Corrective Action Plans

Finding 1153878 (2024-002)

Material Weakness 2024

Morrison County

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Amy Waldvogel, Financial Assistance Supervisor Corrective Action Planned: The supervisor will periodically pull random cases and verify all required verifications are notat...

Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Amy Waldvogel, Financial Assistance Supervisor Corrective Action Planned: The supervisor will periodically pull random cases and verify all required verifications are notated and on file. The required verification for programs will be reviewed at unit meetings and employee/supervisor meetings. Anticipated Completion Date: Completion date of 10/31/2025, there will be ongoing reviews to continue accuracy of benefits for Morrison County residents.

View Audit 366934

Finding 1153877 (2024-003)

Material Weakness 2024

City of Watertown

SD

Internal Control / Segregation of Duties Material Weakness Reporting

Department of Treasury, Passed through the Department of Agriculture and Natural Resources Federal Financial Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Reporting Material Weakness in Internal Control over Compliance Finding Summary: During the engagement...

Department of Treasury, Passed through the Department of Agriculture and Natural Resources Federal Financial Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Reporting Material Weakness in Internal Control over Compliance Finding Summary: During the engagement, Eide Bailly LLP noted the annual project and expenditure report submitted during the year ended December 31, 2024, was not reviewed prior to submission and had amounts reported that did not agree to the general ledger system of the City. Responsible Individuals: Kristen Bobzien, Chief Financial Officer Corrective Action Plan: The City will put procedures in place to ensure the annual project and expenditure report is reviewed for accuracy prior to submission. Anticipated Completion Date: December 31, 2025

View Audit 366933

Finding 1153874 (2024-006)

Material Weakness 2024

Chicago Housing Authority

IL

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.318 § 200.319 § 200.320

Finding 2024-006 I. Procurement, Suspension and Debarment – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: CHA Management concurs with the finding. As background context, the previous Chief Legal Officer, at the request of the previous CEO, reviewed the original inte...

Finding 2024-006 I. Procurement, Suspension and Debarment – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: CHA Management concurs with the finding. As background context, the previous Chief Legal Officer, at the request of the previous CEO, reviewed the original intergovernmental agreement (IGA) and determined that the agreement had not expired and required no additional board approval or agreement. This is why each year since, Legal has provided authorization for purchase order creation and payment to Chicago Police Department (CPD). The agency is working with CPD to formalize a new IGA. Contact Person: Shelia Johnson, Deputy Chief Procurement Anticipated Completion Date: End of 4th Qtr. 2025

View Audit 366932 Questioned Costs: $1

Finding 1153873 (2024-005)

Material Weakness 2024

Chicago Housing Authority

IL

HUD Housing Programs Special Tests & Provisions Reporting § 200.303

Finding 2024-005 N. Special Tests and Provisions: N1. Wage Rate Requirements – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: CHA Management concurs with the finding. A review of the process was completed, and the procedure will be updated to include language that no...

Finding 2024-005 N. Special Tests and Provisions: N1. Wage Rate Requirements – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: CHA Management concurs with the finding. A review of the process was completed, and the procedure will be updated to include language that notes until all documents are received, the contract file should be notated and remain open. The checklist will be updated as well. A review of the pending invoice payments will be completed by Internal Audit of the User Groups to ensure timely close out of projects can be completed. Contact Person: Shelia Johnson, Deputy Chief Procurement Anticipated Completion Date: End of 4th Qtr. 2025

View Audit 366932

Finding 1153872 (2024-004)

Material Weakness 2024

Chicago Housing Authority

IL

HUD Housing Programs Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.303

Finding 2024-004 N. Special Tests and Provisions: N4. NSPIRE/Housing Quality Standards (HQS) Inspections – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: The inspections identified as findings during the audit were part of HQS Inspections compliance controls enacted ...

Finding 2024-004 N. Special Tests and Provisions: N4. NSPIRE/Housing Quality Standards (HQS) Inspections – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: The inspections identified as findings during the audit were part of HQS Inspections compliance controls enacted in accordance with direction from HUD to ensure inspections missed due to COVID-19 waivers were completed. CHA will continue to monitor HQS inspections scheduling program-wide via Yardi reporting and Power BI dashboards to ensure compliance with HUD mandated timelines. Contact Person: Cheryl Burns, Chief HCV Officer Anticipated Completion Date: End of 3rd Qtr. 2025

View Audit 366932

Finding 1153871 (2024-003)

Material Weakness 2024

Chicago Housing Authority

IL

HUD Housing Programs Special Tests & Provisions Internal Control / Segregation of Duties § 200.303

Finding 2024-003 N. Special Tests and Provisions: N3. Utility Allowance Schedule – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: The Authority acknowledges the finding regarding the retention of supporting documentation for the utility allowance schedule analysis an...

Finding 2024-003 N. Special Tests and Provisions: N3. Utility Allowance Schedule – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: The Authority acknowledges the finding regarding the retention of supporting documentation for the utility allowance schedule analysis and related approvals. To address this, the CHA has established a Compliance Team to oversee documentation retention and review processes. In 2025, CHA has instituted procedures to ensure all supporting documentation is retained, including: • Inputs from the third-party vendor’s analysis of utility allowance schedule changes; • Evidence of management’s review and approval of the annual utility allowance schedule; • Signed and dated utility allowance notice with effective date instructions and copies of the new schedules. • The final report is maintained in a central location by the user group, ensuring accessibility for reference and audit purposes. Timeline • Implementation began Quarter 3 2025 and is ongoing. Contact Person: Leonard Langston, Jr., Interim Chief Property Officer Anticipated Completion Date: End of 3rd Qtr. 2026

View Audit 366932

Finding 1153870 (2024-002)

Material Weakness 2024

Chicago Housing Authority

IL

HUD Housing Programs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Finding 2024-002 N. Special Tests and Provisions: N17. Environmental Contaminants Testing and Remediation – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: Under the recent Property and Asset Management (PAM) reorganization and CHA’s Year of Renewal, the Healthy Homes...

Finding 2024-002 N. Special Tests and Provisions: N17. Environmental Contaminants Testing and Remediation – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: Under the recent Property and Asset Management (PAM) reorganization and CHA’s Year of Renewal, the Healthy Homes Division was established to identify and address historic indoor environmental health hazards and proactively engage CHA programs in primary prevention strategies. In addition to regulatory lead and asbestos compliance, the Healthy Homes team will engage on mold, pest/pesticides, indoor air quality, and other indoor environmental concerns. Strategies include, but are not limited to: • Establish a compliance assurance protocol and tracking system and engage appropriate regulatory agencies (HUD, Illinois Department of Public Health, U.S. Environmental Protection Agency, Chicago Department of Public Health) • Establish records management schedule related to inspections, abatement or remediation, and clearance testing • Draft Quality Assurance Performance Plan and Scientific Integrity Policy • Track, route, and review applicable healthy homes-related work orders • Create screening and assessment criteria (for inspection schedules) • Provide basic environmental health training to CHA staff and media-specific training to appropriate programs (for instance, mold cleanup for Property Operations Managers) • Coordinate training and review certification/license of CHA contractors (construction vendors and property management firms) • Establish policies, procedures, and best practices guidance Timeline: Spring/Summer 2025: - Healthy Homes Team (within PAM) established and full team build out begins. Team hiring will be complete by September 2025. o Healthy Homes Director (1) o Environmental Health and Safety Managers (2) o Environmental Health and Safety Analysts (2) o Quality Assurance/Quality Control Analyst (1) - Coordinated renovation, repair, and painting (RRP) training for construction vendors, inhouse construction project management, and Property Management firms (16 courses, 20 participants each, between June and October). RRP is a federal regulation that requires lead-safe work practices in targeted housing. Established CHA’s RRP Policy that requires all construction and maintenance staff and vendors to be RRP certified by November 2025. All maintenance, repair, renovation, rehabilitation, or construction work will be done under RRP, in both target and non-target housing. Current and ongoing into 2026: - Drafting policies, procedures, and best practices guidance for construction and property operations, including but not limited to life-cycle abatement manual, lead safe work practices, safe mold clean-up and best practices, and lead abatement during unit turns - Creating a data management system which includes relevant unit inventory and recurrent inspection schedules. Contact Person: Leonard Langston, Jr., Interim Chief Property Officer Anticipated Completion Date: Q1 2026

View Audit 366932

Finding 1153869 (2024-001)

Material Weakness 2024

Chicago Housing Authority

IL

HUD Housing Programs Eligibility Special Tests & Provisions § 200.303

Finding 2024-001 E. Eligibility, L. Reporting (Form HUD-50058 MTW), and N. Special Tests and Provisions – N1. Waiting List, N2. Reasonable Rent, N3. Utility Allowance Schedule, N6. Housing Assistance Payment – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: Since Janu...

Finding 2024-001 E. Eligibility, L. Reporting (Form HUD-50058 MTW), and N. Special Tests and Provisions – N1. Waiting List, N2. Reasonable Rent, N3. Utility Allowance Schedule, N6. Housing Assistance Payment – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: Since January 2025, CHA’s Property and Asset Management Division has been engaged in an extensive reorganization to expand resources that will improve compliance and increase controls around program compliance. With this restructuring, precise policies, procedures, and internal controls are being implemented as outlined below. Timeline: February 2025 • Added additional Property Operations Managers to allow for more oversight of day-to-day site activity April 2025 • Creation of a new Compliance team, who will function as a hub on both regulatory and contract compliance for Public Housing and RAD programs. Part of this team was created to focus specifically on program eligibility—either directly or through oversight of third-party management firms—and is staffed accordingly: o Director of Compliance o Senior Manager of Compliance o Compliance Specialist June 2025 • Worked to finalize solicitation for third party firm to perform monthly tenant file reviews, provide comprehensive reporting on general findings, patterns, training needs, and gross compliance concerns. CHA staff will implement trainings and contract enforcement as necessary to ensure compliance standards are raised, and controls are being adhered to. These monthly tenant file reviews are expected to continue in addition to the routine file audits conducted by Property Operations Managers. October 2025 • Updated manuals for Property Operations will be completed, distributed, and trained on to ensure site operations meet compliance standards and controls are being adhered to. Initiated and ongoing actions • Frequent business meetings with third party firms to discuss performance and expectations • Trainings required as necessary • Contract enforcement, up to and including contract termination, when chronic disregard for or misapplication of policies and/or procedures are noted Contact Person: Leonard Langston, Jr, Interim Chief Property Officer Anticipated Completion Date: Q4 2025 Response/Planned Actions: The CHA will review quality control procedures currently in place by Housing Choice Voucher (HCV) program administration to ensure processes are sound and efficient and proper prevent controls are in place. All quality control processes in place must effectively ensure accuracy and timeliness of completed recertifications, including submission of Form HUD-50058s to the U.S. Department of Housing and Urban Development’s (HUD’s) PIH Information Center (PIC) system. CHA will also develop internal detect control reports to monitor the timelines for recertification scheduling and tracking. CHA conducts monthly follow-up to ensure corrections are made to records identified as “fails” during the monthly quality control review. All “fails” items are tracked and monitored until resolution for final determination has been achieved. Contact Person: Cheryl Burns, Chief HCV Officer Anticipated Completion Date: End of 3rd Qtr. 2025

View Audit 366932

Finding 1153868 (2024-001)

Material Weakness 2024

Port of Clarkston

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Port of Clarkston January 1, 2024 through December 31, 2024 This schedule presents the corrective action the Port is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Port of Clarkston January 1, 2024 through December 31, 2024 This schedule presents the corrective action the Port is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The Port did not have adequate internal controls and did not comply with federal suspension and debarment requirements.Name, address, and telephone of Port contact person: Kim Petrie, Accounting and Finance Manager 849 Port Way Clarkston, WA 99403 (509) 758-5272 Corrective action the auditee plans to take in response to the finding: The Port of Clarkston has implemented internal controls for federally funded projects that all contractors will be verified for suspension and debarment by obtaining written certification, adding a clause or condition into the contract that states the government contractor is not suspended or debarred, or checking for exclusion records in the U.S General Services Administration’s System for Award Management at SAM.gov, regardless of threshold amount and prior to executing contract or purchasing. The identical finding for FY 2024 suspension and debarment (S&D), carry over from FY 2023 can be partially attributed to timing of federal single audit with the Washington State Auditor’s Office (SAO). In September 2024 (FY 2023) the Port was made aware of non-compliance with S&D and immediately made changes to internal controls. Purchases made prior (January – May of 2024) were self-reported non-compliant for S&D to SAO and corrections to internal controls were made per the “Corrective Action Plan for Findings Reported Under Uniform Guidance” dated 9/5/24 Anticipated date to complete the corrective action: 9/5/2024

View Audit 366930

Finding 1153866 (2024-010)

Material Weakness 2024

Florida Crown Workforce Board, INC

FL

Questioned Costs Allowable Costs / Cost Principles

2024-010 WIOA Cluster Activities Allowed/Allowable Costs Support Criteria: According to the Compliance Supplement, 2 CFR PART 200, APPENDIX XI, published by the Office of Management and Budget (OMB) for the WIOA Cluster, for activities allowed/unallowed and allowable costs, expenses must only be spe...

2024-010 WIOA Cluster Activities Allowed/Allowable Costs Support Criteria: According to the Compliance Supplement, 2 CFR PART 200, APPENDIX XI, published by the Office of Management and Budget (OMB) for the WIOA Cluster, for activities allowed/unallowed and allowable costs, expenses must only be spent on those items and activities which are noted to be allowable by the WIOA cluster, and must be supported by documentation to ensure expenses are proper. Condition: In the current year, the Organization failed to provide supporting documentation for 7 of 40 non-payroll cash disbursement selections, and we were unable to determine if the cost/activity was allowable/unallowable. Cause: Due to the transfer of operations beginning on July 1, 2024, to a new LWDB, turnover within the LWDB, and movement to a new office, the LWDB was not able to provide supporting documentation to substantiate the cost/activity. Effect: The Organization was not to provide documentation of the Allowable Cost/Activity requirements being met under the WIOA grant for 7 selections. Recommendation: We recommend that the Organization ensure proper documentation as required by WIOA is retained and accessible to document compliance with grant requirements. Response: Management concurs with the finding and recommendation. Due to the transfer of operations beginning on July 1, 2024, to a new LWDB, turnover within FL Crown, and movement to a new office, FL Crown was not able to provide supporting documentation to substantiate the cost/activity for 7 of 40 disbursement samples. The new consolidated entity, LWDB 26, through its Fiscal Agent, Alachua County and Alachua County Clerk of Court has robust controls in place to track all invoices and payments and the related supporting documentation. All the documentation is maintained in electronic workflows and stored within the ERP financial software system.

View Audit 366929 Questioned Costs: $1

Finding 1153856 (2024-009)

Material Weakness 2024

Florida Crown Workforce Board, INC

FL

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

2024-009 WIOA Cluster Matching Noncompliance Criteria: According to the Compliance Supplement, 2 CFR PART 200, APPENDIX XI, published by the Office of Management and Budget (OMB) for the WIOA Cluster, Local Areas: "(1) A local area may expend no more than 10 percent of the Adult, Dislocated Worker, ...

2024-009 WIOA Cluster Matching Noncompliance Criteria: According to the Compliance Supplement, 2 CFR PART 200, APPENDIX XI, published by the Office of Management and Budget (OMB) for the WIOA Cluster, Local Areas: "(1) A local area may expend no more than 10 percent of the Adult, Dislocated Worker, and Youth Activities funds allocated to the local area under Sections 128(b) (WIOA, 128 Stat. 1502) and 133(b) (WIOA, 128 Stat. 1516) for within State allocations." Condition: In the current year, the Organization failed to expend no more than 10% in administrative costs in the WIOA cluster, expending 13.31%. Cause: The Organization did not properly monitor administrative expenses for the WIOA Cluster to ensure that the overall percentage allocated to administrative expenses was no more than 10%. Effect: The Organization was not in compliance with the Matching requirements under the WIOA cluster. Recommendation: We recommend that the Organization ensure that expenses - and specifically administrative expenses - be properly tracked to ensure compliance with WIOA cluster grant requirements. Response: Management concurs with the finding and recommendation. Due to the termination of awards effective June 28, 2024, FL Crown did not have the ability to reclassify administrative costs to subsequent program year awards. The new consolidated entity, LWDB 26, monitors the 10% cap with each monthly cash draw and benefits from having an interlocal agreement with Alachua County to provide administrative support services at a capped rate of 3.5% of formula awards.

View Audit 366929 Questioned Costs: $1

Finding 1153846 (2024-008)

Material Weakness 2024

Florida Crown Workforce Board, INC

FL

Questioned Costs Eligibility Internal Control / Segregation of Duties

2024-008 WIOA Cluster Eligibility Support Criteria: According to the Compliance Supplement, 2 CFR PART 200, APPENDIX XI, published by the Office of Management and Budget (OMB) for the Workforce Innovation and Opportunity Act (WIOA) Cluster, for eligibility for individuals, the Local Workforce Develo...

2024-008 WIOA Cluster Eligibility Support Criteria: According to the Compliance Supplement, 2 CFR PART 200, APPENDIX XI, published by the Office of Management and Budget (OMB) for the Workforce Innovation and Opportunity Act (WIOA) Cluster, for eligibility for individuals, the Local Workforce Development Board (LWDB) must perform its own assessment of the eligibility requirements of participants for WIOA cluster programs. Condition: In the current year, of the six participants tested for eligibility assessments by the LWDB, the LWDB was unable to provide the applicable eligibility forms and documentation of eligibility determinations. Cause: Due to the transfer of operations beginning on July 1, 2024, to a new LWDB, turnover within the LWDB, and movement to a new office, the LWDB was not able to locate the applicable eligibility forms and documentation of eligibility determinations. Effect: No supporting documentation for four participants was available, and therefore, we were unable to ascertain if the LWDB completed the required eligibility forms and if the required documentation and assessment of participant eligibility was completed. Recommendation: We recommend that the Organization ensure proper documentation as required by WIOA is retained and accessible to document compliance with grant requirements. Response: Management concurs with the finding and recommendation. The missing supporting documentation for the four participants was a result of the certain documents not being turned over from LWDB 7 to LWDB 9 during the transition period. The new consolidated entity, LWDB 26, has processes in place to track and store all required eligibility forms, utilizing a secure document management system. Additionally, LWDB 26 has internal and external Quality Assurance reviews, including annual Florida Commerce monitoring, to assure eligibility requirements are met, documented and stored for each participant.

View Audit 366929 Questioned Costs: $1

Finding 1153836 (2024-001)

Material Weakness 2024

Casa De Amparo

CA

Questioned Costs Reporting Internal Control / Segregation of Duties

The Organization concurs with the finding and has taken corrective action. Management has implemented additional oversight and revised procedures to ensure that all federal expenditures are properly reviewed and classified. A reconciliation process will be included in the year-end close to prevent f...

The Organization concurs with the finding and has taken corrective action. Management has implemented additional oversight and revised procedures to ensure that all federal expenditures are properly reviewed and classified. A reconciliation process will be included in the year-end close to prevent future misstatements and ensure compliance with federal reporting requirement.

View Audit 366927 Questioned Costs: $1

Finding 1153835 (2024-002)

Material Weakness 2024

Chattanooga Housing Authority

TN

Significant Deficiency

Finding reference: 2024-002 Description of Finding: The required inspections for two (2) tenants out of a sample of forty (40) were not completed timely. Statement of Concurrence or Nonconcurrence: The Authority agrees with the finding. Corrective Action: The Authority’s Field Services Manager is no...

Finding reference: 2024-002 Description of Finding: The required inspections for two (2) tenants out of a sample of forty (40) were not completed timely. Statement of Concurrence or Nonconcurrence: The Authority agrees with the finding. Corrective Action: The Authority’s Field Services Manager is now printing system generated reports to distribute to inspectors for review. Inspectors are required to review to identify any units that are in need of inspections outside of those that have already been scheduled. Those reports are downloaded and saved to monthly file folders for oversight of that process. Name of Contact Person: Curtis Lokey, Director of Finance, 432-752-4893, clokey@chahousing.org

View Audit 366922

Finding 1153834 (2024-001)

Material Weakness 2024

Chattanooga Housing Authority

TN

HUD Housing Programs

Finding Reference: 2024-001 Description of Finding: The Authority was unable to provide documentation to show that the three (3) new applicants tested for the project-based voucher development Cromwell Hills Apartments were housed in accordance with the Authority’s administrative plan. Statement of ...

Finding Reference: 2024-001 Description of Finding: The Authority was unable to provide documentation to show that the three (3) new applicants tested for the project-based voucher development Cromwell Hills Apartments were housed in accordance with the Authority’s administrative plan. Statement of Concurrence or Nonconcurrence: The Authority agrees with the finding. Corrective Action: The Authority has hired a staff person to oversee the selection of applicants for Cromwell Hills Apartments. The Authority is conducting weekly meetings with staff to provide ongoing guidance and review of the process. Name of Contact Person: Curtis Lokey, Director of Finance, 432-752-4893, clokey@chahousing.org

View Audit 366922

Finding 1153829 (2024-003)

Material Weakness 2024

Trinity Acres Housing Corporation

IL

Procurement, Suspension & Debarment Eligibility HUD Housing Programs

The Corporation will register the PPP loan with the SBA to determine the course of action that can be taken.

View Audit 366918

Finding 1153828 (2024-002)

Material Weakness 2024

Trinity Acres Housing Corporation

IL

HUD Housing Programs

On April 10, 2025, the Corporation reimbursed the Project for the Management Fee Overpayment and Payroll Cost for the balance due of $12,526.95.

View Audit 366918

Finding 1153827 (2024-001)

Material Weakness 2024

Trinity Acres Housing Corporation

IL

The Project will follow the HUD directive in obtaining the EIV within 90 days of move-in.

View Audit 366918

Finding 1153825 (2024-004)

Material Weakness 2024

Trinity Community Housing CORP

IL

The Project will follow HUD’s refunding of security deposits within 30 days of move-out.

View Audit 366917

Finding 1153823 (2024-003)

Material Weakness 2024

Trinity Community Housing CORP

IL

The Project will have procedures in place for following HUD directives regarding obtaining the EIV within 90 days of the move-in date and/or the recertification date.

View Audit 366917

Finding 1153821 (2024-002)

Material Weakness 2024

Trinity Community Housing CORP

IL

The Project will transfer $2,281.53 from the 1120 Cash Operating bank account to the 1191 Security Deposit Held in Trust bank account. Additionally, the Project will review the subsequent balances of the 1191 Security Deposit Held in Trust and the 2191 Security Deposit Held in Trust (Contra) to ensu...

The Project will transfer $2,281.53 from the 1120 Cash Operating bank account to the 1191 Security Deposit Held in Trust bank account. Additionally, the Project will review the subsequent balances of the 1191 Security Deposit Held in Trust and the 2191 Security Deposit Held in Trust (Contra) to ensure that both accounts are in compliance. Also, all security deposits collected on the move-in date will be deposited into the 1191 Security Deposit Held in Trust bank account.

View Audit 366917

Finding 1153819 (2024-001)

Material Weakness 2024

Trinity Community Housing CORP

IL

The Management Agent will adequately review the statement of financial position and statement of activity accounts monthly to ensure there are no material misstatements.

View Audit 366917

Finding 1153816 (2024-007)

Material Weakness 2024

Gadsden County District School Board

FL

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.430

Planned Corrective Action: The District is in the process of reviewing and updating controls to ensure required time and effort logs are kept in the District's fiscal management system and routine submission of forms is enforced by the grant managers. Anticipated Completion Date: June 30, 2026 Respo...

Planned Corrective Action: The District is in the process of reviewing and updating controls to ensure required time and effort logs are kept in the District's fiscal management system and routine submission of forms is enforced by the grant managers. Anticipated Completion Date: June 30, 2026 Responsible Contact Person: Marleni Bruner, Joanette Thomas, Lisa Robinson

View Audit 366909

Finding 1153813 (2024-006)

Material Weakness 2024

Gadsden County District School Board

FL

Questioned Costs Cash Management § 200.1

Planned Corrective Action: The District is in the process of reviewing and updating controls to ensure payments for construction services are made timely and consistently. The District is requesting a refund from the vendor. Anticipated Completion Date: October 1, 2025 Responsible Contact Person: Ma...

Planned Corrective Action: The District is in the process of reviewing and updating controls to ensure payments for construction services are made timely and consistently. The District is requesting a refund from the vendor. Anticipated Completion Date: October 1, 2025 Responsible Contact Person: Marleni Bruner

View Audit 366909 Questioned Costs: $1

Finding 1153812 (2024-005)

Material Weakness 2024

Gadsden County District School Board

FL

Questioned Costs Procurement, Suspension & Debarment

Planned Corrective Action: The District has reviewed and updated controls to ensure future compliance with Federal grant regulations. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Marleni Bruner

View Audit 366909 Questioned Costs: $1

Corrective Action Plans

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