Corrective Action Plans

Finding 520258 (2024-002)

Significant Deficiency 2024

IL

Questioned Costs Cash Management

Finding Number: 2024-002 Finding Synopsis: The District submitted to the state for reimbursement costs that were not applicable to specific grants in the District's expenditure reports. Action Steps: Management will develop and implement procedures to ensure that reimbursement requests and supportin...

Finding Number: 2024-002 Finding Synopsis: The District submitted to the state for reimbursement costs that were not applicable to specific grants in the District's expenditure reports. Action Steps: Management will develop and implement procedures to ensure that reimbursement requests and supporting documentation are reviewed by a second person. Contact Person: Alicia Cieszykowski, Assistant Superintendent for Business Services, 630-295-5430 Anticipated Completion Date: 06/30/2025

View Audit 339900 Questioned Costs: $1

Finding 520255 (2024-001)

None 2024

Lake Park High School District No. 108

IL

Finding Synopsis: Data submitted on the LEA Data Collection Form showed some key line-item expenditures categorized differently from previously filed expenditure reports. Action Steps: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure r...

Finding Synopsis: Data submitted on the LEA Data Collection Form showed some key line-item expenditures categorized differently from previously filed expenditure reports. Action Steps: Management will implement procedures including reconciling amounts between underlying data, quarterly expenditure reports, and annual data collection reports. Additionally, reports and supporting documentation will be reviewed by a second person. Contact Person: Alicia Cieszykowski, Assistant Superintendent for Business Services, 630-295-5430 Anticipated Completion Date: 06/30/2025

View Audit 339900

Finding 520252 (2024-001)

Significant Deficiency 2024

Family Health Services of Erie County

OH

Eligibility Significant Deficiency Program Income

Finding Number: 2024-001 Anticipated Completion Date: January 31, 2025 Responsible Contact Person: David Tatro, CEO Planned Corrective Action: The Organization provided approximately 2,300 self-pay encounters to be audited for the year ended May 31, 2024. 40 encounters were identified for compliance...

Finding Number: 2024-001 Anticipated Completion Date: January 31, 2025 Responsible Contact Person: David Tatro, CEO Planned Corrective Action: The Organization provided approximately 2,300 self-pay encounters to be audited for the year ended May 31, 2024. 40 encounters were identified for compliance testing related to the sliding fee. Three self-pay accounts were identified with issues which resulted in this finding. The issues related to patients receiving an improper discount rate. This issue will be resolved as of January 31, 2025 by reviewing all sliding fee scale applications for accuracy. The Organization will continue to monitor the sliding fee scale amounts applied to ensure ongoing compliance with the requirements. The Organization will review five sliding fee scale applications each week to ensure eligibility determination, billing and collection follows the Sliding Fee Discount Program. This will go through May 2025 with a reassessment at that point, based on the results of the internal review.

View Audit 339892

Finding 520248 (2024-001)

Significant Deficiency 2024

Riverview School District

AR

Questioned Costs School Nutrition Programs Cash Management

One application was not properly approved by the verifying official: As the verifying official, the Food Service Director will check all applications going forward to ensure that the applications have been signed by the verifying official.

View Audit 339876 Questioned Costs: $1

Finding 520248 (2024-001)

Significant Deficiency 2024

Riverview School District

AR

Questioned Costs School Nutrition Programs Cash Management

One application was incorrectly classified as free rather than paid: Food Service Director will send each building secretaries an email reminding them to make sure all sources of income are entered with the correct dollar amounts and frequency of pay so the eTrition system will calculate correctly ...

One application was incorrectly classified as free rather than paid: Food Service Director will send each building secretaries an email reminding them to make sure all sources of income are entered with the correct dollar amounts and frequency of pay so the eTrition system will calculate correctly to determine eligibility according to the USDA income eligibility guidelines. The determining officials and the verifying official will either attend in person or digitally a refresher class if offered by the Wilbur D Mills Education Cooperative in the summer of 2025.

View Audit 339876 Questioned Costs: $1

Finding 520248 (2024-001)

Significant Deficiency 2024

Riverview School District

AR

Questioned Costs School Nutrition Programs Cash Management

One application was not available for audit inspection: All applications will be maintained for audit inspection. Going forward the Food Service Director will make sure all members of the household are listed on the application and matches the application in eTrition .

View Audit 339876 Questioned Costs: $1

Finding 520247 (2024-002)

None 2024

Hands Center City Apartments, Inc.

PA

HUD Housing Programs Subrecipient Monitoring

We concur with the auditors' finding that the Project failed to complete and submit recertifications within the required timeframe. HANDS did fail to complete recertifications timely not due to insufficient tracking, but due to lack of staff. We understand that late certifications can lead to inaccu...

We concur with the auditors' finding that the Project failed to complete and submit recertifications within the required timeframe. HANDS did fail to complete recertifications timely not due to insufficient tracking, but due to lack of staff. We understand that late certifications can lead to inaccurate rents/subsidies, which lead to subsequent adjustments. We will continue interviewing applicants for vacant positions, and existing employees will continue to assist in covering the vacant positions without putting their own portfolios at risk of falling behind. We will strengthen training in the area of sending tenants HUD required notices of recertification and following the steps for termination of subsidy. The tracking system is built into our property management software, and all managers and assistant managers have been trained in its use. As stated above, we will follow the same plan of action for HUD/LIHTC training after the initial 90-day probationary period has concluded.

View Audit 339874

Finding 520246 (2024-001)

Significant Deficiency 2024

Hands Center City Apartments, Inc.

PA

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and...

We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and never properly functioned as it should. The CEO, Matthew Good, and the Director of Community Management, Cathy Consilgio, had decided prior to the audit engagement that a third party would be contracted to review applicant files prior to move-in for all HUD subsidized properties. (We have used AJ Johnson to review/approve LIHTC/HOME files for several years.) Employee training had been put on hold due to the upcoming HOTMA changes, and as the dates for HOTMA were pushed, training lagged. Our policy is as follows: once a new hire Property Manager or Assistant Property Manager completes the initial 90-day probationary period, they will be scheduled for formal HUD occupany training, and formal LIHTC training if it applies to their portfolio. Current employes will receive training bi-annually, which may include training that occures during the PAHMA conferences. All employes receive Fair Housing Training at least bi-annually, with new employees being scheduled for the first available training after their initial 90-day probationary period. The tracking sheet will be updated as training occurs, and any certificates earned will be kept on file.

View Audit 339874

Finding 520245 (2024-002)

None 2024

Hands Metro Apartments, Inc.

PA

HUD Housing Programs Subrecipient Monitoring

We concur with the auditors' finding that the Project failed to complete and submit recertifications within the required timeframe. HANDS did fail to complete recertifications timely not due to insufficient tracking, but due to lack of staff. We understand that late certifications can lead to inaccu...

We concur with the auditors' finding that the Project failed to complete and submit recertifications within the required timeframe. HANDS did fail to complete recertifications timely not due to insufficient tracking, but due to lack of staff. We understand that late certifications can lead to inaccurate rents/subsidies, which lead to subsequent adjustments. We will continue interviewing applicants for vacant positions, and existing employees will continue to assist in covering the vacant positions without putting their own portfolios at risk of falling behind. We will strengthen training in the area of sending tenants HUD required notices of recertification and following the steps for termination of subsidy. The tracking system is built into our property management software, and all managers and assistant managers have been trained in its use. As stated above, we will follow the same plan of action for HUD/LIHTC training after the initial 90-day probationary period has concluded.

View Audit 339872

Finding 520244 (2024-001)

Significant Deficiency 2024

Hands Metro Apartments, Inc.

PA

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and...

We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and never properly functioned as it should. The CEO, Matthew Good, and the Director of Community Management, Cathy Consilgio, had decided prior to the audit engagement that a third party would be contracted to review applicant files prior to move-in for all HUD subsidized properties. (We have used AJ Johnson to review/approve LIHTC/HOME files for several years.) Employee training had been put on hold due to the upcoming HOTMA changes, and as the dates for HOTMA were pushed, training lagged. Our policy is as follows: once a new hire Property Manager or Assistant Property Manager completes the initial 90-day probationary period, they will be scheduled for formal HUD occupany training, and formal LIHTC training if it applies to their portfolio. Current employes will receive training bi-annually, which may include training that occures during the PAHMA conferences. All employes receive Fair Housing Training at least bi-annually, with new employees being scheduled for the first available training after their initial 90-day probationary period. The tracking sheet will be updated as training occurs, and any certificates earned will be kept on file.

View Audit 339872

Finding 520243 (2024-002)

None 2024

Maryvale Apartments, Inc.

PA

HUD Housing Programs Subrecipient Monitoring

We concur with the auditors' finding that the Project failed to complete and submit recertifications within the required timeframe. HANDS did fail to complete recertifications timely not due to insufficient tracking, but due to lack of staff. We understand that late certifications can lead to inaccu...

We concur with the auditors' finding that the Project failed to complete and submit recertifications within the required timeframe. HANDS did fail to complete recertifications timely not due to insufficient tracking, but due to lack of staff. We understand that late certifications can lead to inaccurate rents/subsidies, which lead to subsequent adjustments. We will continue interviewing applicants for vacant positions, and existing employees will continue to assist in covering the vacant positions without putting their own portfolios at risk of falling behind. We will strengthen training in the area of sending tenants HUD required notices of recertification and following the steps for termination of subsidy. The tracking system is built into our property management software, and all managers and assistant managers have been trained in its use. As stated above, we will follow the same plan of action for HUD/LIHTC training after the initial 90-day probationary period has concluded.

View Audit 339871

Finding 520242 (2024-001)

Significant Deficiency 2024

Maryvale Apartments, Inc.

PA

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and...

We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and never properly functioned as it should. The CEO, Matthew Good, and the Director of Community Management, Cathy Consilgio, had decided prior to the audit engagement that a third party would be contracted to review applicant files prior to move-in for all HUD subsidized properties. (We have used AJ Johnson to review/approve LIHTC/HOME files for several years.) Employee training had been put on hold due to the upcoming HOTMA changes, and as the dates for HOTMA were pushed, training lagged. Our policy is as follows: once a new hire Property Manager or Assistant Property Manager completes the initial 90-day probationary period, they will be scheduled for formal HUD occupany training, and formal LIHTC training if it applies to their portfolio. Current employes will receive training bi-annually, which may include training that occures during the PAHMA conferences. All employes receive Fair Housing Training at least bi-annually, with new employees being scheduled for the first available training after their initial 90-day probationary period. The tracking sheet will be updated as training occurs, and any certificates earned will be kept on file.

View Audit 339871

Finding 520241 (2024-001)

Significant Deficiency 2024

Hands Triad Housing, Inc.

PA

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and...

We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and never properly functioned as it should. The CEO, Matthew Good, and the Director of Community Management, Cathy Consilgio, had decided prior to the audit engagement that a third party would be contracted to review applicant files prior to move-in for all HUD subsidized properties. (We have used AJ Johnson to review/approve LIHTC/HOME files for several years.) Employee training had been put on hold due to the upcoming HOTMA changes, and as the dates for HOTMA were pushed, training lagged. Our policy is as follows: once a new hire Property Manager or Assistant Property Manager completes the initial 90-day probationary period, they will be scheduled for formal HUD occupany training, and formal LIHTC training if it applies to their portfolio. Current employes will receive training bi-annually, which may include training that occures during the PAHMA conferences. All employes receive Fair Housing Training at least bi-annually, with new employees being scheduled for the first available training after their initial 90-day probationary period. The tracking sheet will be updated as training occurs, and any certificates earned will be kept on file.

View Audit 339870

Finding 520240 (2024-001)

Significant Deficiency 2024

Niagara Apartments, Inc.

PA

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and...

We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and never properly functioned as it should. The CEO, Matthew Good, and the Director of Community Management, Cathy Consilgio, had decided prior to the audit engagement that a third party would be contracted to review applicant files prior to move-in for all HUD subsidized properties. (We have used AJ Johnson to review/approve LIHTC/HOME files for several years.) Employee training had been put on hold due to the upcoming HOTMA changes, and as the dates for HOTMA were pushed, training lagged. Our policy is as follows: once a new hire Property Manager or Assistant Property Manager completes the initial 90-day probationary period, they will be scheduled for formal HUD occupany training, and formal LIHTC training if it applies to their portfolio. Current employes will receive training bi-annually, which may include training that occures during the PAHMA conferences. All employes receive Fair Housing Training at least bi-annually, with new employees being scheduled for the first available training after their initial 90-day probationary period. The tracking sheet will be updated as training occurs, and any certificates earned will be kept on file.

View Audit 339869

Finding 520239 (2024-001)

Significant Deficiency 2024

Capabilities of Crawford County, Inc.

PA

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and...

We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and never properly functioned as it should. The CEO, Matthew Good, and the Director of Community Management, Cathy Consilgio, had decided prior to the audit engagement that a third party would be contracted to review applicant files prior to move-in for all HUD subsidized properties. (We have used AJ Johnson to review/approve LIHTC/HOME files for several years.) Employee training had been put on hold due to the upcoming HOTMA changes, and as the dates for HOTMA were pushed, training lagged. Our policy is as follows: once a new hire Property Manager or Assistant Property Manager completes the initial 90-day probationary period, they will be scheduled for formal HUD occupany training, and formal LIHTC training if it applies to their portfolio. Current employes will receive training bi-annually, which may include training that occures during the PAHMA conferences. All employes receive Fair Housing Training at least bi-annually, with new employees being scheduled for the first available training after their initial 90-day probationary period. The tracking sheet will be updated as training occurs, and any certificates earned will be kept on file.

View Audit 339868

Finding 520238 (2024-001)

Significant Deficiency 2024

Brookside Apartments, Inc.

PA

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and...

We concer with the auditors' finding that the project did not have adequate internal controls in place over tenant eligbility determination process per HUD's guidelines. While HANDS has internal policies and procedures for review of tenant certifications, the compliance position has been vacant and never properly functioned as it should. The CEO, Matthew Good, and the Director of Community Management, Cathy Consilgio, had decided prior to the audit engagement that a third party would be contracted to review applicant files prior to move-in for all HUD subsidized properties. (We have used AJ Johnson to review/approve LIHTC/HOME files for several years.) Employee training had been put on hold due to the upcoming HOTMA changes, and as the dates for HOTMA were pushed, training lagged. Our policy is as follows: once a new hire Property Manager or Assistant Property Manager completes the initial 90-day probationary period, they will be scheduled for formal HUD occupany training, and formal LIHTC training if it applies to their portfolio. Current employes will receive training bi-annually, which may include training that occures during the PAHMA conferences. All employes receive Fair Housing Training at least bi-annually, with new employees being scheduled for the first available training after their initial 90-day probationary period. The tracking sheet will be updated as training occurs, and any certificates earned will be kept on file.

View Audit 339867

Finding 520237 (2024-013)

Significant Deficiency 2024

City of Albuquerque

NM

Reporting Internal Control / Segregation of Duties Procurement, Suspension & Debarment

The City concurs with the finding. The CDBG contract check list has been updated to include the FFATA reporting requirement. The Fiscal CDBG Policies and procedures have been modified to include a section on FFATA reporting to be completed with the time frame set forth in the FF AT A requirements.

View Audit 339863

Finding 520236 (2024-012)

Significant Deficiency 2024

City of Albuquerque

NM

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

The City concurs with the finding. The APD Grant Administrator will establish a process to ensure that all programmatic reports are submitted on time by creating a spreadsheet to track the due dates for each programmatic report. Once the reports are submitted, it will be the responsibility of the Gr...

The City concurs with the finding. The APD Grant Administrator will establish a process to ensure that all programmatic reports are submitted on time by creating a spreadsheet to track the due dates for each programmatic report. Once the reports are submitted, it will be the responsibility of the Grant Coordinator to record the submission date. If a report is submitted late, the Grant Coordinator must contact the grantor by the end of the day to explain the reason for the delay.

View Audit 339863

Finding 520235 (2024-011)

Significant Deficiency 2024

City of Albuquerque

NM

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303 § 200.403

The City concurs with the finding. Albuquerque Police Department (APD) Grant Administrator will meet with the City Grant Administrator to review and prepare the necessary payroll corrections, ensuring that all payroll charges allocated to the grant are accurate. The APD Grant Administrator will be r...

The City concurs with the finding. Albuquerque Police Department (APD) Grant Administrator will meet with the City Grant Administrator to review and prepare the necessary payroll corrections, ensuring that all payroll charges allocated to the grant are accurate. The APD Grant Administrator will be responsible for submitting correcting payroll reclassifications to the City's Grants Management Section for review, entry and approval no later than January 31, 2025. APD will work directly with the City's Grants Management Section to establish new reconciliation, reclassification and validation processes to ensure that only eligible officers and pay types are charged to the grant.

View Audit 339863

Finding 520234 (2024-010)

Significant Deficiency 2024

City of Albuquerque

NM

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.511

The City concurs with the finding. Transit Department staff is in the process of developing a policy establishing internal controls over timekeeping and is near finalizing the policy. Once finalized, the policy will be reviewed with appropriate parties. Further, the Transit Department is exploring t...

The City concurs with the finding. Transit Department staff is in the process of developing a policy establishing internal controls over timekeeping and is near finalizing the policy. Once finalized, the policy will be reviewed with appropriate parties. Further, the Transit Department is exploring the purchase and implementation of additional software to assist with enacting these controls.

View Audit 339863

Finding 520233 (2024-009)

Significant Deficiency 2024

City of Albuquerque

NM

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

The City concurs with the finding. The City's Grant Administrator will work with the Department of Health, Housing and Homeless and the Department of Municipal Development to adequately document the comparison of capital expenditure options and demonstrate the superiority of the chosen capital proje...

The City concurs with the finding. The City's Grant Administrator will work with the Department of Health, Housing and Homeless and the Department of Municipal Development to adequately document the comparison of capital expenditure options and demonstrate the superiority of the chosen capital project in the final written justifications.

View Audit 339863

Finding 520229 (2024-004)

Material Weakness 2024

Covington Community School Corporation

IN

Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313

Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U200013 Pass-Through Entity: Indiana Departmen...

Information on the federal program: Subject: Education Stabilization Fund – Internal Controls Federal Agency: Department of Education Federal Program: COVID-19 – Education Stabilization Fund Assistance Listing Number: 84.425U Federal Award Numbers: S425U200013 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Equipment and Real Property Management Audit Findings: Material Weakness Context: The School Corporation expended $82,286 on building renovations during the period under audit which was charged to the ESSER III (84.425U) grant award. It was noted these capital asset acquisitions were not reported on the capital asset listing for the School Corporation as of June 30, 2024. Contact Person Responsible for Corrective Action: Vicki Jones Contact Phone Number: 765-793-4877 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All capital assets will be included in the AFR each year and verified with a sign-off by the Superintendent. Anticipated Completion Date: July 2025

View Audit 339860

Finding 520227 (2024-003)

Material Weakness 2024

Covington Community School Corporation

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328

Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II and ESSER III amounts reported on the Year 3 report ($347,59...

Context: The School Corporation was required to submit two Annual Data Reports to the Indiana Department of Education (IDOE) during the audit period to meet federal reporting requirements for ESSER grant awards. We noted that the ESSER II and ESSER III amounts reported on the Year 3 report ($347,591 and $337,851 respectively) did not agree to the underlying expenditure records ($135,355 and $159,811 respectively). Additionally, we noted that the ESSER II amount reported on the Year 4 report ($233,093) did not agree to the underlying expenditure records ($267,310) of the School Corporation. Contact Person Responsible for Corrective Action: Vicki Jones Contact Phone Number: 765-793-4877 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Annual report data will be submitted with the requested information and will be verified with a sign-off by the Superintendent. Anticipated Completion Date: July 2025

View Audit 339860

Finding 520226 (2024-001)

Material Weakness 2024

Metro United Way, Inc.

KY

Finding: Subsequent to the issuance of the audited financial statements for the year ended April 30, 2024, it was discovered that the Organization recorded pledges, receivables, and revenue for certain donors based on estimates calculated by the Organization, rather than formal commitments, which is...

Finding: Subsequent to the issuance of the audited financial statements for the year ended April 30, 2024, it was discovered that the Organization recorded pledges, receivables, and revenue for certain donors based on estimates calculated by the Organization, rather than formal commitments, which is not in accordance with the requirements of U.S. GAAP. Corrective Actions Taken or Planned: Metro United Way will record donor pledges receivable and their related revenue only if there is sufficient evidence in the form of verifiable documentation that a promise to give has been made and received. Client Responsible Party(s): Sandra Watson, Director, Revenue Processing, Phillip Bond, Chief Financial Officer. Completion Date: Corrective action plan was implemented during the fiscal year ending April 30, 2024.

View Audit 339791

Finding 520222 (2024-001)

None 2024

Wesley Homes, Inc.

GA

We recommend that management implement further internal controls over security deposit cash to ensure adequate cash is on hand to cover the security deposit liability at year end. Management agrees with the finding and the recommended internal control procedures have been implemented. Management has...

We recommend that management implement further internal controls over security deposit cash to ensure adequate cash is on hand to cover the security deposit liability at year end. Management agrees with the finding and the recommended internal control procedures have been implemented. Management has already corrected the issue and funds have been deposited to the security deposit cash account to fully cover the liability.

View Audit 339779

Corrective Action Plans

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