Corrective Action Plans

Finding 1153388 (2024-005)

Material Weakness 2024

MN

Procurement, Suspension & Debarment

Rehabilitation for Survivors of Torture in Minnesota/Ethnic Community Self- Help Program; Refugee and Entrant Assistance – Assistance Listing No. 93.576 Recommendation: Auditor recommends the Organization to review the various requirements involved with procurement requirements with the individuals ...

Rehabilitation for Survivors of Torture in Minnesota/Ethnic Community Self- Help Program; Refugee and Entrant Assistance – Assistance Listing No. 93.576 Recommendation: Auditor recommends the Organization to review the various requirements involved with procurement requirements with the individuals involved in this process to ensure they understand the requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ACS will follow the procurement policy and get a minimum of 3 quotes for purchases over ten thousand dollars when applicable. Name(s) of the contact person(s) responsible for corrective action: Nasreen Sajady Planned completion date for corrective action plan: September 2025

View Audit 366598

Finding 1153386 (2024-004)

Material Weakness 2024

Afghan Cultural Society of Mn

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Rehabilitation for Survivors of Torture in Minnesota/Ethnic Community Self- Help Program; Refugee and Entrant Assistance – Assistance Listing No. 93.576 Recommendation: Auditor recommends that ACS review all participant files to ensure proper documentation is retained supporting the eligibility of a...

Rehabilitation for Survivors of Torture in Minnesota/Ethnic Community Self- Help Program; Refugee and Entrant Assistance – Assistance Listing No. 93.576 Recommendation: Auditor recommends that ACS review all participant files to ensure proper documentation is retained supporting the eligibility of applicants. We noted that there is currently a process in place to review files to ensure that only eligible participants are being served, but we recommend that a process is implemented and documented to ensure that there is proper review and approval of all applicants prior to the individual receiving services and that this review is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This will be grant dependent as many of the grant's ACS has the grantors retain the documentation and do a secondary review of eligibility. The Self-Help grant is a grant that is direct to the organization, and two people will review and document on the participation form they have reviewed the eligibility of the participants. Name(s) of the contact person(s) responsible for corrective action: Nasreen Sajady Planned completion date for corrective action plan: This will begin September 2025 and continue for the remainder of the programs needing a secondary review.

View Audit 366598

Finding 1153384 (2024-001)

Material Weakness 2024

Rome Mall Housing Development Fund Company, Inc.

NY

Reporting § 200.512

Finding #2024-001 Current Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Rome Mall Apartments agrees with the audi...

Finding #2024-001 Current Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Rome Mall 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 366590

Finding 1153383 (2024-001)

Material Weakness 2024

Walker County Water and Sewerage Authority

GA

Cash Management

Finding 2024-001 - Controls over submitted reimbursement invoices Recommendation: Tracking and cross-referencing payment reimbursement requests already submitted to the County and State would prevent re-submitting invoices. Action taken: The Authority will begin tracking reimbursement requests in gr...

Finding 2024-001 - Controls over submitted reimbursement invoices Recommendation: Tracking and cross-referencing payment reimbursement requests already submitted to the County and State would prevent re-submitting invoices. Action taken: The Authority will begin tracking reimbursement requests in greater detail

View Audit 366587

Finding 1153377 (2024-001)

Material Weakness 2024

Little Earth of United Tribes Housing Corporation

MN

Reporting Internal Control / Segregation of Duties

Management will review any future entries of this nature with care.

View Audit 366575

Finding 1153371 (2024-001)

Material Weakness 2024

City of Virginia, Minnesota

MN

Internal Control / Segregation of Duties

Finding Number: 2024-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Britt See-Benes, City Administrator and Sherry Erickson, Finance Director Corrective Action Planned The City Administrator and Finance Director will attempt to monitor transactions ...

Finding Number: 2024-001 Finding Title: SEGREGATION OF DUTIES Name of Contact Person Responsible for Corrective Action Britt See-Benes, City Administrator and Sherry Erickson, Finance Director Corrective Action Planned The City Administrator and Finance Director will attempt to monitor transactions and restructure the duties of office personnel to help ensure as much segregation of duties as possible within the City’s staffing limitations and funding constraints. Anticipated Completion Date Ongoing.

View Audit 366568

Finding 1153370 (2024-013)

Material Weakness 2024

County of Trinity

CA

Questioned Costs Allowable Costs / Cost Principles § 200.403 § 200.405 § 200.412 § 200.415

U.S. Department of Housing and Urban Development – CFDA 14.228 Condition: The County charged payroll costs using an internal allocation method that included salaries, benefits, and supplies, rather than actual expenditures. This method was not supported by an approved cost allocation plan. Additiona...

U.S. Department of Housing and Urban Development – CFDA 14.228 Condition: The County charged payroll costs using an internal allocation method that included salaries, benefits, and supplies, rather than actual expenditures. This method was not supported by an approved cost allocation plan. Additionally, the hours charged were based on total grant administration time, not specific to the CDBG program. Recommendation: The County should ensure that all costs charged to federal programs are based on actual expenditures or an approved cost allocation plan. Documentation should be maintained to support all reported costs, and internal controls should be strengthened to prevent reliance on unsupported methodologies. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will not be applying for any CDBG grants in the future unless there is adequate administrative cost allocation in the grant. The County will continue to make every effort to adequately close out CDBG grants and provide reports to the granting organization as staff and priorities allow. Name(s) of the contact person(s) responsible for corrective action: Under direction of the County Administrative Officer, the Senior Financial Analyst Suzie Hawkins Planned completion date for corrective action plan: Completed and on-going

View Audit 366553 Questioned Costs: $1

Finding 1153363 (2024-012)

Material Weakness 2024

County of Trinity

CA

Subrecipient Monitoring Reporting Program Income

Federal program title: Community Development Block Grant – CFDA 14.228 Condition: During our test of the reporting requirements for Community Development Block Grant program, we determined that the County did not submit the required reports under Reporting of the Compliance Supplement. Recommendatio...

Federal program title: Community Development Block Grant – CFDA 14.228 Condition: During our test of the reporting requirements for Community Development Block Grant program, we determined that the County did not submit the required reports under Reporting of the Compliance Supplement. Recommendation: CLA recommends the County develop procedures, such as a reporting checklist to ensure that reporting requirements are tracked and met. Additionally, CLA recommends that the County perform cross training with employees to ensure that knowledge is shared among the team members. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will not be applying for any CDBG grants in the future unless there is adequate administrative cost allocation in the grant. The County will continue to make every effort to adequately close out CDBG grants and provide reports to the granting organization as staff and priorities allow. Name(s) of the contact person(s) responsible for corrective action: Under direction of the County Administrative Officer, the Senior Financial Analyst Suzie Hawkins Planned completion date for corrective action plan: Completed and on-going

View Audit 366553

Finding 1153356 (2024-011)

Material Weakness 2024

County of Trinity

CA

Procurement, Suspension & Debarment

Federal program title - Highway Planning and Construction Program – CFDA 20.205 Recommendation: We recommend that management enhance the procurement controls to ensure that all required parties are reviewed for suspension and debarment prior to entering the transaction. Explanation of disagreement w...

Federal program title - Highway Planning and Construction Program – CFDA 20.205 Recommendation: We recommend that management enhance the procurement controls to ensure that all required parties are reviewed for suspension and debarment prior to entering the transaction. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Locally well-known and established area contractors had not always been checked for Debarment and Suspension verification. Contractors that the Department had not previously worked with were typically verified. All construction contracts entered into with the Trinity County Department of Transportation include a “Debarment and Suspension Certification” form (example attached), which requires signature of the contractor stating that they are not Debarred or Suspended. However, County staff will begin confirming agency eligibility through the System for Award Management (SAM) in future years. Name(s) of the contact person(s) responsible for corrective action: Lisa McNeely Department of Transportation Business Manager Planned completion date for correcting action plan: Completed

View Audit 366553

Finding 1153336 (2024-010)

Material Weakness 2024

County of Trinity

CA

Reporting

Local Assistance and Tribal Consistency Fund program (LATCF) - CFDA 21.032 Recommendation: We recommend the County refine its understanding and interpretation of the standards and ensure that the County policies and procedures are consistent with that understanding and interpretation. Explanation of...

Local Assistance and Tribal Consistency Fund program (LATCF) - CFDA 21.032 Recommendation: We recommend the County refine its understanding and interpretation of the standards and ensure that the County policies and procedures are consistent with that understanding and interpretation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We found this was due to timing of approvals that had to be taken to the board, and a misunderstanding/interpretation of the requirements. Noted for future reporting years. Name(s) of the contact person(s) responsible for corrective action: Christine Gaffney Auditor-Controller and Lisa McNeely Department of Transportation Business Manager. Planned completion date for correcting action plan: Completed

View Audit 366553

Finding 1153335 (2024-009)

Material Weakness 2024

County of Trinity

CA

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.309 § 200.403

Federal program title - Local Assistance and Tribal Consistency Fund program (LATCF) CFDA 21.032 Recommendation: We recommend the County refine its understanding and interpretation of the standards and ensure that the County policies and procedures are consistent with that understanding and interpre...

Federal program title - Local Assistance and Tribal Consistency Fund program (LATCF) CFDA 21.032 Recommendation: We recommend the County refine its understanding and interpretation of the standards and ensure that the County policies and procedures are consistent with that understanding and interpretation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The LATCF funds were reported on the SEFA under CFDA 21.032 by the CAO’s department because the funds were transferred from the CAO’s fund to the DOT fund, with the understanding it would be expended. However, DOT did not spend the funds within the same fiscal year in which they received the transfer due to a misunderstanding that the funds could not be used for prior year expense. As a result, the funds were recorded as unearned revenue in fiscal year 2023/24, and the related expenditures will be reported in the following fiscal year. Name(s) of the contact person(s) responsible for corrective action: Lisa McNeely Department of Transportation Business Manager & Christine Gaffney Auditor-Controller. Planned completion date for correcting action plan: Completed

View Audit 366553 Questioned Costs: $1

Finding 1153328 (2024-008)

Material Weakness 2024

County of Trinity

CA

Subrecipient Monitoring § 200.334

Federal program title: Home Partnership Investment Program, and Local Assistance and Tribal Consistency Fund program CFDA 14.239, 21.032 Recommendation: We recommend that management establish and maintain a formal process for the retention and organization of all grant-related documentation. This pr...

Federal program title: Home Partnership Investment Program, and Local Assistance and Tribal Consistency Fund program CFDA 14.239, 21.032 Recommendation: We recommend that management establish and maintain a formal process for the retention and organization of all grant-related documentation. This process should ensure that key documents are securely stored, easily accessible, and periodically reviewed to support ongoing compliance with grant requirements. Additionally, the County should work with granting agencies to obtain copies of any missing agreements and perform a comprehensive review to identify and address any outstanding compliance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will not be applying for any CDBG grants in the future unless there is adequate administrative cost allocation in the grant. The County will continue to make every effort to adequately close out CDBG grants and provide reports to the granting organization as staff and priorities allow. Name(s) of the contact person(s) responsible for corrective action: Under direction of the County Administrative Officer, the Senior Financial Analyst Suzie Hawkins. Planned completion date for correcting action plan: Completed and on-going.

View Audit 366553

Finding 1153326 (2024-007)

Material Weakness 2024

County of Trinity

CA

Allowable Costs / Cost Principles

Federal program title - Temporary Assistance for Needy Families (TANF) Program - CFDA 93.558 Recommendation: We recommend the County implement controls to ensure that all timesheets are properly approved by supervisor prior to submittal. Explanation of disagreement with audit finding: There is no di...

Federal program title - Temporary Assistance for Needy Families (TANF) Program - CFDA 93.558 Recommendation: We recommend the County implement controls to ensure that all timesheets are properly approved by supervisor prior to submittal. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Since FY 2015/2016, the Health and Human Services Agency has utilized the Cost Accounting Management System (CAMS), which includes an electronic time study and timecard tracking module. All HHSA staff are required to complete and submit their timecards through this system for supervisor approval prior to payroll submission. While the electronic system is the primary method of tracking and approval, paper timecards are also maintained as a secondary processing method within our agency. Our Timecard Policy and Procedures are reviewed with all new staff during onboarding and with all employees on an annual basis. This procedure outlines, in detail, the roles and responsibilities of both employees and supervisors in the submission and approval process—covering both the electronic and paper formats. Name(s) of the contact person(s) responsible for corrective action: Under direction of Elizabeth Hamilton Health and Human Services Director, the Staff Services Manager Jami Teal. Planned completion date for correcting action plan: Completed

View Audit 366553

Finding 1153325 (2024-006)

Material Weakness 2024

County of Trinity

CA

Questioned Costs Matching / Level of Effort / Earmarking Subrecipient Monitoring

Federal program title - U.S. Department of Housing and Urban Development – 14.239 Recommendation: CLA recommends the County develop procedures, such as including a compliance checklist in the receivables listing sent to the auditor’s office, to ensure that outstanding loan continuing compliance is p...

Federal program title - U.S. Department of Housing and Urban Development – 14.239 Recommendation: CLA recommends the County develop procedures, such as including a compliance checklist in the receivables listing sent to the auditor’s office, to ensure that outstanding loan continuing compliance is performed timely and documented in accordance with the HOME grant loan provision. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will not be applying for any CDBG grants in the future unless there is adequate administrative cost allocation in the grant. The County will continue to make every effort to adequately close out CDBG grants and provide reports to the granting organization as staff and priorities allow. Name(s) of the contact person(s) responsible for corrective action: Under direction of the County Administrative Officer, the Senior Financial Analyst Suzie Hawkins. Planned completion date for correcting action plan: Completed and on-going.

View Audit 366553 Questioned Costs: $1

Finding 1153324 (2024-005)

Material Weakness 2024

County of Trinity

CA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Federal program title – Community Development Block Grant Recommendation: CLA recommends the County develop procedures, such as a checklist to ensure that special tests and provision requirements are tracked and met. Additionally, CLA recommends that the County perform cross training with employees ...

Federal program title – Community Development Block Grant Recommendation: CLA recommends the County develop procedures, such as a checklist to ensure that special tests and provision requirements are tracked and met. Additionally, CLA recommends that the County perform cross training with employees to ensure that knowledge is shared among the team members. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will not be applying for any CDBG grants in the future unless there is adequate administrative cost allocation in the grant. The County will continue to make every effort to adequate close out CDBG grants and provide reports to the granting organization as staff and priorities allow. Name(s) of the contact person(s) responsible for corrective action: Under direction of the County Administrative Officer, the Senior Financial Analyst Suzie Hawkins. Planned completion date for correcting action plan: Completed and on-going.

View Audit 366553 Questioned Costs: $1

Finding 1153317 (2024-004)

Material Weakness 2024

County of Trinity

CA

Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking

Federal program title – Community Development Block Grant – CDBG – CFDA 14.228 Recommendation: CLA recommends the County develop procedures, such as including a compliance checklist in the receivables listing sent to the auditor’s office, to ensure that outstanding loan continuing compliance is perf...

Federal program title – Community Development Block Grant – CDBG – CFDA 14.228 Recommendation: CLA recommends the County develop procedures, such as including a compliance checklist in the receivables listing sent to the auditor’s office, to ensure that outstanding loan continuing compliance is performed timely and documented in accordance with the CDBG grant loan provision. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will not be applying for any CDBG grants in the future unless there is adequate administrative cost allocation in the grant. The County will continue to make every effort to adequately close out CDBG grants and provide reports to the granting organization as staff and priorities allow. Name(s) of the contact person(s) responsible for corrective action: Under direction of the County Administrative Officer, the Senior Financial Analyst Suzie Hawkins Planned completion date for correcting action plan: Completed and on-going.

View Audit 366553 Questioned Costs: $1

Finding 1153307 (2024-001)

Material Weakness 2024

Friends of Little Saigon

WA

Procurement, Suspension & Debarment § 200.303

Corrective Action: Suspension and debarment verifications have now been performed for the covered transactions charged to federal award programs in 2024. Going forward, management will include a field in Friends of Little Saigon’s standard purchase order form to attest that a suspension and debarmen...

Corrective Action: Suspension and debarment verifications have now been performed for the covered transactions charged to federal award programs in 2024. Going forward, management will include a field in Friends of Little Saigon’s standard purchase order form to attest that a suspension and debarment verification is performed for any new vendors with covered transactions over $25,000. For vendors where purchase order forms are not utilized, management will retain an electronic copy of the SAM.gov Excluded Parties List System search results in the vendor file. Anticipated Completion Date: December 31, 2025

View Audit 366546

Finding 1153306 (2024-001)

Material Weakness 2024

Pixley Irrigation District

CA

Reporting

The responsible person will attend training on preparing a Federal Financial Report. The District will adjust its procedures so that, prior to filing, a grant team member (other than the responsible person) will review the amounts reported as Federal and the recipient's share of expenditures, and ag...

The responsible person will attend training on preparing a Federal Financial Report. The District will adjust its procedures so that, prior to filing, a grant team member (other than the responsible person) will review the amounts reported as Federal and the recipient's share of expenditures, and agree to project costs incurred through the reporting date.

View Audit 366544

Finding 1153305 (2024-001)

Material Weakness 2024

Las Villas De Magnolia, Inc.

TX

Questioned Costs HUD Housing Programs Cash Management

CORRECTIVE ACTION PLAN: Name and Number of the Project: Las Villas de Magnolia, Inc. No. 447-EE123 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review: A. COMMENTS ON FINDINGS AND RECOMMENDATIONS: We concur with the findings and recommendations of our auditors r...

CORRECTIVE ACTION PLAN: Name and Number of the Project: Las Villas de Magnolia, Inc. No. 447-EE123 Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review: A. COMMENTS ON FINDINGS AND RECOMMENDATIONS: We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN: FINDING I: Section 202 Capital Advance, CFDA 14: 157 CORRECTIVE ACTION TCOMPLETED: Cleared: On March 31, 2025, the Company transferred $2,000 to the residual receipts account. We have prepared the corrective action plan as required by the standards applicable to financial statements contained in Government Auditing Standards and by the audit requirements of Title 2 US. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards. Any questions regarding the above corrective action plan should be directed to Mr. Stewart Grounds, Chief Financial Officer.

View Audit 366528 Questioned Costs: $1

Finding 1153304 (2024-002)

Material Weakness 2024

Benet Place South

MN

HUD Housing Programs Material Weakness Reporting

Material Weakness: Internal Controls Over Compliance: The HUD approved budget for the 24-25 grant period, one replacement reserve withdrawal, and the bank reconciliations for August through December did not have documented review or approval. Recommendation: The Project should establish and follow a...

Material Weakness: Internal Controls Over Compliance: The HUD approved budget for the 24-25 grant period, one replacement reserve withdrawal, and the bank reconciliations for August through December did not have documented review or approval. Recommendation: The Project should establish and follow a consistent review process for budgets, replacement reserve withdrawals, and bank reconciliations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management continues to review and establish monthly processes related to review and approval of budgets, replacement reserve withdrawals, and bank reconciliations.

View Audit 366520

Finding 1153303 (2024-004)

Material Weakness 2024

Benet Place

MN

Questioned Costs HUD Housing Programs Significant Deficiency

Significant Deficiency: Missing one deposit to the replacement reserve. $11,422 Recommendation: The Project should establish and follow a consistent monthly review process to ensure all deposits to the replacement reserve are made on a timely basis. Explanation of disagreement with audit finding: Th...

Significant Deficiency: Missing one deposit to the replacement reserve. $11,422 Recommendation: The Project should establish and follow a consistent monthly review process to ensure all deposits to the replacement reserve are made on a timely basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management continues to review and establish processes related to review and approval to ensure monthly replacement reserve deposits are made.

View Audit 366519 Questioned Costs: $1

Finding 1153302 (2024-003)

Material Weakness 2024

Benet Place

MN

HUD Housing Programs Material Weakness Reporting

Material Weakness: Internal Controls Over Compliance: The HUD approved budget for the 24-25 grant period, one replacement reserve withdrawal, and the bank reconciliations for August through December did not have documented review or approval. Recommendation: The Project should establish and follow a...

Material Weakness: Internal Controls Over Compliance: The HUD approved budget for the 24-25 grant period, one replacement reserve withdrawal, and the bank reconciliations for August through December did not have documented review or approval. Recommendation: The Project should establish and follow a consistent review process for budgets, replacement reserve withdrawals, and bank reconciliations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management continues to review and establish monthly processes related to review and approval of budgets, replacement reserve withdrawals, and bank reconciliations.

View Audit 366519

Finding 1153301 (2024-002)

Material Weakness 2024

Benet Place

MN

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Material Weakness: Unauthorized Loan Recommendation: Management should implement a monthly review process to ensure that management fees are billed in accordance with the terms of the management agreement. Additionally, payroll allocations should be reviewed monthly to confirm that only the appropri...

Material Weakness: Unauthorized Loan Recommendation: Management should implement a monthly review process to ensure that management fees are billed in accordance with the terms of the management agreement. Additionally, payroll allocations should be reviewed monthly to confirm that only the appropriate share of expenses is charged to the Project. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management continues to review and establish month end and year end procedures to properly record management fees accordance with HUD approved rate. The payroll allocation issue arose due to a salary allocation being missed during the property management transition. Management continues to review and establish procedures related to payroll allocations to ensure correct expenses are allocated to the Project.

View Audit 366519 Questioned Costs: $1

Finding 1153300 (2024-002)

Material Weakness 2024

St Croix Valley Supportive Housing for the Elderly, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Federal Agency: U.S. Dept. of Housing and Urban Development Federal Program: Section 202 Capital Advance Assistance Listing Number: 14.157 Federal Award Identification Number and Year: WI39S971003-23Z-2023 2024-002 Material Weakness: Unauthorized Loan Recommendation: Payroll allocations should be re...

Federal Agency: U.S. Dept. of Housing and Urban Development Federal Program: Section 202 Capital Advance Assistance Listing Number: 14.157 Federal Award Identification Number and Year: WI39S971003-23Z-2023 2024-002 Material Weakness: Unauthorized Loan Recommendation: Payroll allocations should be reviewed monthly to confirm that only the appropriate share of expenses is charged to the Project. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The issue arose due to a salary allocation being missed during the general ledger conversion. Management continues to review and establish procedures related to payroll allocations to ensure correct expenses are allocated to the Project. Names of the contact persons responsible for corrective action: Tom Krolak Planned completion date for corrective action plan: December 31, 2025

View Audit 366518 Questioned Costs: $1

Finding 1153297 (2024-001)

Material Weakness 2024

Dunn Housing Authority

NC

Eligibility HUD Housing Programs Reporting

Corrective Action Plan Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Felicia Chester, Executive Director Corrective Action: We will implement proper internal control procedures for the Public...

Corrective Action Plan Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Felicia Chester, Executive Director Corrective Action: We will implement proper internal control procedures for the Public and Indian Housing program elegibility requirements. Mangement has established a checklist for applications and will establish checklists for move-ins and move-outs. Proposed Completion Date: Immediately

View Audit 366512

Corrective Action Plans

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