current Findings on the Schedule of Findings, Section 8 program administration and Recommendations 3. Finding 2024-3 e. Comments on the Finding and Each Recommendation We concur that EIV reports were not timely filed. Action(s) Taken or Planned on the Finding f. Action(s) Taken or Planned on the Finding Staff has been stabilized and will ensure that reports are run timely. Training and monitoring will be provided.

View Audit 367393

Finding 1155090 (2024-002)

Material Weakness 2024

St. Croix Labor Union Mutual Homes, Inc. Phase II

VI

HUD Housing Programs Reporting

B. Current Findings on the Schedule of Findings, Physical Inspection and Recommendations 2. Finding 2024-2 c. Comments on the Finding and Each Recommendation This property has suffered post hurricane with reduced population, staffing shortages, and increased costs. The NSPIRE scores reflect the chal...

B. Current Findings on the Schedule of Findings, Physical Inspection and Recommendations 2. Finding 2024-2 c. Comments on the Finding and Each Recommendation This property has suffered post hurricane with reduced population, staffing shortages, and increased costs. The NSPIRE scores reflect the challenges the property faces. Scores have improved but additional work will need to be completed to ensure a passing score. The property is a subsidized cooperative will limited resources. d. Action(s) Taken or Planned on the Finding The property and the Agent will continue to improve conditions at the property to ensure a passing score. Staff is being trained and the managing agent is supplementing the on site staff. Additional training is being provided.

View Audit 367393

Finding 1155089 (2024-001)

Material Weakness 2024

St. Croix Labor Union Mutual Homes, Inc. Phase II

VI

HUD Housing Programs Subrecipient Monitoring Eligibility

A. Current Findings on the Schedule of Findings, Section 8 program administration and Recommendations 1. Finding 2024-1 a. Comments on the Finding and Each Recommendation We concur that certain 50059s were not signed timely. b. Action(s) Taken or Planned on the Finding We are training staff and moni...

A. Current Findings on the Schedule of Findings, Section 8 program administration and Recommendations 1. Finding 2024-1 a. Comments on the Finding and Each Recommendation We concur that certain 50059s were not signed timely. b. Action(s) Taken or Planned on the Finding We are training staff and monitoring compliance at this property to ensure 50059s are timely signed or residents will be placed in legal.

View Audit 367393

Finding 1155088 (2024-002)

Material Weakness 2024

St. Croix Labor Union Mutual Homes, Inc. Phase I

NJ

HUD Housing Programs Subrecipient Monitoring Eligibility

Current Findings on the Schedule of Findings, Physical Inspection and Recommendations 2. Finding 2024-2 c. Comments on the Finding and Each Recommendation In accordance with HUD program guidelines under which the Project operates, the annual tenant recertification Form 50059 is required to be signed...

Current Findings on the Schedule of Findings, Physical Inspection and Recommendations 2. Finding 2024-2 c. Comments on the Finding and Each Recommendation In accordance with HUD program guidelines under which the Project operates, the annual tenant recertification Form 50059 is required to be signed by the tenant prior to the required annual recertification date. d. Action(s) Taken or Planned on the Finding The CRM Compliance Department will schedule bi-annual on-site visits to provide training as well monitoring the all recertifications to ensure that they are completed timely.

View Audit 367392

Finding 1155087 (2024-001)

Material Weakness 2024

St. Croix Labor Union Mutual Homes, Inc. Phase I

NJ

HUD Housing Programs

A. Current Findings on the Schedule of Findings, Section 8 program administration and Recommendations 1. Finding 2024-1 a. Comments on the Finding and Each Recommendation Management failed to maintain the property in good repair and received a score of 0 on its 2024 NPIRE inspection b. Action(s) Tak...

A. Current Findings on the Schedule of Findings, Section 8 program administration and Recommendations 1. Finding 2024-1 a. Comments on the Finding and Each Recommendation Management failed to maintain the property in good repair and received a score of 0 on its 2024 NPIRE inspection b. Action(s) Taken or Planned on the Finding Our Maintenance Team performed a 100% property inspection and subsequently made all repairs based on that inspection. As a result the property underwent an NSPIRE inspection on July 17, 2025 which resulted in a score of a 77.

View Audit 367392

Finding 1155073 (2024-006)

Material Weakness 2024

City of Gary

IN

Reporting Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303 § 200.328

FINDING 2004-006 Finding Subject: COVID-19-Coronavirus State and Local Fiscal Recovery Funds Reporting Contact Person Responsible for Corrective Action: Celita Green, City Controller Contact Phone Number and Email Address: 219-881-5085 Views of Responsible Officials: We concur with the finding that ...

FINDING 2004-006 Finding Subject: COVID-19-Coronavirus State and Local Fiscal Recovery Funds Reporting Contact Person Responsible for Corrective Action: Celita Green, City Controller Contact Phone Number and Email Address: 219-881-5085 Views of Responsible Officials: We concur with the finding that Total Cumulative Expenditures reported for Quarter 2 report (April 1, 2024 to June 30, 2024) and Quarter 3 report (July 1, 2024 to September 30, 2024) were understated. However, there is no mechanism to file corrective to the State and Local Fiscal Recovery Funds (“SLFRF”) Compliance Quarterly Reports with the Treasury reporting system once they are submitted. The City did make cumulative adjustments in the Quarter 4 report (October 1, 2024 to December 31, 2024) to agree with Cumulative Expenditures in the Report with the City’s accounting records, once the City determined the cumulative totals were inaccurate prior to being audited. Description of Corrective Action Plan: As stated above, the City did make cumulative adjustments in the Quarter 4 report (October 1, 2024 to December 31, 2024) to agree with Cumulative Expenditures with the City’s accounting records, in accordance with the periodic updates to the “Compliance and Reporting Guidance for State and Local Fiscal Recovery Funds” issued by the U.S. Department of the Treasury, which indicates how to make cumulative adjustments in the current quarter’s report. Since the 4th Quarter 2024 Compliance Report, the City’s totals agree with Treasury Quarterly Reports to date. . Anticipated Completion Date: Actions were completed on January 30, 2025

View Audit 367388

Finding 1155072 (2024-005)

Material Weakness 2024

City of Gary

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2004-005 Finding Subject: Congressional Recommended Awards - Internal Control – Reporting Contact Person Responsible for Corrective Action: Police Chief Derrick Cannon Contact Phone Number and Email Address: 219-881-1214 View of Responsible Officials: We Concur Description of Corrective Acti...

FINDING 2004-005 Finding Subject: Congressional Recommended Awards - Internal Control – Reporting Contact Person Responsible for Corrective Action: Police Chief Derrick Cannon Contact Phone Number and Email Address: 219-881-1214 View of Responsible Officials: We Concur Description of Corrective Action Plan: The Gary Police Department intends to make the following corrections moving forward with the effective internal control system: A proper system of Internal Controls, including segregation of duties ensuring the accuracy of the semiannual performance reports and quarterly financial reports. The Roles within the JustGrants portal have been outlined and identified. The department will move forward with having two others to assist after the person responsible for completing the reporting has provided all the necessary information. Once the work has been completed the Authorized Representative will review the printout of the work before initialing and returning for submission. In partnership, Chief Derrick Cannon Chief Derrick Cannon City of Gary Anticipated Completion Date: February 2026

View Audit 367388

Corrective Action Plans

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