Corrective Action Plans

Finding 1153774 (2024-001)

Material Weakness 2024

Housing Authority of the County of Butte

CA

Equipment & Real Property Management Internal Control / Segregation of Duties

Recommendation: The Authority should ensure proper internal controls are in place, including the monthly reconciliation of subsidiary ledgers to the financial statements of the Authority to prevent errors or irregularities from occurring and not being detected timely. Authority Response: Auditee agr...

Recommendation: The Authority should ensure proper internal controls are in place, including the monthly reconciliation of subsidiary ledgers to the financial statements of the Authority to prevent errors or irregularities from occurring and not being detected timely. Authority Response: Auditee agrees with the auditor and management will be responsible for implementing the corrective action plan.

View Audit 366871

Finding 1153773 (2024-004)

Material Weakness 2024

County of Onondaga, New York

NY

Eligibility Internal Control / Segregation of Duties

Corrective Action Plan for Finding 2024-004 (WIC) Finding 2024-004: The following instances of noncompliance with Uniform Guidance were identified: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are receiving payments. Specifically,...

Corrective Action Plan for Finding 2024-004 (WIC) Finding 2024-004: The following instances of noncompliance with Uniform Guidance were identified: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are receiving payments. Specifically, the following deficiencies in internal control over compliance were identified: In 5 of 40 cases, there is no documentation of height or length and weight measurements and/or no documentation of hematological testing. No indication of providing client a Medical Referral form to obtain the information. Nutritional risk could not be assessed accurately. In 9 of 40 cases, verbal height and weight measurements were documented at certification, however, documentation of medical referral does not appear to be sent until subsequent follow-up appointments. This is a repeat of the finding in the prior fiscal year's audit report, 2023-003. Corrective Action Plan: WIC administration will reeducate all Nutrition staff on the WIC Program’s procedures to obtain anthropometric measurements and blood work for remote appointments and reinforce the requirement that all attempts to obtain anthropometric measurements and blood work must be documented, including providing the participant with a secure document upload link via text or a WIC Medical Referral Form to obtain the information. WIC administration will conduct monthly record review of 10 records for six months to check for compliance with WIC Program procedures and American Rescue Plan Act (ARPA) Waiver Guidance. Any subsequent findings on non-compliance will be address with individual Nutrition staff. Please see below for specific department plan: The WIC Program will implement record review specifically related to WIC Program procedures and ARPA Waiver Guidance documentation for anthropometric measurements and blood work. Contact person responsible for the corrective actions plan: Kristina Schoonmaker Anticipated completion date of corrective action: March 31, 2026 Management’s Response: Management’s Response: The department agrees with the findings and will reeducate staff of procedures within the program to ensure there is proper documentation of all required data elements moving forward.

View Audit 366864

Finding 1153772 (2024-005)

Material Weakness 2024

County of Onondaga, New York

NY

Eligibility Internal Control / Segregation of Duties

Corrective Action Plan for Finding 2024-005 (Low-Income Home Energy Assistance) Finding 2024-005: The following instances of noncompliance with Uniform Guidance were identified: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are rec...

Corrective Action Plan for Finding 2024-005 (Low-Income Home Energy Assistance) Finding 2024-005: The following instances of noncompliance with Uniform Guidance were identified: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are receiving payments. Specifically, the following deficiencies in internal control over compliance were identified: In 4 of 40 cases tested, benefit payments were not supported by adequate documentation in the case file, including applications or income documentation Corrective Action Plan: The Department of Economic Security will reeducate staff on the policies and procedures related to HEAP Benefits and ensure that all documents are properly retained and signed so that they can be provided upon request. Please see below for specific department plan: The Department of Economic Security will reeducate staff on the policies and procedures related to HEAP Benefits and conduct a review of current cases. Contact person responsible for the corrective action plan: Natalie Gallagher (Natalie.Gallagher@dfa.state.ny.us) Anticipated completion date of corrective action: March 31, 2026 Management’s Response: The department agrees with the findings and will reeducate staff of procedures within the program to ensure that all supporting documents are properly obtained.

View Audit 366864

Finding 1153770 (2024-003)

Material Weakness 2024

County of Onondaga, New York

NY

Student Financial Aid Eligibility Internal Control / Segregation of Duties

Corrective Action Plan for Finding 2024-003 (Foster Care) Finding 2024-003: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are receiving payments. Specifically, the following deficiencies in internal control over compliance were ide...

Corrective Action Plan for Finding 2024-003 (Foster Care) Finding 2024-003: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are receiving payments. Specifically, the following deficiencies in internal control over compliance were identified: 5 of 40 cases tested, the LDSS-4810 re-determination checklist was not completed. 4 of 40 cases tested, the LDSS-4810 re-determination checklist in the selected case file was completed but not signed off by both the case worker and supervisor. This is a repeat of the finding in the prior fiscal year's audit report, 2023-002. Corrective Action Plan: The Department of Children and Family Services will reeducate staff on how to properly complete the LDS-48009 and LDSS-4810 forms so that they can be provided upon request. Please see below for specific department plan: The Department of Children and Family Services will conduct a review of current forms to ensure that they are being completed and filed correctly. This will be complete by January 31, 2026. Management’s Response: The department agrees with the findings and will reinforce existing policies and procedures within the Department to ensure that all documents are properly retained and signed.

View Audit 366864

Finding 1153769 (2024-002)

Material Weakness 2024

County of Onondaga, New York

NY

Questioned Costs Student Financial Aid Eligibility

Corrective Action Plan for Finding 2024-002 (Adoption Assistance) Finding 2024-002: The following instances of noncompliance with Uniform Guidance were identified: In 5 of 40 cases tested, subsidy payments were not supported by adequate documentation in the case file. Specifically, the files did not...

Corrective Action Plan for Finding 2024-002 (Adoption Assistance) Finding 2024-002: The following instances of noncompliance with Uniform Guidance were identified: In 5 of 40 cases tested, subsidy payments were not supported by adequate documentation in the case file. Specifically, the files did not contain documentation related to the continuation of assistance until age 21, as a result of a disability. The County’s current policies and procedures are not operating effectively to ensure only eligible recipients are receiving payments. This is a repeat of the finding in the prior fiscal year's audit report, 2023-001. Corrective Action Plan: The Department of Children and Family Services will update our IVE Adoption Subsidy Process to ensure compliance. Please see below for specific department plan: The Department of Children and Family Services will reeducate staff on existing policies and procedures and update the IV-E Adoption Subsidy Determination process to ensure compliance. Contact person responsible for the corrective action plan: Megan Rooney Anticipated completion date of corrective action: March 31, 2026 Management’s Response: The Department agrees with the findings and will make the necessary updates in our processes and procedures to ensure compliance.

View Audit 366864 Questioned Costs: $1

Finding 1153767 (2024-003)

Material Weakness 2024

Township of Bloomfield

NJ

Questioned Costs HUD Housing Programs Eligibility

1. Description: There were discrepancies noted on the HUD‐50058 forms used to determine eligibility for the Housing Choice Voucher Program. (Finding 2023‐003). 2. Analysis: The Uniform Guidance and the compliance statement must be adhered to and complied with when determining eligibility for partici...

1. Description: There were discrepancies noted on the HUD‐50058 forms used to determine eligibility for the Housing Choice Voucher Program. (Finding 2023‐003). 2. Analysis: The Uniform Guidance and the compliance statement must be adhered to and complied with when determining eligibility for participation in the Housing Choice Voucher Program. 3. Corrective Action: The Bloomfield Housing Agency design and implement control procedures with respect to eligibility determinations that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. 4. Implementation Date: Ongoing

View Audit 366862 Questioned Costs: $1

Finding 1153766 (2024-002)

Material Weakness 2024

Township of Bloomfield

NJ

Reporting Internal Control / Segregation of Duties

1. Description: The Township’s IDISC04PR29 Cash on Hand quarterly reports did not agree to the reconciled cash balance in the Community Development Trust bank account. (Finding 2024‐002) 2. Analysis: Policies and procedures be implemented to ensure the CDBG IDISC04PR29 cash on hand quarterly reports...

1. Description: The Township’s IDISC04PR29 Cash on Hand quarterly reports did not agree to the reconciled cash balance in the Community Development Trust bank account. (Finding 2024‐002) 2. Analysis: Policies and procedures be implemented to ensure the CDBG IDISC04PR29 cash on hand quarterly reports are prepared correctly and in agreement with the reconciled cash balances on hand. 3. Corrective Action: Policies and procedures will be implemented to ensure the CDBG IDISC04PR29 cash on hand quarterly reports are prepared correctly and in agreement with the reconciled cash balances on hand. 4. Implementation Date: Ongoing

View Audit 366862

Finding 1153765 (2024-001)

Material Weakness 2024

Township of Bloomfield

NJ

Cash Management

1. Description: The Township did not initiate drawdowns for some community development block grant expenditures that had been paid. Interest earnings exceeded $100 and were not remitted to the U.S. Treasury as required. (Finding 2024‐001). 1. Analysis: Policies and procedures be reviewed and enhance...

1. Description: The Township did not initiate drawdowns for some community development block grant expenditures that had been paid. Interest earnings exceeded $100 and were not remitted to the U.S. Treasury as required. (Finding 2024‐001). 1. Analysis: Policies and procedures be reviewed and enhanced to ensure drawdowns for expenses paid are initiated upon disbursements of the funds. Excess interest earnings should be remitted to the U.S. Treasury as required. 2. Corrective Action: Policies and procedures will be reviewed by the Township’s CDBG consultants and the Director of Finance and said policies and procedures will be enhanced in order to ensure drawdowns for expenses paid are initiated upon disbursements of the funds. Excess interest earnings will be remitted to the U.S. Treasury as required. 3. Implementation Date: Ongoing

View Audit 366862

Finding 1153761 (2024-002)

Material Weakness 2024

Stevens County

MN

Reporting Significant Deficiency

Finding 2024-002: Significant Deficiency – Reporting Repeat of Prior Year Finding 2023-002 Condition: The annual report understated current period expenditures and total cumulative expenditures. Corrective Action: The differences in the reporting are a cumulative effect from incorrect reporting from...

Finding 2024-002: Significant Deficiency – Reporting Repeat of Prior Year Finding 2023-002 Condition: The annual report understated current period expenditures and total cumulative expenditures. Corrective Action: The differences in the reporting are a cumulative effect from incorrect reporting from March 2023. The Administrator was unable to make changes to the 2023 report, so that affected the 2024 report. The Administrator will have Auditor-Treasurer review the final report before submitting. Person Responsible For Corrective Action: Rebecca Young, Administrator Anticipated Completion Date: April 30, 2025

View Audit 366857

Finding 1153760 (2024-003)

Material Weakness 2024

Sawyer County Housing Authority

WI

Allowable Costs / Cost Principles § 200.430

Comments on findings and recommendations The organization concurs with the finding and agrees that after-the-fact time documentation is necessary to comply with federal requirements, even when employees' assignments and hours are consistent. Actions taken or planned The organization has performed a ...

Comments on findings and recommendations The organization concurs with the finding and agrees that after-the-fact time documentation is necessary to comply with federal requirements, even when employees' assignments and hours are consistent. Actions taken or planned The organization has performed a time-study during 2024 to support allocations to programs and has been implemented in 2025. Anticipated completion date January 1, 2025

View Audit 366846

Finding 1153759 (2024-002)

Material Weakness 2024

Sawyer County Housing Authority

WI

HUD Housing Programs Eligibility Significant Deficiency § 200.303

Comments on findings and recommendations The organization concurs with the finding and the auditor’s recommendation. We acknowledge that while the missing file was an isolated incident, internal controls over document retention need improvement to ensure all required tenant files are preserved and r...

Comments on findings and recommendations The organization concurs with the finding and the auditor’s recommendation. We acknowledge that while the missing file was an isolated incident, internal controls over document retention need improvement to ensure all required tenant files are preserved and retrievable. Actions taken or planned The organization is in the process of implementing an electronic document management system with automatic backup features. Additionally, a formal file retention policy is being developed, which will include supervisory review prior to any deletion or purging of files. Staff responsible for document handling will receive training to reinforce compliance with the policy. Anticipated completion date September 30, 2025

View Audit 366846

Finding 1153758 (2024-001)

Material Weakness 2024

Sawyer County Housing Authority

WI

HUD Housing Programs Significant Deficiency Eligibility

Comments on findings and recommendations The organization concurs with the finding and the auditor’s recommendation. We acknowledge that while the missing file was an isolated incident, internal controls over document retention need improvement to ensure all required tenant files are preserved and r...

Comments on findings and recommendations The organization concurs with the finding and the auditor’s recommendation. We acknowledge that while the missing file was an isolated incident, internal controls over document retention need improvement to ensure all required tenant files are preserved and retrievable. Actions taken or planned The organization is in the process of implementing an electronic document management system with automatic backup features. Additionally, a formal file retention policy is being developed, which will include supervisory review prior to any deletion or purging of files. Staff responsible for document handling will receive training to reinforce compliance with the policy. Anticipated completion date September 30, 2025

View Audit 366846

Finding 1153757 (2024-010)

Material Weakness 2024

City of Bangor

ME

Subrecipient Monitoring Cash Management

Management’s Response/Corrective Action Plan: Program managers review and approve each line of reimbursement on the monthly invoices to ensure the allowable costs. After the Grants Accounting Specialist attended a national grant management conference in MAR25, she has since put a plan in place reque...

Management’s Response/Corrective Action Plan: Program managers review and approve each line of reimbursement on the monthly invoices to ensure the allowable costs. After the Grants Accounting Specialist attended a national grant management conference in MAR25, she has since put a plan in place requesting copies of receipts to match a month of invoice (2x per year).

View Audit 366845

Finding 1153756 (2024-009)

Material Weakness 2024

City of Bangor

ME

Reporting

Management’s Response/Corrective Action Plan: There were conflicting due dates in the grant awards. Page 5 of 48 indicated Invoices *should* be submitted the 15th day of the following month of service, *all invoices*, including final MUST be submitted NLT 45 days after the last day of the month for ...

Management’s Response/Corrective Action Plan: There were conflicting due dates in the grant awards. Page 5 of 48 indicated Invoices *should* be submitted the 15th day of the following month of service, *all invoices*, including final MUST be submitted NLT 45 days after the last day of the month for which the service being billed for was performed. On page 12 of 48 the table indicated invoices were due 15 days after each month. It wasn't until Feb 2024 when we received clarification of due dates for invoices which were to use the table on page 12. Justification for late submission for July & Aug 2023 invoices was because we did not receive the *encumbered contract* until 9/13/23. We are unable to submit invoices until we receive the encumbered contract. The Grant Accounting Specialist has created a tracking system for financial reporting which is currently in place.

View Audit 366845

Finding 1153755 (2024-003)

Material Weakness 2024

City of Bangor

ME

Questioned Costs Allowable Costs / Cost Principles

Management’s Response/Corrective Action Plan: In March of 2025 during the audit process, we were asked about reporting budgeted hours vs. actual hours. Based on that inquiry, we have been working on Time Effort Timesheets for those individuals who allocate their time over 2 or more cost centers. The...

Management’s Response/Corrective Action Plan: In March of 2025 during the audit process, we were asked about reporting budgeted hours vs. actual hours. Based on that inquiry, we have been working on Time Effort Timesheets for those individuals who allocate their time over 2 or more cost centers. These Time Effort Timesheets commenced July 2025 and are now standard practice as part of weekly payroll reporting.

View Audit 366845 Questioned Costs: $1

Finding 1153728 (2024-006)

Material Weakness 2024

City of Bangor

ME

Matching / Level of Effort / Earmarking

Management’s Response/Corrective Action Plan: Management and staff were made aware of the amendment to the agreement. Going forward, staff will scan the council agenda for amendments to BACTS agreements.

View Audit 366845

Finding 1153720 (2024-011)

Material Weakness 2024

City of Bangor

ME

Allowable Costs / Cost Principles Procurement, Suspension & Debarment

Management’s Response/Corrective Action Plan: The Transit Department will revise its reimbursement template to exclude encumbrances and unallowable costs and charge non-competitively procured shared costs to the local share.

View Audit 366845

Finding 1153717 (2024-005)

Material Weakness 2024

City of Bangor

ME

Subrecipient Monitoring Reporting

Management’s Response/Corrective Action Plan: The Administrative conditions related to this issue include a delay in entitlement award which caused the City to not complete any IDIS Drawdowns until December 2024. However, during that time, program income was received, and the CDO understands that th...

Management’s Response/Corrective Action Plan: The Administrative conditions related to this issue include a delay in entitlement award which caused the City to not complete any IDIS Drawdowns until December 2024. However, during that time, program income was received, and the CDO understands that the report should have been filed to reflect COH at the deadline. The Community Development Officer consulted with staff from the Auditing firm in July 2023 to inquire about the relevance of FFATA and was told that these reports were not required because the City did not award CDBG funds to Subrecipients. However, several key awards made prior to 2022 were made pursuant to an executed Subrecipient Agreement and would be subject to this requirement. The CDO received clarification on this issue in the Fall of 2024 from HUD during a regional training of all CDBG entitlement communities. It is further understood that all CDBG funds, excluding that provided to income eligible beneficiaries is a Subrecipient for the purpose of FFATA. Pursuant to these findings, the Community Development Officer began revising the CDBG Policies and Procedures to implement these reporting obligations, including: 1. Monthly reports submitted on the FFATA website for any award made to an entity not expressly deemed an eligible beneficiary. This includes nonprofit and for-profit entities completing an approved activity which provides a benefit to low- and moderate-income residents of Bangor. This does not include payments made to or on behalf of LMI individuals in the Homeowner Rehab or Down Payment Assistance programs, but may include all other grants or loans made over $30,000. This will be accomplished by additional training on the use of the online portal and the integration of City software into the project award and reporting process. 2. The CDO continues to review the Cash On Hand reporting process to implement changes which will prevent further delays in reporting. The CDO recently implemented a quarterly desk audit of all CDBG Financials and continues to improve Department efficiency in this area. In addition, staff will be cross-trained to complete this procedure to ensure that personnel changes do not impact the report filing. This will be accomplished by requiring that the Cash on Hand report be entered monthly and updated until the report is submitted at the end of the Quarter.

View Audit 366845

Finding 1153716 (2024-004)

Material Weakness 2024

City of Bangor

ME

Allowable Costs / Cost Principles Period of Performance Internal Control / Segregation of Duties

Management’s Response/Corrective Action Plan: The City of Bangor’s Community Development Block Grant program receives direct oversight by the Community Development Officer, responsible for ensuring compliance with Federal regulations, including the determination of eligibility, allowability, and all...

Management’s Response/Corrective Action Plan: The City of Bangor’s Community Development Block Grant program receives direct oversight by the Community Development Officer, responsible for ensuring compliance with Federal regulations, including the determination of eligibility, allowability, and allocability of all financial expenditures. Previously, the City’s practice concerning CDBG funds provided to other departments allowed those project managers to directly charge the CDBG account through payroll, requisition or direct charges which are not first reviewed and approved by the Community Development Officer. The Community Development Officer has implemented the following procedural changes: 1. Executing Interdepartmental Subrecipient Agreements. This document establishes certain standards and expectations for CDBG-funded programs. In 2025-26, Agreements will create new procedural safeguards including submitting requisitions for all expenditures not contained in the approved budget, and to submit receipts or invoices to the Community Development office directly to back up all approved expenses. 2. The Community Development Officer must review and sign off on all expenses charged to the CDBG account by Community and Economic Development Staff, including “OK To Pay” charges, and requisitions. The Community Development Officer recommends the following changes: 1. The issuance of a separate credit card to be used exclusively for CDBG expenditures. The reconciliation process is very tedious and involves sifting through unrelated expenses, and some expenses which are allocated to CDBG which have not been initiated by the Community Development Division and were deemed ineligible by the Community Development Officer. This creates some challenges finding another account to charge to, often a month or more after the expense occurred. The CDBG program does a monthly drawdown for administrative costs, which requires the CDO to make adjustments for expenses that are discovered during the reconciliation process. 2. Eliminating the practice of providing CDBG account numbers to individual departments to directly charge expenses. This leaves the program particularly vulnerable, as when a department charged nearly $435,000 to the CDBG account, requiring reversal of charges that were not eligible. The CDO believes that this change should be initiated by the Finance department with cooperation by the CED. 3. Establishing a review process for personnel expense outside of Salary and Fringe Benefit. Many charges in SunGard related to 701 charges are not viewable as they are deemed privileged expenses. However, some charges for personnel expenses have required review and reversal, and in one case a charge for “travel” was discovered for a program that does not involve this activity. The Finance Department might consider a change to include review if necessary.

View Audit 366845

Finding 1153713 (2024-008)

Material Weakness 2024

City of Bangor

ME

Management’s Response/Corrective Action Plan: Management will review grant expenditures to ensure all uses of funds are included in the correct quarterly reports. In addition, the grant manager, Charles McInnis (207) 992-4184 has implemented a weekly audit of all SLFRF accounts to ensure accuracy. T...

Management’s Response/Corrective Action Plan: Management will review grant expenditures to ensure all uses of funds are included in the correct quarterly reports. In addition, the grant manager, Charles McInnis (207) 992-4184 has implemented a weekly audit of all SLFRF accounts to ensure accuracy. This process should eliminate any potential for errors on the quarterly reporting process. This process will be on-going with an expected expiration date after the last quarterly report for SLFRF has been submitted.

View Audit 366845

Finding 1153712 (2024-007)

Material Weakness 2024

City of Bangor

ME

Procurement, Suspension & Debarment

Management’s Response/Corrective Action Plan: The Bangor School Department recently adopted DJR- Federal Procurement Manual on 03.20.25. DJR contains a section on Debarment and Suspension – Appendix 1, section H (page 16). Currently, two staff members have created login ID’s. Going forward, the resu...

Management’s Response/Corrective Action Plan: The Bangor School Department recently adopted DJR- Federal Procurement Manual on 03.20.25. DJR contains a section on Debarment and Suspension – Appendix 1, section H (page 16). Currently, two staff members have created login ID’s. Going forward, the results from the System for Award Management (SAM) will be saved in the electronic project folders. GameTime Playground equipment – the Bangor School Department has a ten-year track record using GameTime at all K-5 schools. The choice was made for consistency, quality, delivery, and selection. Going forward the BSD will document in the RFP its intent to pursue consistent purchasing over a multi-year period. Fruit Street portable classroom – the chosen vendor (Schiavi) was made in March 2023 (FY 2023) because they were the only vendor that could fit us into their production window, complete, ship, and install the portable classroom. The BSD then had to retro fit a sprinkler system in the portable as well as $200,000 of utility hook ups. The project was completed missing only one semester of class time.

View Audit 366845

Finding 1153704 (2024-003)

Material Weakness 2024

White County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2024-003 Finding Subject: COVID-10 Coronavirus State and Local Fiscal Recovery Funds-Suspension and Debarment Contact Person Responsible for Corrective Action: Elizabeth J. Billue Contact Phone Number and Email Address: 574-583-1515 libby.billue@whitecounty.in.gov Views of Responsible Offici...

FINDING 2024-003 Finding Subject: COVID-10 Coronavirus State and Local Fiscal Recovery Funds-Suspension and Debarment Contact Person Responsible for Corrective Action: Elizabeth J. Billue Contact Phone Number and Email Address: 574-583-1515 libby.billue@whitecounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The previous planned corrective action was implemented but did not correct the deficiency and the stated issue remains. An Ordinance Establishing a Grant Management Process for White County was approved in response to the original finding. This ordinance is provided annually, and as needed, to all departments as a reminder of the requirements. Although this ordinance was intended to provide direction to all county department grant applicants for proper internal controls, it does not specifically identify suspension and debarment. The Auditor previously met with the County Attorney to put a plan in place to make sure that a suspension and debarment clause is included in all federally funded projects, but a new County Attorney was brought in and the clause has not yet been included. Going forward, the County will require that a suspension and debarment clause be included in the contract or all vendors paid with federal grant dollars will now be checked for their status in SAM.gov. The new County Attorney is on board with the requirement and is working to implement a policy for all future contracts that includes a statement or certification that the vendor is not suspended, debarred or otherwise excluded. Anticipated Completion Date: Immediately, as of August 2025

View Audit 366842

Finding 1153702 (2024-004)

Material Weakness 2024

Thumb Electric Cooperative

MI

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.326

Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CV0019120, 2024 COVID-19 - Coronavirus Capital Projects Fund Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance and Material NoncomplianceFinding Su...

Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CV0019120, 2024 COVID-19 - Coronavirus Capital Projects Fund Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance and Material NoncomplianceFinding Summary: During the course of the engagement, it was identified that the Cooperative's written policy did not address the requirements of 2 CFR sections 200.318 through 200.326. In addition, the Cooperative did not follow procurement, suspension, and debarment procedures required under the Uniform Guidance prior to entering into contracts with vendors. Responsible Individuals: Director of Administration Services, General Manager Corrective Action Plan: The Cooperative will update its Board Policy No. 205 to include the requirements of 2 CFR sections 200.318 through 200.326. In addition, the Cooperative will maintain adequate supporting documentation and records to document history and methods of procurement, suspension, and debarment procedures performed to comply with these CFR sections. Anticipated Completion Date: December 31, 2025

View Audit 366838

Finding 1153701 (2024-003)

Material Weakness 2024

Thumb Electric Cooperative

MI

Reporting Material Weakness

Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CV0019120, 2024 COVID-19 - Coronavirus Capital Projects Fund Reporting Material Weakness in Internal Control over Compliance Finding Summary: The Cooperative has no formal review process for...

Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CV0019120, 2024 COVID-19 - Coronavirus Capital Projects Fund Reporting Material Weakness in Internal Control over Compliance Finding Summary: The Cooperative has no formal review process for the quarterly reports, which could result in a material misstatement of the Cooperative's schedule of expenditures .of federal awards. Responsible Individuals: Director of Administrative Services, General Manager Corrective Action Plan: The Cooperative will implement a formal review process for the quarterly reports, ensuring there is adequate segregation of duties and proper oversight. Anticipated Completion Date: December 31, 2025

View Audit 366838

Finding 1153681 (2024-003)

Material Weakness 2024

Ridgecrest at Richfield

VA

HUD Housing Programs Allowable Costs / Cost Principles

Action plan for two missing leases For FY25, only 2 months exist. During this time, leases were signed and placed in physical files in the business office on the property. The property closed on 12/1/2024 so the new owners do have the signed leases. proposed completion date: Immediately.

View Audit 366834

Corrective Action Plans

Filters