FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
52,068
In database
Filtered Results
49,241
Matching current filters
Showing Page
264 of 1970
25 per page

Filters

Clear
Finding 575953 (2024-002)
Significant Deficiency 2024
Town of Gorham
ME
Procurement, Suspension & Debarment
Management’s response/corrective action plan: School: The School verifies vendors are not suspended or disbarred but does not retain the evidence of doing so. The School will develop and implement a procedure for recording and retaining the verification of vendors. Town: The Town was unaware of this...
Management’s response/corrective action plan: School: The School verifies vendors are not suspended or disbarred but does not retain the evidence of doing so. The School will develop and implement a procedure for recording and retaining the verification of vendors. Town: The Town was unaware of this step in the federal procurement process until April 2024. At this point, most of the ARPA projects have already begun which makes this a repeat finding. The Town has checked the vendors of any projects that started after the finding notification. The Finance Director has communicated to the departments that administer the grant expenditure that this process needs to be done. The Town has checked the vendors of any projects that started after the original finding notification.
View Audit 365875
Finding 575952 (2024-001)
Significant Deficiency 2024
Town of Gorham
ME
HUD Housing Programs Cash Management Reporting
Management response/corrective action: The Town of Gorham does not have a grant manager. The Finance Department consists of two staff and are unable to manage all the Town’s grants. The Town was awarded this grant in March 2023, but the grant application was not fully approved by HUD until 2/28/24, ...
Management response/corrective action: The Town of Gorham does not have a grant manager. The Finance Department consists of two staff and are unable to manage all the Town’s grants. The Town was awarded this grant in March 2023, but the grant application was not fully approved by HUD until 2/28/24, due to HUD staff turnover. Until the grant was fully approved, the Town did not have access to the HUD portal to do the progress reports. The Town had trouble accessing the HUD portal which took months of troubleshooting. The Town was in constant contact with HUD in the progress reporting and voucher reimbursement process, so HUD was aware that the reports would be late. The Town will emphasize the importance of filing reports on time and putting the deadlines in their work calendars.
View Audit 365875
Finding 575951 (2024-001)
Significant Deficiency 2024
Hazelden Betty Ford Foundation and Subsidiaries
MN
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Finding 2024-001: Non-compliance with Special Tests and Provisions: Disbursements Condition For 3 of 25 students selected for testing, the disbursement dates did not agree between the student’s institutional account and the data reported to COD. Each student had disbursements that were later partial...
Finding 2024-001: Non-compliance with Special Tests and Provisions: Disbursements Condition For 3 of 25 students selected for testing, the disbursement dates did not agree between the student’s institutional account and the data reported to COD. Each student had disbursements that were later partially or fully refunded. The sample was not a statistically valid sample. Recommendation It is recommended that policies, procedures and effective controls are put in place to verify that the disbursement dates for federal funds are matching between the student account detail and the COD system. Corrective Action The Foundation will ensure that policies, procedures and effective controls are in place to verify the matching of the disbursement dates for federal funds between the student account detail and the COD system. Anticipated completion date of implementing the corrective action plan will be immediate.
View Audit 365871 Questioned Costs: $1
Senior Citizens Housing Development Corporation of Washington
FL
HUD Housing Programs Internal Control / Segregation of Duties Reporting
FINDING No. 2024-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should make the appropriate transfers out of the insurance escrow account to remedy the over funding and perform regular analysis to ensure...
FINDING No. 2024-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should make the appropriate transfers out of the insurance escrow account to remedy the over funding and perform regular analysis to ensure that funding is adequate but not excessive. Action Taken: The verification of the correct funding amounts is now confirmed on a monthly basis and has been added to the monthly close checklist. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO Irene Phillips CFO
View Audit 365868
Senior Citizens Housing Development Corporation of Washington
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Washington respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 2...
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Washington respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2024 through December 31, 2024 The findings from the December 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: Management should implement the following procedures regarding its replacement reserve account: the correct authorized amount is deposited each month, requests for increases to the replacement reserve are submitted timely, and an executed approval with HUD’s signature is maintained. Action Taken: Staff training has been provided with additional HUD training to make sure a signed 9250 is in the file before making any increased deposit.
View Audit 365868
City of College Park, Georgia
GA
1. Policy Development: We will initiate the development of a comprehensive document retention policy that outlines clear guidelines for the retention, storage, and disposal of documentation. This policy will be designed to meet the City’s operational needs as well as compliance requirements. 2. Appr...
1. Policy Development: We will initiate the development of a comprehensive document retention policy that outlines clear guidelines for the retention, storage, and disposal of documentation. This policy will be designed to meet the City’s operational needs as well as compliance requirements. 2. Approval Process: The draft policy will be presented to the City Council for approval. We will ensure that the policy is well-structured and takes into account the perspectives and needs of all stakeholders. 3. Implementation Plan: Following approval, we will establish a detailed implementation plan that includes timelines, responsibilities, and training for staff involved in document management. 4. Training and Awareness: We will conduct training sessions for employees to familiarize them with the new policy and procedures. This will include workshops and resources that emphasize the importance of compliance and proper documentation practices. 5. Regular Reviews: A schedule for regular reviews and audits will be implemented to ensure adherence to the policy. Feedback mechanisms will be established so that any challenges can be addressed timely. 6. Monitoring and Reporting: We will set up monitoring systems to track compliance with the policy and allow for regular reporting to the City Council on adherence levels and any issues that arise.
View Audit 365853
City of College Park, Georgia
GA
Internal Control / Segregation of Duties
1. Implementation of a Segregation of Duties Policy: We will develop and implement a comprehensive policy outlining specific roles and responsibilities within financial processes to ensure that no single individual has control over all aspects of a financial transaction. 2. Increasing Oversight: We ...
1. Implementation of a Segregation of Duties Policy: We will develop and implement a comprehensive policy outlining specific roles and responsibilities within financial processes to ensure that no single individual has control over all aspects of a financial transaction. 2. Increasing Oversight: We will enhance monitoring and oversight of financial operations by introducing regular audits and reviews of financial transactions. This will include establishing a committee responsible for oversight to ensure compliance with the segregation of duties policy. 3. Staff Training: We will invest in targeted training programs for our staff to ensure they are equipped with the knowledge and skills necessary to effectively fulfill their roles while adhering to established financial controls and procedures. 4. Addressing Staffing Issues: We will evaluate our current staffing levels and make necessary adjustments to hire and retain qualified personnel. We aim to reduce turnover rates by improving employee engagement and satisfaction. 5. Continuous Evaluation: We will periodically assess our financial processes and the effectiveness of the segregation of duties. Feedback loops will be established to refine our approach and address emerging challenges promptly.
View Audit 365853
City of College Park, Georgia
GA
Reporting
1. Update and complete SOPs for all critical transaction areas, ensuring their consistent enforcement. 2. Conduct a formal risk assessment, which should include the creation of a control risk matrix. 3. Establish an Internal Audit function dedicated to the design, implementation, and oversight of a ...
1. Update and complete SOPs for all critical transaction areas, ensuring their consistent enforcement. 2. Conduct a formal risk assessment, which should include the creation of a control risk matrix. 3. Establish an Internal Audit function dedicated to the design, implementation, and oversight of a formal control framework.
View Audit 365853
City of College Park, Georgia
GA
1. Assessment of Staffing Needs: We will conduct a thorough evaluation of our current staffing levels and project future personnel requirements. This will help us identify gaps in our workforce that need to be filled with qualified candidates. 2. Recruitment of Qualified Personnel: We are committed ...
1. Assessment of Staffing Needs: We will conduct a thorough evaluation of our current staffing levels and project future personnel requirements. This will help us identify gaps in our workforce that need to be filled with qualified candidates. 2. Recruitment of Qualified Personnel: We are committed to enhancing our recruitment process to attract skilled and experienced professionals. This may involve refining job descriptions, broadening our outreach efforts, and utilizing targeted recruitment strategies. 3. Onboarding and Training Programs: Once new hires are in place, we will establish a comprehensive onboarding program to ensure they are well-acquainted with our policies, procedures, and systems. Ongoing training will be provided to facilitate continuous professional development and integration into the team. 4. Retention Strategies: In addition to recruitment and training, we will explore and implement strategies aimed at improving employee satisfaction and retention. This may include offering competitive compensation packages, fostering a positive work environment, and encouraging professional growth opportunities.
View Audit 365853
City of College Park, Georgia
GA
1. Establish a Dedicated Compliance Team: We plan to create a small team responsible for overseeing financial and compliance requirements to ensure that deadlines are met. 2. Develop Internal Timelines: We will implement a timeline aligned with federal submission requirements that provides ample tim...
1. Establish a Dedicated Compliance Team: We plan to create a small team responsible for overseeing financial and compliance requirements to ensure that deadlines are met. 2. Develop Internal Timelines: We will implement a timeline aligned with federal submission requirements that provides ample time for audit completion and review processes. This will include setting preliminary deadlines well in advance of the federal requirement. 3. Improve Communication with Auditors: We will engage in regular check-ins with our external auditors to monitor progress and identify any potential roadblocks that could lead to delays. 4. Training for Staff: We will provide training for existing staff to enhance their understanding of federal compliance obligations, which will help in maintaining rigorous oversight of financial deadlines. 5. Regular Monitoring and Reporting: We will create a process for regular monitoring and reporting of compliance status to management to ensure that we remain on track with all submissions.
View Audit 365853
City of College Park, Georgia
GA
1. Policy Development: We will initiate the development of a comprehensive document retention policy that outlines clear guidelines for the retention, storage, and disposal of documentation. This policy will be designed to meet the City’s operational needs as well as compliance requirements. 2. Appr...
1. Policy Development: We will initiate the development of a comprehensive document retention policy that outlines clear guidelines for the retention, storage, and disposal of documentation. This policy will be designed to meet the City’s operational needs as well as compliance requirements. 2. Approval Process: The draft policy will be presented to the City Council for approval. We will ensure that the policy is well-structured and takes into account the perspectives and needs of all stakeholders. 3. Implementation Plan: Following approval, we will establish a detailed implementation plan that includes timelines, responsibilities, and training for staff involved in document management. 4. Training and Awareness: We will conduct training sessions for employees to familiarize them with the new policy and procedures. This will include workshops and resources that emphasize the importance of compliance and proper documentation practices. 5. Regular Reviews: A schedule for regular reviews and audits will be implemented to ensure adherence to the policy. Feedback mechanisms will be established so that any challenges can be addressed timely. 6. Monitoring and Reporting: We will set up monitoring systems to track compliance with the policy and allow for regular reporting to the City Council on adherence levels and any issues that arise.
View Audit 365853
City of College Park, Georgia
GA
Reporting
1. Immediate Review: A comprehensive review of all grant revenues and expenditures has been initiated. We are collating data from our financial systems to identify discrepancies and ensure compliance with accrual accounting principles. 2. Establishment of Procedures: We are developing formal procedu...
1. Immediate Review: A comprehensive review of all grant revenues and expenditures has been initiated. We are collating data from our financial systems to identify discrepancies and ensure compliance with accrual accounting principles. 2. Establishment of Procedures: We are developing formal procedures and guidelines to ensure that revenue recognition aligns with the expenditures incurred. These guidelines will incorporate the principles of the matching concept to enhance accuracy in reporting. 3. Implementation of a Review Process: A dedicated team will be assigned to oversee the preparation of the SEFA. This team will conduct regular reviews and reconciliations of all reported expenditures against revenues recognized in our financial statements. 4. Training and Development: Management will provide training for relevant staff on revenue recognition principles and the importance of SEFA requirements. This will include workshops focused on financial reporting standards to ensure everyone is adequately equipped to comply. 5. Regular Audits: We commit to conducting periodic audits of grant activities and SEFA reporting to identify any potential issues proactively and correct them before they impact our financial reporting.
View Audit 365853
Finding 575882 (2024-003)
Material Weakness 2024
Buckeye Local School District
OH
Eligibility School Nutrition Programs Matching / Level of Effort / Earmarking § 200.303
The District beginning in FY 2025 became part of the Community Eligibility Program allowing for all students to receive free lunch and breakfast. As such, the District is not using Pay Schools to determine eligibility.
The District beginning in FY 2025 became part of the Community Eligibility Program allowing for all students to receive free lunch and breakfast. As such, the District is not using Pay Schools to determine eligibility.
View Audit 365847
Planned Parenthood South Atlantic, Inc.
NC
Finding 2024-002 Recommendation: The Organization should ensure that financial assessments are maintained to support patients’ income classifications and amounts charged. Corrective Action: Management will establish enhanced controls to ensure compliance with financial assessment requirements: •Syst...
Finding 2024-002 Recommendation: The Organization should ensure that financial assessments are maintained to support patients’ income classifications and amounts charged. Corrective Action: Management will establish enhanced controls to ensure compliance with financial assessment requirements: •System Safeguards: Configure patient financial systems to prevent existing financialassessments from being overwritten when updates are made. •Documentation Procedures: Require scanned or electronic copies of financial assessments tobe retained in each patient record for audit verification. •Training: Staff will receive mandatory training on documentation standards, system use, andcompliance with Title X financial assessment rules. Training will be incorporated into new hireonboarding and annual compliance refreshers. •Monitoring: Quarterly compliance reviews will be conducted by the Finance Department inpartnership with Compliance to ensure proper maintenance of financial assessments. Findingswill be reported to management and corrective measures taken immediately. Person Responsible: Karl Leveille, Chief Financial Officer Anticipated Completion Date: Beginning April 2025, when Title X funds were withheld by the Organization. In the event funding is restored, corrective measures — including staff training, documentation, and monitoring — will be fully in place.
View Audit 365838
Finding 575879 (2024-001)
Significant Deficiency 2024
The Nurturing Center, Inc.
MT
Reporting Internal Control / Segregation of Duties
2024-001 Delinquent Audit Report Recommendation: We recommend the Organization implement procedures to ensure the accounting records and information pertaining to the audit process are finalized and made available to the auditors to allow adequate time to complete the audit prior to the statutory de...
2024-001 Delinquent Audit Report Recommendation: We recommend the Organization implement procedures to ensure the accounting records and information pertaining to the audit process are finalized and made available to the auditors to allow adequate time to complete the audit prior to the statutory deadline. Management’s Response: We concur with the recommendation, and the corrective action will be implemented as of August 20, 2025.
View Audit 365827
Finding 575874 (2024-001)
Material Weakness 2024
United Auto Workers Senior Citizens' Center Inc.
IL
HUD Housing Programs Internal Control / Segregation of Duties Material Weakness
Segregation of Duties Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and fraud. Explanation of disagreement with audit finding: There is no disagreement with the audit...
Segregation of Duties Recommendation: When this condition exists, management’s and the board’s close supervision and review of accounting information is the best means of preventing or detecting errors and fraud. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We agree and will continue to monitor financial results and accounting information as hiring additional employees is not practical. Name(s) of the contact person(s) responsible for corrective action: Donald Bly Planned completion date for corrective action plan: In process If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Donald Bly at 309-347-7791.
View Audit 365821
Finding 575846 (2024-001)
Significant Deficiency 2024
Forest Preserve District of Dupage County
IL
Internal Control / Segregation of Duties
Finding 2024 – 001: Audit Journal Entries Condition: During audit fieldwork, our testing resulted in significant audit adjustments in order to present materially accurate financial statements. Plan: The Interim Director of Finance, along with staff, will review year-end adjustments as part of the au...
Finding 2024 – 001: Audit Journal Entries Condition: During audit fieldwork, our testing resulted in significant audit adjustments in order to present materially accurate financial statements. Plan: The Interim Director of Finance, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork. Anticipated Date of Completion: 2.1.26 Name of Contact Person: Brian Kuszewski, Interim Director of Finance Management Response Management acknowledges this comment and will work to correct in the coming year.
View Audit 365816
Finding 575845 (2024-002)
Significant Deficiency 2024
Fraser
MN
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.512
2024-02: Timely Submission The Single Audit Reporting Package for the year ended December 31, 2023 was submitted to the Federal Audit Clearing House on April 26, 2025, which was beyond the required date of September 30, 2024. This late submission constitutes noncompliance with 2 CFR §200.512(a). Des...
2024-02: Timely Submission The Single Audit Reporting Package for the year ended December 31, 2023 was submitted to the Federal Audit Clearing House on April 26, 2025, which was beyond the required date of September 30, 2024. This late submission constitutes noncompliance with 2 CFR §200.512(a). Description of Finding: The Single Audit Reporting Package for the year ended December 31, 2023 was required to be filed the earlier of 30 days after the receipt of the auditors’ report or nine months after year end. The Single Audit Reporting Package was uploaded to the Federal Audit Clearinghouse and was reviewed and approved; however, it was not submitted at that time resulting in the submission being late. Statement of Concurrence or Nonconcurrence: We concur with the finding and recommendation. Corrective Action: Management will implement an additional step to the submission process to ensure the uploaded and approved Single Audit Reporting Package is timely submitted. The additional step will involve a reminder to reach out to its auditor on or prior to the due date if communication from its auditor noting its certification is not received. Projected Completion Date: 7/10/2025 Corrective Action: Management will continue to review and improve internal control procedures to identify and correct weaknesses that are resulting in reporting errors. Name of Contact Person: James Strickland, Controller 612-400-6155 james.strickland@fraser.org If the U.S. Department of Health and Human Services has questions regarding this Plan, please call James Strickland at 612-400-6155.
View Audit 365812
Finding 575843 (2024-001)
Significant Deficiency 2024
Wilkinson County Board of Education
GA
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303 § 200.318 § 200.320 § 200.403
FA 2024-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: ...
FA 2024-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 245GA324N1199 (Year: 2024), 235GA32N1099 (Year: 2023) Questioned Costs: $7,388 Description: A review of expenditures charged to the Child Nutrition Cluster revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were reviewed and approved and that the School District's procurement and suspension and debarment procedures were followed. Corrective Action Plans: The following corrective actions will be implemented by the School District: 1. Implement Strengthened Pre-Approval and Documentation Procedures: a. All Child Nutrition purchases will require a completed purchase request form that clearly identifies the funding source, purpose, and allowability under federal guidelines. b. Documentation (invoices, quotes, purchase orders) must be attached and reviewed by the School Nutrition Director and CFO or designee before approval. 2. Enhance Segregation of Duties: a. The individual initiating a purchase or expenditure will not be the same person approving or reconciling it. b. Monthly expenditure reviews will be performed jointly by the Finance Department and School Nutrition leadership to ensure accuracy and compliance. 3. Establish an Internal Monitoring Checklist: a. The School Nutrition Department will implement a monthly internal monitoring checklist that includes documentation review, reconciliation of expenditures, and verification of procurement compliance. The CFO will meet with the Nutrition director monthly. 4. Update Written Polices and Procedures: a. The district's Financial Procedures Manual and the School Nutrition Operations Manual will be updated by December 2025 to reflect all new internal control steps and approval requirements specific to federal expenditures. Estimated Completion Date: June 30, 2026 Contact Person: Tiffany Crockett, Chief Financial Officer Telephone: 478-946-5521 Email: tiffany.crockett@wilkinson.k12.ga.us
View Audit 365811 Questioned Costs: $1
Finding 575838 (2024-003)
Material Weakness 2024
Tulare County Regional Transit Agency
CA
Reporting Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.510
Finding 2024-003 – Preparation of Schedule of Expenditures of Federal Awards (SEFA) (Material Weakness) (Repeat Finding) Corrective Action Plan Strengthening Internal Controls • Implement a formal SEFA preparation checklist aligned with the Uniform Guidance. • Require dual-level review (Finance Ma...
Finding 2024-003 – Preparation of Schedule of Expenditures of Federal Awards (SEFA) (Material Weakness) (Repeat Finding) Corrective Action Plan Strengthening Internal Controls • Implement a formal SEFA preparation checklist aligned with the Uniform Guidance. • Require dual-level review (Finance Manager and Executive Director) of all SEFA schedules before submission to external auditors. • Establish reconciliation procedures that tie SEFA expenditures to the general ledger, grant agreements, and drawdown records. Year-End Closing Procedures • Revise year-end close calendar to include specific SEFA preparation deadlines and review steps. • Require supporting documentation (trial balance reports, grant reconciliations, and expenditure detail by funding source) to be retained and cross-referenced to the SEFA. Training • Provide targeted training to finance and grants staff on SEFA preparation, Uniform Guidance requirements, and OMB Compliance Supplement updates. • Require annual refresher training for staff responsible for grant accounting and reporting. Responsible Parties • Finance Director (Primary) • Executive Director (Oversight and Resources) Anticipated Completion Date Full implementation by June 30, 2025 (in time for fiscal year 2024-2025 reporting cycle).
View Audit 365807
Finding 575831 (2024-002)
Significant Deficiency 2024
City of Lake Lillian
MN
Internal Control / Segregation of Duties
Segregation of Duties
Segregation of Duties
View Audit 365805
Finding 575831 (2024-002)
Significant Deficiency 2024
City of Lake Lillian
MN
Internal Control / Segregation of Duties
Name of Contact Person: Casey Ochs, City Clerk
Name of Contact Person: Casey Ochs, City Clerk
View Audit 365805
Finding 575831 (2024-002)
Significant Deficiency 2024
City of Lake Lillian
MN
Internal Control / Segregation of Duties
Correction Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing some of these controls.
Correction Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing some of these controls.
View Audit 365805
Finding 575831 (2024-002)
Significant Deficiency 2024
City of Lake Lillian
MN
Internal Control / Segregation of Duties
Proposed Completion Date: The City Council will implement the above procedures immediately.
Proposed Completion Date: The City Council will implement the above procedures immediately.
View Audit 365805
Finding 575829 (2024-001)
Significant Deficiency 2024
City of Lake Lillian
MN
Auditor Prepared Financial Statements
Auditor Prepared Financial Statements
View Audit 365805
« 1 262 263 265 266 1970 »