Corrective Action Plans

Finding 6846 (2023-001)

Material Weakness 2023

PA

Procurement, Suspension & Debarment Eligibility HUD Housing Programs § 200.303

2023-01 - Section 223(f) Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, ALN #14.155 Statement of Condition: The Project does not have sufficient internal controls in place over eligibility Response: Developac, Inc., Management Agent, will immediately im...

2023-01 - Section 223(f) Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, ALN #14.155 Statement of Condition: The Project does not have sufficient internal controls in place over eligibility Response: Developac, Inc., Management Agent, will immediately implement the following corrective actions to cure said deficiency: 1. Management Agent will be solely responsible for updating housing software with the annual income limits provided by HUD 2. Management Agent will periodically review tenant move-in files for eligibility verification

View Audit 8772

Finding 6845 (2023-002)

Material Weakness 2023

Spirit Lake Housing Corporation

ND

Internal Control / Segregation of Duties Eligibility

2023-002 Contact Person Myra Pearson, (Acting) Director Corrective Action Plan An internal audit within the corporation will be conducted and reviewed quarterly until the finding is corrected and satisfactorily completed. Has been implemented with checkl.ist in each tenant file and will be noted a...

2023-002 Contact Person Myra Pearson, (Acting) Director Corrective Action Plan An internal audit within the corporation will be conducted and reviewed quarterly until the finding is corrected and satisfactorily completed. Has been implemented with checkl.ist in each tenant file and will be noted as incomplete until all steps are followed and listed as complete. Planned Completion Date for CAP Immediate utilization of CAP with completion date for the endoffiscal year if completed according to plan.

View Audit 8768

Finding 6844 (2023-001)

Significant Deficiency 2023

Spirit Lake Housing Corporation

ND

2023-001 Contact Person Myra Pearson, (Acting) Director Corrective Action Plan An internal audit within the Corporation will be conducted and reviewed quarterly until the finding is corrected and completed. A check list will be utilized and become a part of the tenant file at which initials will be...

2023-001 Contact Person Myra Pearson, (Acting) Director Corrective Action Plan An internal audit within the Corporation will be conducted and reviewed quarterly until the finding is corrected and completed. A check list will be utilized and become a part of the tenant file at which initials will be required as each task is reviewed and completed. Collection Officer will be adhering to and enforcing the collection policy. Planned Completion Date for CAP Immediate utilization of CAP with completion date for the end of fiscal year if completed according to plan.

View Audit 8768

Finding 6838 (2023-002)

Significant Deficiency 2023

Minnesota Land Trust

MN

Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.305

Recommendation: We recommend that Minnesota Land Trust adopt a written advance payment policy which includes all requirements of 2 CFR section 200.305. Actions to be Taken: The Minnesota Land Trust will adopt a written Advance payment policy that is consistent with the standards of 2 CFR section 200...

Recommendation: We recommend that Minnesota Land Trust adopt a written advance payment policy which includes all requirements of 2 CFR section 200.305. Actions to be Taken: The Minnesota Land Trust will adopt a written Advance payment policy that is consistent with the standards of 2 CFR section 200.305. Timeline for Completion: An Advance Payment Policy will be adopted by December 31, 2023. Contact person responsible for corrective action: Claire Colliander

View Audit 8763

Finding 6827 (2023-001)

Material Weakness 2023

Minnesota Land Trust

MN

Reporting § 200.502 § 200.510

Recommendation: We recommend that Minnesota Land Trust review its internal controls to ensure the SEFA captures all federal awards expended at the correct amounts in accordance with 2 CFR 200.510(b) Schedule of expenditures of Federal awards and CFR 200.502, Basis for determining Federal awards expe...

Recommendation: We recommend that Minnesota Land Trust review its internal controls to ensure the SEFA captures all federal awards expended at the correct amounts in accordance with 2 CFR 200.510(b) Schedule of expenditures of Federal awards and CFR 200.502, Basis for determining Federal awards expended. Actions to be Taken: The Minnesota Land Trust will add additional internal controls to ensure a complete listing of federal expenditures is easy to provide and that the listing is reviewed by the Finance Department prior to audit fieldwork. Timeline for Completion: A complete listing of federal expenditures to be available from our accounting software (i.e., automatically) by October 31, 2023. Contact person responsible for corrective action: Claire Colliander

View Audit 8763

Finding 6799 (2023-003)

Material Weakness 2023

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

Allowable Costs / Cost Principles Subrecipient Monitoring HUD Housing Programs

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B – Activities Allowed or Unallowed and...

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements A/B – Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow procedures to ensure expenditures include supporting documentation before they are posted to the general ledger, and we will review the accuracy / completeness of the documentation prior to making payment. Anticipated Completion Date December 31, 2023

View Audit 8757

Finding 6798 (2023-002)

Material Weakness 2023

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

HUD Housing Programs Subrecipient Monitoring Eligibility

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements E - Eligibility Finding Type Federal Awar...

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements E - Eligibility Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow procedures to ensure tenant eligibility and establishing and maintaining security deposits for tenants moving out and we will review the accuracy / completeness of the documentation being processed in the tenant files on a periodic basis. Anticipated Completion Date December 31, 2023

View Audit 8757

Finding 6797 (2023-001)

Material Weakness 2023

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N – Special Tests and Provisions Finding ...

Responsible Party Name: Fred Gibbs Position: President, Management Agent Telephone Number: (913) 709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow our policies and procedures to ensure that our accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date December 31, 2023

View Audit 8757

Finding 6796 (2023-018)

Material Weakness 2023

Barre Unified Union School District

VT

Reporting Cash Management Period of Performance

Management’s response - In response to the finding indicated in the governance letter, management recognizes that the physical work performed for this expense occurred in FY23, but this is also an ongoing project and the period of performance for the ARP ESSER grant ends on 9/30/2024 not 6/30/23. Th...

Management’s response - In response to the finding indicated in the governance letter, management recognizes that the physical work performed for this expense occurred in FY23, but this is also an ongoing project and the period of performance for the ARP ESSER grant ends on 9/30/2024 not 6/30/23. Therefore, Management believes their interpretation is also correct. All federal and state grants with a period of performance ending 6/30/23 were accrued back to FY23 ensuring payments and receipts activities were in the correct time frame. Final reimbursement was requested, and the grants were closed out. The implementation of our new financial system also added an extra layer of complexity to our end of year accounting. Work in 2 different systems that do not work cohesively with each other was very challenging. We respect and appreciate the work of our auditors and understand that at times we will disagree and interpret things differently, which is what happened in regard to the expense for the HVAC project surrounding the "period of performance" language.

View Audit 8749

Finding 6792 (2023-001)

Significant Deficiency 2023

Boricua College, Inc.

NY

1. A College-wide Information Security Committee comprised of the three Vice Presidents and Deans of Academic Affairs of the three Campus Centers has been designated by the President to enforce the information security program in compliance with (16 CFR 314.4 (a)). ■ Dr. John Guzman, Vice President ...

1. A College-wide Information Security Committee comprised of the three Vice Presidents and Deans of Academic Affairs of the three Campus Centers has been designated by the President to enforce the information security program in compliance with (16 CFR 314.4 (a)). ■ Dr. John Guzman, Vice President and Dean of Academic Affairs, Brooklyn Campus ■ Prof. Irving Ramirez, Vice President and Dean of Academic Affairs, Bronx Campus ■ Prof. Moises Pereyra, Vice President and Dean of Academic Affairs, Manhattan Campus 2. The College will ensure its information security program will be based on a periodic risk assessment every two years, during the month of July, that identifies degrees of internal and external risks to confidentiality and integrity of information about students, potential students or former students, that could result in unauthorized disclosure, alteration, misuse or otherwise compromise them. 3. The College will immediately design and implement safeguards to control risks that may have been identified through risk assessment (16 CFR 314.4 (c)). 4. The College's information security program will ensure the implementation of the minimum safeguards identified in 16 CFR 314.4 (c) (1 ): including but not limited to: (a) periodically review access controls; (b) conduct periodic inventory of data, where collected and stored; (c) encrypt the information; (d) implement multifactor authentication for anyone accessing data; (e) dispose of student information securely; (f) maintain a log of authorized user's activity.

View Audit 8739

Finding 6791 (2023-002)

Material Weakness 2023

Concord Residential Club

CA

HUD Housing Programs Reporting

Views of Responsible Officials and Planned Corrective Actions: Due to the effects of Covid and the current workforce pool, it was difficult finding and retaining qualified accounting personnel. In the past, the Organization experienced little turnover in the accounting department. Moving forward, we...

Views of Responsible Officials and Planned Corrective Actions: Due to the effects of Covid and the current workforce pool, it was difficult finding and retaining qualified accounting personnel. In the past, the Organization experienced little turnover in the accounting department. Moving forward, we have found qualified accounting personnel that will assist the Organization in making sure the audited financial statements are submitted to HUD by the deadline. Management will ensure that the audited financial statements are submitted in a timely manner.

View Audit 8738

Finding 6790 (2023-001)

Material Weakness 2023

Concord Residential Club

CA

HUD Housing Programs

Views of Responsible Officials and Planned Corrective Actions: As of August 3, 2023, all 5 payments to the reserve for replacements account that were in arrears from the year ended March 31, 2023 were deposited to the reserve for replacement bank account. To ensure that all deposits to the reserve f...

Views of Responsible Officials and Planned Corrective Actions: As of August 3, 2023, all 5 payments to the reserve for replacements account that were in arrears from the year ended March 31, 2023 were deposited to the reserve for replacement bank account. To ensure that all deposits to the reserve for replacement are made monthly moving forward, management has created the following procedures and checklists. As part of the monthly financial statement review, the executive director will review the reserve for replacement bank account and related year-to-date ledger to ensure the deposits are being made monthly in a timely fashion. All variances will be investigated and reconciled. Management is looking into setting up an automatic transfer from the general bank account to the reserve for replacement bank account. This will ensure the monthly deposits to the reserve for replacements occur automatically.

View Audit 8738

Finding 6787 (2023-002)

Material Weakness 2023

Housing Authority of the County of Contra Costa

CA

Questioned Costs HUD Housing Programs Eligibility

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers, Mainstream Vouchers, Emergency Housing Vouchers Assistance Listing Numbers: 14.871, 14.879, 14.EHV (the “Housing Voucher Cluster”) Noncompliance – E. Eligibility – Tenant File...

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Section 8 Housing Choice Vouchers, Mainstream Vouchers, Emergency Housing Vouchers Assistance Listing Numbers: 14.871, 14.879, 14.EHV (the “Housing Voucher Cluster”) Noncompliance – E. Eligibility – Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately 8,789 units. Of a sample size of eighty-seven (87) tenant files, the following was noted: • HUD-9886 Authorization for Release of Information was missing in 8 files • Annual 50058 form was missing in 7 files • Verification of income and assets was missing in 10 files • Annual inspection report was missing in 2 files Our sample size is statistically valid. Known Questioned Costs: $216,820 Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Housing Voucher Cluster is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor on the inspection of tenant files and has made arrangements to comply with the compliance requirements of the Housing Voucher Cluster. The added controls will consist of additional training that will be completed by Continued Eligibility staff related to the Electronic File Protocol and the procurment of an IT vendor that will develop reports to identify missing SharePoint attachments within electronic tenant files. Ingrid Layne, the Director of Assisted Housing will be responsible to implement this corrective action by March 31, 2024.

View Audit 8726 Questioned Costs: $1

Finding 6786 (2023-001)

Significant Deficiency 2023

Housing Authority of the County of Contra Costa

CA

Questioned Costs Special Tests & Provisions HUD Housing Programs

Finding 2023-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Mainstream Vouchers Assistance Listing Number: 14.879 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Non Compliance Material to the Financial Statements: No Signifi...

Finding 2023-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Mainstream Vouchers Assistance Listing Number: 14.879 Noncompliance – N. Special Tests and Provisions – Housing Quality Standards Non Compliance Material to the Financial Statements: No Significant Deficiency in Internal Control over Compliance for Special Tests and Provisions Criteria: Housing Quality Standards Inspections. The PHA must inspect the unit leased to a family at least annually to determine if the unit meets the Housing Quality Standards (HQS) and the PHA must conduct quality control re-inspections. The PHA must prepare a unit inspection report (24 CFR sections 982.158(d) and 982.405(b)). For units that fail inspection the PHA must correct all life threatening HQS deficiencies within 24 hours and all other deficiencies within 30 days. Condition: Based upon inspection of the Authority’s files and on discussions with management, the Authority did not properly abate one (1) out of eight (8) annual failed inspections selected for testing. Context: The Authority did not properly abate one (1) out of eight (8) failed inspections selected for testing. As a result, the Authority was not in compliance with the HQS as required by 24 CFR sections 982.158(d) and 982.405(b). Our sample size is statistically valid. Known Questioned Costs: $6,984 Cause: There is significant deficiency in internal controls over the compliance for the special tests and provisions type of compliance related to HQS inspections. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that assures the program is in compliance. Effect: The Mainstream Vouchers Program is in non-compliance with the with the special tests and provisions type of compliance related to HQS inspections. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority has recognized the deficiencies in the Section 8 Housing Choice Vouchers Program and has implemented internal control procedures in 2023 that will ensure compliance of federal regulations. Those controls consist of the weekly monitoring of a report generated by the agency business software which identifies units that need abatements that leverages new categories from a new inspection template implemented in 2023. That report is compared to te manually gathered report for units in need of abatement that is provided by the inspections vendor. Ingrid Layne, the Director of Assisted Housing will be responsible to implement this corrective action by March 31, 2024.

View Audit 8726 Questioned Costs: $1

Finding 6784 (2023-001)

Significant Deficiency 2023

Yamhill Carlton School District No. 1

OR

Subrecipient Monitoring

There is a finding in our financial report for June 30, 2023 that the auditors noted that certified payroll reports from the contractor were not obtained for the year under audit. Corrective Action: For any minor remodeling, renovation or construction contractsthat are over $2,000 using ESF funds, t...

There is a finding in our financial report for June 30, 2023 that the auditors noted that certified payroll reports from the contractor were not obtained for the year under audit. Corrective Action: For any minor remodeling, renovation or construction contractsthat are over $2,000 using ESF funds, the Yamhill Carlton School District will receive and review all prevailing wage reports from the contractors, prior to payment, to verify they meet Davis-Bacon Act prevailing wage requirements.

View Audit 8714

Finding 6783 (2023-005)

None 2023

Kairos Academies

MO

Procurement, Suspension & Debarment

Management agrees with the auditor. Management is currently reviewing the monitor compliance/procurement policies and has purchased software that will allow the School to properly create requisitions/purchase orders. The School has also adopted formal approval procedures in accordance with the Schoo...

Management agrees with the auditor. Management is currently reviewing the monitor compliance/procurement policies and has purchased software that will allow the School to properly create requisitions/purchase orders. The School has also adopted formal approval procedures in accordance with the School's policy and the Uniform Guidance.

View Audit 8708

Finding 6782 (2023-004)

None 2023

Kairos Academies

MO

Equipment & Real Property Management

Management agrees with the Auditor. Management will work with consultant and implement procedures and train staff on industry best practices on property management. The management team is also reviewing best practices on physical inventory and retention of data required under Uniform Guidance.

View Audit 8708

Finding 6781 (2023-003)

Material Weakness 2023

Kairos Academies

MO

Procurement, Suspension & Debarment

Management agrees with the Auditor. Management will develop an internal control manual for Federal grants to monitor compliance with the School's procurement policies to ensure purchases are properly supported with purchase orders, appropriate number of proposals in an approved format, and formally ...

Management agrees with the Auditor. Management will develop an internal control manual for Federal grants to monitor compliance with the School's procurement policies to ensure purchases are properly supported with purchase orders, appropriate number of proposals in an approved format, and formally approval of purchase is being documented in accordance with the School's policy. In addition, management of the School will establish procedures to monitor compliance with Uniform Guidance related to all levels of purchases including but not limited to obtaining and analyzing price and rate quotes for all small purchases.

View Audit 8708

Finding 6769 (2023-001)

None 2023

Ludden Housing Development Fund Company, Inc.

NY

Reporting § 200.512

Action taken: Bishop Ludden Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

View Audit 8700

Finding 6765 (2023-007)

Material Weakness 2023

Independent School District 2164

MN

School Nutrition Programs Special Tests & Provisions Eligibility

Finding 2023-007 Special Tests and Provision – Child Nutrition Cluster Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: The District does not have an internal control system designed to review and maintain documentation for verification of eligibility...

Finding 2023-007 Special Tests and Provision – Child Nutrition Cluster Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: The District does not have an internal control system designed to review and maintain documentation for verification of eligibility status. Responsible Individuals: Shannon Hunstad, Superintendent Corrective Action Plan: The District will review and strengthen the controls to ensure the required verification process is being completed and ensuring proper eligibility status for the Child Nutrition Cluster program. Anticipated Completion Date: June 30, 2024

View Audit 8699

Finding 6761 (2023-006)

Material Weakness 2023

Independent School District 2164

MN

Eligibility Material Weakness School Nutrition Programs

Finding 2023-006 Eligibility – Child Nutrition Cluster Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: The District does not have an internal control system designed to review and maintain documentation for eligibility of program participants. Respon...

Finding 2023-006 Eligibility – Child Nutrition Cluster Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: The District does not have an internal control system designed to review and maintain documentation for eligibility of program participants. Responsible Individuals: Shannon Hunstad, Superintendent Corrective Action Plan: The District will review and strengthen the controls surrounding the review and approval of eligibility applications for the Child Nutrition Cluster to ensure they are supported, approved, and accurate. Anticipated Completion Date: June 30, 2024

View Audit 8699

Finding 6757 (2023-005)

Material Weakness 2023

Independent School District 2164

MN

Questioned Costs Allowable Costs / Cost Principles § 200.430

Finding 2023-005 Activities Allowed or Unallowed – Child Nutrition Cluster Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: The District does not have an internal control system designed to review and maintain documentation for federal expenditures, s...

Finding 2023-005 Activities Allowed or Unallowed – Child Nutrition Cluster Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: The District does not have an internal control system designed to review and maintain documentation for federal expenditures, specifically documentation of changes to contract wage rates or evidence of approved timesheets. Responsible Individuals: Shannon Hunstad, Superintendent Corrective Action Plan: The District will review and strengthen the controls surrounding the review and approval of allowable costs in the Child Nutrition Cluster to ensure they are supported, approved, and accurate. Anticipated Completion Date: June 30, 2024

View Audit 8699 Questioned Costs: $1

Finding 6721 (2023-005)

Significant Deficiency 2023

Independent School District #116

MN

Reporting

Finding 2023-005 Food Service Commodities 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will discuss the matter with the contracted food service provider and implement additional controls wh...

Finding 2023-005 Food Service Commodities 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will discuss the matter with the contracted food service provider and implement additional controls where possible. 3. Official Responsible Mr. Michael Malmberg, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2024. 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.

View Audit 8688

Finding 6720 (2023-004)

Significant Deficiency 2023

Independent School District #116

MN

School Nutrition Programs

Finding 2023-004 Support for Free and Reduced Meal Applications 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will adopt policies and procedures to retain all applications and support in the...

Finding 2023-004 Support for Free and Reduced Meal Applications 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will adopt policies and procedures to retain all applications and support in the District’s records. 3. Official Responsible Mr. Michael Malmberg, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2024. 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.

View Audit 8688

Finding 6719 (2023-002)

Significant Deficiency 2023

Ferriday Place, Inc.

LA

Management will deposit $8,045 into the Project’s Reserve for Replacement account.

View Audit 8684

Corrective Action Plans

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