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Corrective Action Plans

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Finding 1163435 (2024-003)
Material Weakness 2024
Boys and Girls Club of Lake County
IL
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management
Condition: During the audit it was noted that there were some individuals who did not have documentation of the correct wage that was used ont he grant expenditure report. The Club also does not keep any copies of the invoices to back up which expenses are allocated to the grant. Plan: The Club plan...
Condition: During the audit it was noted that there were some individuals who did not have documentation of the correct wage that was used ont he grant expenditure report. The Club also does not keep any copies of the invoices to back up which expenses are allocated to the grant. Plan: The Club plans to review the issue with its current procedures and revise them as necessary to provide better controls over grant expenditures. Anticipated Date of Completion: As soon as possible - before FY25 year end Name of Contact Person: Germain Castellanos, CEO Management Response: Since the audit, we have started to keep the documentation for each salary increase and review in the employee's personnel files and the supplies that have been purchased.
View Audit 373037
Finding 1163434 (2024-002)
Material Weakness 2024
Boys and Girls Club of Lake County
IL
Subrecipient Monitoring Cash Management Internal Control / Segregation of Duties
Condition: During the audit it was noted that, in the beginning of the year, employee timecards were missing. Plan: The Club will review their monitoring procedures to ensure consistent retention of employee timecards. Anticipated Date of Completion: As soon as possible - before FY25 year end Name o...
Condition: During the audit it was noted that, in the beginning of the year, employee timecards were missing. Plan: The Club will review their monitoring procedures to ensure consistent retention of employee timecards. Anticipated Date of Completion: As soon as possible - before FY25 year end Name of Contact Person: Germain Castellanos, CEO Management Response: Since the audit, we have reviewed our monitoring procedures to ensure consistent approval of employee timecards.
View Audit 373037
Finding 1163433 (2024-001)
Material Weakness 2024
Boys and Girls Club of Lake County
IL
Questioned Costs Allowable Costs / Cost Principles Cash Management
Condition: During the audit it was noted that instances of wages submitted for reimbursement for two Club employees were more than gross wages that should have been assigned to the grant based on the amount of the paycheck and the percentage allocation. Plan: The Club plans to review the issue with ...
Condition: During the audit it was noted that instances of wages submitted for reimbursement for two Club employees were more than gross wages that should have been assigned to the grant based on the amount of the paycheck and the percentage allocation. Plan: The Club plans to review the issue with its current procedures and revise them as necessary to provide better controls over grant expenditures. Anticipated Date of Completion: As soon as possible - before FY25 year end Name of Contact Person: Germain Castellanos, CEO Management Response: Since the audit, we have evaluated our procedures related to grant reimbursement requests review and we are working on improving our current proceudres.
View Audit 373037 Questioned Costs: $1
Finding 1163432 (2024-001)
Material Weakness 2024
Centennial Board of Cooperative Educational Services
CO
Questioned Costs Allowable Costs / Cost Principles Cash Management
Management recognizes that there was inadequate documentation from multiple districts to support salary and benefit costs within the Title I Grants to Local Educational Agencies program. Also, Centennial BOCES recognizes, as the fiscal agent, that it is the entity responsible for compliance with the...
Management recognizes that there was inadequate documentation from multiple districts to support salary and benefit costs within the Title I Grants to Local Educational Agencies program. Also, Centennial BOCES recognizes, as the fiscal agent, that it is the entity responsible for compliance with the rules and regulations of the program, including for those activities taking place at each district. As a result, the Chief Financial Officer will work with the Grants Accountant that manages this program and the distribution of funds to these districts. Ultimately, corrective action will have several aspects: general training and education, targeted training and education for those districts needing more support, and follow-up with districts to ensure accountability and integrity with the rules and regulations surrounding finding # 2024- 001 cited in this single audit. The first level of corrective action will be sending resources by email to each district in our ESSA consortium. These resources will focus around the requirements of time and effort, in order to support salary and benefit costs charged to federal funds. These resources will contain informational content around time and effort requirements and citations to the Cost Principles, as well as examples and scenarios to guide districts through the proper process of documenting these costs. These emails will be to both the fiscal and program representatives at each district, and will take place in Fall 2025. Targeted support will be provided to those districts cited by the auditors as having insufficient time and effort documentation to support the salary and benefits charged to the Title I Grants to Local Educational Agencies program. In addition to the previously named elements, this will include scheduling meetings with the district fiscal representative, district program representative, CBOCES Chief Financial Officer, and CBOCES Grants Accountant. These meetings will take place either through a phone call, Zoom, or in person. In these meetings we will go over why the district documentation was deemed insufficient, and then have a conversation around the resources provided and how we can help bring the district into compliance and sustain that compliance going forward. These meetings will be scheduled during Fall 2025.As the final element of this corrective plan, CBOCES will ask districts to provide their time and effort documents that appropriately support the salary and benefits being charged during FY26. For districts with adequate documentation, we will ask for time and effort documentation at the end of the fiscal year, to support salary and benefit costs for the fiscal year. For districts with inadequate documentation, we will ask for a sample of two months of time and effort documentation during the fiscal year to monitor progress. If sufficient, no further action will be required of the district. If insufficient, CBOCES will contact the district and work to remediate any inadequacies or questions. These districts will also be required to provide time and effort documentation at the end of the fiscal year, to support salary and benefit costs for the fiscal year. Recognizing the timing of this single audit report, Centennial BOCES will need to address the current time and effort documentation at districts for FY25. Before training activities begin in Fall 2025, CBOCES will ask districts to provide their time and effort documents that appropriately support the salary and benefits being charged during FY25. If found to be insufficient, we will work with applicable districts to correct their documentation and prepare for training activities. This work will be tailored to the specific needs of each district. For future fiscal years beyond FY26, CBOCES will work to maintain compliance by asking each district to provide time and effort documentation at the end of the fiscal year, to support salary and benefit costs for the fiscal year. Also, new fiscal and program representatives at districts will be provided with the training and education documents named in the second paragraph of this action plan.
View Audit 373022 Questioned Costs: $1
Finding 1163426 (2024-002)
Material Weakness 2024
Pennington County
MN
Reporting
Name of Contact Person Responsible for Corrective Action: Jennifer Herzberg, County Auditor-Treasurer Corrective Action Planned: The County will complete the audit within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. County Comme...
Name of Contact Person Responsible for Corrective Action: Jennifer Herzberg, County Auditor-Treasurer Corrective Action Planned: The County will complete the audit within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. County Comment: The County Auditor/Treasurer will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in our Corrective Action Plan. Anticipated Completion Date: December 31, 2025.
View Audit 372989
Finding 1163410 (2024-017)
Material Weakness 2024
City of Miles City
MT
Procurement, Suspension & Debarment § 200.214 § 200.318 § 200.327
NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, ASSISTANCE LISTING No. 21.027, DIRECT ALLOCATION, GRANT No. AM-23-0295, YEAR ENDED JUNE 30, 2024 Name of contact person: Mayor and City Council Corrective Action: The city pro...
NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, ASSISTANCE LISTING No. 21.027, DIRECT ALLOCATION, GRANT No. AM-23-0295, YEAR ENDED JUNE 30, 2024 Name of contact person: Mayor and City Council Corrective Action: The city procurement policy will be updated to include references to all federal procurement standards and requirements. All directors and relevant individuals will be trained on the updated policies. Proposed Completion Date: December 31, 2025
View Audit 372940
Finding 1163409 (2024-018)
Material Weakness 2024
City of Miles City
MT
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.302
NONCOMPLIANCE WITH REPORTING REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, ASSISTANCE LISTING No. 21.027, DIRECT ALLOCATION, YEAR ENDED JUNE 30, 2024 Name of contact person: Mary Rowe – City Clerk Corrective Action: Reporting policies and procedures will be updated to reflect all ...
NONCOMPLIANCE WITH REPORTING REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, ASSISTANCE LISTING No. 21.027, DIRECT ALLOCATION, YEAR ENDED JUNE 30, 2024 Name of contact person: Mary Rowe – City Clerk Corrective Action: Reporting policies and procedures will be updated to reflect all federal reporting requirements. At a minimum, all reporting details will be reviewed by the City Treasurer and Mayor for completeness, accuracy and compliance with relevant reporting requirements prior to finalizing and formal submission. Proposed Completion Date: December 31, 2025
View Audit 372940
Finding 1163382 (2024-002)
Material Weakness 2024
Winn Community Health Center, Inc.
LA
Cash Management
2024-002 Cash Management Compliance Name of Contact Person: Missy Hyman, CFO Corrective Action: Winn Community Health Center, Inc. will train staff to ensure cash management requirements are followed. This includes tracking the status of the federally funded cash disbursements against the need to dr...
2024-002 Cash Management Compliance Name of Contact Person: Missy Hyman, CFO Corrective Action: Winn Community Health Center, Inc. will train staff to ensure cash management requirements are followed. This includes tracking the status of the federally funded cash disbursements against the need to draw down funds on related grants. Proposed Completion Date: March 31, 2026
View Audit 372905
Finding 1163381 (2024-001)
Material Weakness 2024
Winn Community Health Center, Inc.
LA
Reporting
2024-001 Federal Clearinghouse Late Filing Name of Contact Person: Missy Hyman, CFO Corrective Action: Winn Community Health Center, Inc. will complete the audit process within the time period allowed and submit the audit to the clearinghouse in that time frame. Proposed Completion Date: June 30, 20...
2024-001 Federal Clearinghouse Late Filing Name of Contact Person: Missy Hyman, CFO Corrective Action: Winn Community Health Center, Inc. will complete the audit process within the time period allowed and submit the audit to the clearinghouse in that time frame. Proposed Completion Date: June 30, 2026
View Audit 372905
Finding 1163380 (2024-007)
Material Weakness 2024
Economic Development Bank for Puerto Rico
PR
Special Tests & Provisions Subrecipient Monitoring Reporting
Management acknowledges that the Single Audit report timelines can be further strengthened. All audit processes are performed using the Recipient systems, which are designed to comply with federal requirements. Observations are considered an opportunity to improve coordination and internal monitorin...
Management acknowledges that the Single Audit report timelines can be further strengthened. All audit processes are performed using the Recipient systems, which are designed to comply with federal requirements. Observations are considered an opportunity to improve coordination and internal monitoring.
View Audit 372904
Finding 1163379 (2024-006)
Material Weakness 2024
Economic Development Bank for Puerto Rico
PR
Internal Control / Segregation of Duties Special Tests & Provisions Procurement, Suspension & Debarment
Management notes that all contracts and amendments are executed in accordance with Recipient systems and procedures. Observations are acknowledged as an opportunity to improve the tracking and notification processes to the PRDOH Legal Division.
Management notes that all contracts and amendments are executed in accordance with Recipient systems and procedures. Observations are acknowledged as an opportunity to improve the tracking and notification processes to the PRDOH Legal Division.
View Audit 372904
Finding 1163378 (2024-005)
Material Weakness 2024
Economic Development Bank for Puerto Rico
PR
Subrecipient Monitoring Reporting HUD Housing Programs § 200.302 § 200.328
Management concurs that reconciliation procedures can be strengthened. All accounting and reporting activities are performed using the Recipient systems, ensuring compliance with HUD reporting standards. Enhancements will focus on improving documentation and internal oversight.
Management concurs that reconciliation procedures can be strengthened. All accounting and reporting activities are performed using the Recipient systems, ensuring compliance with HUD reporting standards. Enhancements will focus on improving documentation and internal oversight.
View Audit 372904
Finding 1163377 (2024-004)
Material Weakness 2024
Economic Development Bank for Puerto Rico
PR
Allowable Costs / Cost Principles Procurement, Suspension & Debarment HUD Housing Programs
Management acknowledges the recommendation and confirms that grant disbursements are processed using the systems and procedures established by the Recipient. Management is committed to reinforcing review processes to ensure proper documentation and oversight while remaining compliant with HUD requir...
Management acknowledges the recommendation and confirms that grant disbursements are processed using the systems and procedures established by the Recipient. Management is committed to reinforcing review processes to ensure proper documentation and oversight while remaining compliant with HUD requirements.
View Audit 372904
Finding 1163376 (2024-003)
Material Weakness 2024
Economic Development Bank for Puerto Rico
PR
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles
Management does not concur with the finding. The cases identified were processed in accordance with the policies, guidelines, and procedures established by the Recipient (PRDOH) and were reviewed at each stage of the grant process, including award, disbursement, and closeout. All determinations were...
Management does not concur with the finding. The cases identified were processed in accordance with the policies, guidelines, and procedures established by the Recipient (PRDOH) and were reviewed at each stage of the grant process, including award, disbursement, and closeout. All determinations were made following the internal controls, Program Guidelines, and systems established by the Recipient. The observations noted do not represent noncompliance by the Bank but, in some cases, reflect situations inherent to the grant management systems, which are administered directly by the Recipient and its consultants.
View Audit 372904
Finding 1163375 (2024-002)
Material Weakness 2024
Economic Development Bank for Puerto Rico
PR
Subrecipient Monitoring Reporting Cash Management
Management concurs with the facts presented by the auditor. However, we do not agree with the conclusion that there is a lack of adequate internal controls in the area of program reports and accounting records. The Bank, as a Subrecipient, performs the closing of the CDBG-DR SBF grants and records e...
Management concurs with the facts presented by the auditor. However, we do not agree with the conclusion that there is a lack of adequate internal controls in the area of program reports and accounting records. The Bank, as a Subrecipient, performs the closing of the CDBG-DR SBF grants and records each transaction in a system provided by the Recipient and its consultants. The Administrative and Performance Reports referenced by the auditor are automatically generated from the grant management systems provided by the Recipient. The differences reflected between the Bank’s records and these reports result from a system error under the exclusive control of the Recipient and its consultants. These differences were duly reported to the Recipient and its consultants for correction.
View Audit 372904
Finding 1163365 (2024-001)
Material Weakness 2024
Biostl
MO
Questioned Costs Subrecipient Monitoring
The audit identified that a subrecipient submitted an expense reimbursement request exceeding the incurred grant expenses through the submission date. This issue resulted from a misinterpretation by the subrecipient team regarding the correct procedures for completing the expense recording worksheet...
The audit identified that a subrecipient submitted an expense reimbursement request exceeding the incurred grant expenses through the submission date. This issue resulted from a misinterpretation by the subrecipient team regarding the correct procedures for completing the expense recording worksheet. Priorto FY 2025, existing controls over subrecipient monitoring were not effectively designed to detect this error. In 2025, BioSTL Grant Management and Finance leadership implemented a comprehensive post-award grant process, including extensive policies and procedures for subrecipient management and monitoring. Additionally, early in 2025, internal policies concerning subrecipient invoicing procedures were enhanced to require additional documentation and review for all subrecipient submissions of grant funds. These improvements have proven effective in identifying and rectifying errors prior to submission. To support these initiatives, BioSTL has conducted training sessions, reviewed implementation procedures, and held regular meetings to ensure that all BioSTL personnel and subrecipient staff fully understand the requirements and have ample opportunities for communication regarding grant draws. Furthermore, to align BioSTL Policies and Procedures, a comprehensive handbook has been developed for all virtual and on-site monitoring activities. These revised procedures mandate at least one virtual monitoring session every six months and at least one on-site monitoring session per participant throughout the grant period, with additional monitoring based on risk assessment outcomes. This schedule more closely aligns with CFR requirements and ensures oversight activities are conducted thoroughly and without lapses. On-site monitoring will be completed for all subrecipients before the end of the fiscal year, which closes on December 31, 2025.
View Audit 372878 Questioned Costs: $1
Finding 1163360 (2024-002)
Material Weakness 2024
Franklin-Vance-Warren Opportunity, INC
NC
MANAGEMENT AGREE WITH FINDING 2024-002 AND THE RECOMMENDATION DESCRIBED IN THE ACCOMPANYING SCHEDULE OF FINDINGS AND QUESTIONED COSTS.
MANAGEMENT AGREE WITH FINDING 2024-002 AND THE RECOMMENDATION DESCRIBED IN THE ACCOMPANYING SCHEDULE OF FINDINGS AND QUESTIONED COSTS.
View Audit 372870
Finding 1163358 (2024-007)
Material Weakness 2024
Pembina County Water Resource District
ND
Subrecipient Monitoring Reporting Significant Deficiency § 200.303
2024-007 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – IMPROPER REPORTING OF EXPENDITURES – ALN 21.027 – SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE Condition Pembina County did not properly report expenditures and obligations on the March 31, 2024, Project and Expenditure Report for the Co...
2024-007 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – IMPROPER REPORTING OF EXPENDITURES – ALN 21.027 – SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE Condition Pembina County did not properly report expenditures and obligations on the March 31, 2024, Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery Funds program. The total cumulative and current expenditures and cumulative and current obligations reported were understated by $17,797.40. Corrective Action Plan: We agree, Pembina County will ensure obligations and expenditures for the SLFR grant are properly stated in future periods. Anticipated Completion Date: FY 2025
View Audit 372866
Finding 1163357 (2024-006)
Material Weakness 2024
Pembina County Water Resource District
ND
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
2024-006 – WATERSHED REHABILITATION PROGRAM – LACK OF CONTROLS AND IMPROPER PERIOD OF PERFORMANCE – WRD – ALN 10.916 – MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition Pembina County Water Resource District applied costs to the Watershed Rehabilitation Program after the period of performance, wh...
2024-006 – WATERSHED REHABILITATION PROGRAM – LACK OF CONTROLS AND IMPROPER PERIOD OF PERFORMANCE – WRD – ALN 10.916 – MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition Pembina County Water Resource District applied costs to the Watershed Rehabilitation Program after the period of performance, which shows a lack of internal controls. The total value of the expenses past the period of performance end date was approximately $170,468 which occurred through September 14, 2024, more than a month past the period of performance end date. Corrective Action Plan: We agree we will ensure costs are in the proper period of performance going forward Anticipated Completion Date: FY2025
View Audit 372866 Questioned Costs: $1
Finding 1163356 (2024-002)
Material Weakness 2024
METRO SOLUTIONS, INC. AND SUBSIDIARY
MI
Reporting
Management agrees that additional support was required to prepare a complete and accurate SEFA for the audit period. The need for assistance was largely due to the same staffing vacancy in the accounting department, which delayed the financial close process and limited internal capacity to compile a...
Management agrees that additional support was required to prepare a complete and accurate SEFA for the audit period. The need for assistance was largely due to the same staffing vacancy in the accounting department, which delayed the financial close process and limited internal capacity to compile and review federal expenditure information in a timely manner. To strengthen controls, management is formalizing SEFA preparation procedures, including earlier identification of federal awards, timely reconciliation of expenditures, and improved documentation of grant activity. Cross-training is being implemented to ensure coverage when key roles are vacant, and a second-level review process will be incorporated before the SEFA is finalized. Management anticipates that these measures will ensure accurate and timely SEFA preparation in future periods.
View Audit 372865
Finding 1163355 (2024-001)
Material Weakness 2024
METRO SOLUTIONS, INC. AND SUBSIDIARY
MI
Reporting § 200.512
Management acknowledges the delay in submitting the Single Audit reporting package to the Federal Audit Clearinghouse. The late submission was primarily the result of delays in the year-end financial close process caused by a vacancy within the accounting department and the additional time required ...
Management acknowledges the delay in submitting the Single Audit reporting package to the Federal Audit Clearinghouse. The late submission was primarily the result of delays in the year-end financial close process caused by a vacancy within the accounting department and the additional time required to fill and train for that position. These staffing challenges impacted the timing of the audit and, consequently, the submission deadline. To address this going forward, management has strengthened its close process by reallocating responsibilities during staffing gaps, cross-training existing personnel, and ensuring adequate coverage for key accounting functions. Management has also implemented a compliance calendar and designated responsibility for monitoring all audit-related deadlines to help ensure timely preparation and submission of future reporting packages. All corrective actions will be fully implemented prior to the next audit cycle.
View Audit 372865
Finding 1163340 (2024-012)
Material Weakness 2024
Canadian County
OK
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.
The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.
View Audit 372861
Finding 1163339 (2024-010)
Material Weakness 2024
Canadian County
OK
Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties
We will work to implement a Risk Assessment plan over federal grants. We will implement controls to make sure we comply with grant requirements and that federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compli...
We will work to implement a Risk Assessment plan over federal grants. We will implement controls to make sure we comply with grant requirements and that federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from.
View Audit 372861
Finding 1163338 (2024-003)
Material Weakness 2024
Upper Missouri District Health Unit
ND
Allowable Costs / Cost Principles Cash Management Reporting § 200.303
2024-003 - IMMUNIZATION COOPERATIVE GRANT AGREEMENTS - INTERNAL CONTROLS - LACK OF SUPPORT FOR PAYROLL APPROVALS - ALN #93.268 - SIGNIFICANT DEFICIENCY FINDING TYPE: SIGNIFICANT DEFICIENCY Finding 2024-003 Federal Program: FAIN: IMMUNIZATION COOPERATIVE AGREEMENT NH23IP922623 ALN: 93.268 Year(s): 20...
2024-003 - IMMUNIZATION COOPERATIVE GRANT AGREEMENTS - INTERNAL CONTROLS - LACK OF SUPPORT FOR PAYROLL APPROVALS - ALN #93.268 - SIGNIFICANT DEFICIENCY FINDING TYPE: SIGNIFICANT DEFICIENCY Finding 2024-003 Federal Program: FAIN: IMMUNIZATION COOPERATIVE AGREEMENT NH23IP922623 ALN: 93.268 Year(s): 2024 Federal Agency: U.S. Department of Health and Human Services Pass Through Agency: North Dakota Department of Health Questioned Cost: $0 Condition: Upper Missouri District Health Unit does not have documented approval of the payroll transactions to ensure that the expenditures are allowable to the Immunization Cooperative Agreements program and are coded to the proper grant. Corrective Action Plan: We agree, UMDHU will be adding proper approval processes regarding payroll transactions. Anticipated Completion Date: FY 2026
View Audit 372860
Finding 1163322 (2024-001)
Material Weakness 2024
Koinonia, Inc. 053-11202
NC
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties § 200.302 § 200.303
Koinonia, Inc. Lenoir, North Carolina CORRECTIVE ACTION PLAN October 31, 2025 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Koinonia, Inc. respectfully submits the following Corrective Action Plan for the...
Koinonia, Inc. Lenoir, North Carolina CORRECTIVE ACTION PLAN October 31, 2025 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Koinonia, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The finding from the year ended December 31, 2024 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING - Financial Statement Audit and Federal Award Program Audit Finding 2024-001: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)/207) Recommendation: We recommend management review/enhance its accounting and internal control procedures to ensure that all key accounts are reconciled and reviewed with supporting evidence of such review. Action Taken: We agree with Finding 2024-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will review the accounting and financial procedures, system of internal controls and policies. If HUD has questions regarding this corrective action plan, please call 828-758-2617. Sincerely yours, Chassidy Triplett Project Administrator Koinonia, Inc.
View Audit 372842 Questioned Costs: $1
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