Corrective Action Plans

Finding 529380 (2024-001)

None 2024

IL

Reporting § 200.512

Finding: The District's fiscal year 2023 Single Audit reporting package was not submitted to the Federal Audit Clearinghouse within the required time period. The Single Audit reporting package for the District's fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearing...

Finding: The District's fiscal year 2023 Single Audit reporting package was not submitted to the Federal Audit Clearinghouse within the required time period. The Single Audit reporting package for the District's fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by November 30, 2023. Corrective Actions Taken or Planned: As part of the policies and procedures update, the Business Office has included a section on compliance, with the creation of a compliance calendar to ensure all filings are completed on a timely basis including auditor and auditee certifications for the Federal Audit Clearinghouse. The Business Office will continue to follow internal policies and procedures, including deadlines for fiscal year-end process. Contact Person: Douglas Ogarek, Assistant Superintendent and Chief School Business Official Anticipated Completion Date: March 31, 2025

View Audit 347384

Finding 529379 (2024-001)

Significant Deficiency 2024

Lake Erie College of Osteopathic Medicine

PA

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Finding 2024-001 Student Status Changes Condition The College did not notify the National Student Loan Data System (NSLDS) in a timely manner for 6 students with status changes in our sample of 25 students. The sample was not a statistically valid sample. Corrective Action Plan Corrective Action Pla...

Finding 2024-001 Student Status Changes Condition The College did not notify the National Student Loan Data System (NSLDS) in a timely manner for 6 students with status changes in our sample of 25 students. The sample was not a statistically valid sample. Corrective Action Plan Corrective Action Planned: The College has updated its policies and procedures to ensure notification to the National Student Loan Data System are performed timely. All members of the responsible team continue to undergo formalized training to ensure their knowledge and proficiency regarding all applicable rules and regulations are kept up to date. Name(s) of Contact Person(s) Responsible for Corrective Action: Thomas Camillo, Registrar Kevin Thomas, D.O., Assistant Dean of Institutional Enrollment Management Anticipated Completion Date: 6/30/2025 Policies & Procedure update was completed during FY24 Software training for existing staff continued through the summer of 2024

View Audit 347380

Finding 529378 (2024-001)

Material Weakness 2024

Village of Clemmons

NC

Internal Control / Segregation of Duties Material Weakness

Corrective Action: The Village has hired a planning and finance tech in April 2024 who has allowed the Village to segregate duties for accounts payable which according to our risk assessmnet is one of our highest risks. The department head's responsibility to review and approve invoices has increa...

Corrective Action: The Village has hired a planning and finance tech in April 2024 who has allowed the Village to segregate duties for accounts payable which according to our risk assessmnet is one of our highest risks. The department head's responsibility to review and approve invoices has increased. The Village involves the manager, assistant manager, mayor and mayor pro tem in the accounts payable process. The manager of assistant manager reviews all payments. The Village requires dual signatures on payables, the mayor or mayor pro tem is the second signatory. The Village also implented a change in the responsibilities of staff to segregate duties of the payroll function. The human resources officer processes payroll. We continue to look opportunities to cross-train employees. The Village has automated our receipt process with Open.Gov. The assingned employee generates an invoice for all payments, once the invoice is noted as paid OpenGov generates a journal entry in Excel for the finance officer or designee to record the payment. As part of management oversight, the Council receives a check register, cash balances, and a financial report monthly. The Village continues to review possible segregation of duties, if personnel expertise allows. Bank reconciliations are up to date. Proposed Completion Date: The Village has increased personnel and cross-trained employees to implement segregation of duties. The Village believes with the additional personnel and the management review procedures, that we have a process in place to prevent any material misstatements of the financial statements. We implemented this in April 2024, so the additional segregation of duties was in place at year end.

View Audit 347374

Finding 529377 (2024-001)

Material Weakness 2024

Holzer Health System

OH

HUD Housing Programs Reporting Material Weakness § 200.502

Condition: The System obtained a loan from the Department of Housing and Urban Development ("HUD") during their fiscal year June 30, 2021. The proceeds of the loan were used to repay a loan with another financial institution during that same year. The HUD loan includes continuing reporting require...

Condition: The System obtained a loan from the Department of Housing and Urban Development ("HUD") during their fiscal year June 30, 2021. The proceeds of the loan were used to repay a loan with another financial institution during that same year. The HUD loan includes continuing reporting requirements, which require the loan to be reported on the Schedule until it is repaid. The System improperly excluded the HUD loan balance from their Schedule in previous years. The beginning of the year loan balance has been reported on the System's Schedule for the year ended June 30, 2024, in accordance with 2 CFR 200.502(b). Planned Corrective Action: Management will put procedures in place to identify federal reporting requirements for federal loans and grants. Contact person responsible for corrective action: Michael Haynes, CFO and Debbie Caldwell, Controller Anticipated Completion Date: 06/30/2024

View Audit 347373

Finding 529375 (2024-002)

Material Weakness 2024

Duneland School Corporation

IN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303

FINDING 2024-002 Finding Subject: Special Education Cluster (IDEA) – Suspension and Debarment Contact Person Responsible for Corrective Action: Lynn A. Kwilasz Contact Phone Number and Email Address: 219.983.3604; lkwilasz@duneland.k12.in.us Views of Responsible Officials: We concur with the finding...

FINDING 2024-002 Finding Subject: Special Education Cluster (IDEA) – Suspension and Debarment Contact Person Responsible for Corrective Action: Lynn A. Kwilasz Contact Phone Number and Email Address: 219.983.3604; lkwilasz@duneland.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: School corporation personnel will work with PCES Cooperative personnel to appropriately review the PCES processes and procedures that have been established by PCES to ensure that the required Suspension and Debarment checks are completed prior to initiating transactions covered by this requirement. Anticipated Completion Date: June 30, 2025

View Audit 347371

Finding 529369 (2024-001)

Material Weakness 2024

Duneland School Corporation

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2024-001 Finding Subject: Special Education Cluster (IDEA) - Earmarking Contact Person Responsible for Corrective Action: Lynn A. Kwilasz Contact Phone Number and Email Address: 219.983.3604; lkwilasz@duneland.k12.in.us Views of Responsible Officials: We concur with the finding. Description ...

FINDING 2024-001 Finding Subject: Special Education Cluster (IDEA) - Earmarking Contact Person Responsible for Corrective Action: Lynn A. Kwilasz Contact Phone Number and Email Address: 219.983.3604; lkwilasz@duneland.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: School corporation personnel will work with PCES Cooperative personnel to appropriately review the PCES processes and procedures that have been established by PCES to ensure that the required level of expenditures for non-public school students with disabilities is tracked and met for the school corporation. Anticipated Completion Date: June 30, 2025

View Audit 347371

Finding 529348 (2024-001)

Significant Deficiency 2024

Alvin Community College

TX

Internal Control / Segregation of Duties Student Financial Aid Significant Deficiency

The College acknowledges the audit finding regarding the lack of documented independent review of Return of Title IV Funds (R2T4) calculations and is committed to addressing this issue. To ensure compliance, the College Financial Aid Director will review the R2T4 calculations completed by the Colleg...

The College acknowledges the audit finding regarding the lack of documented independent review of Return of Title IV Funds (R2T4) calculations and is committed to addressing this issue. To ensure compliance, the College Financial Aid Director will review the R2T4 calculations completed by the College Financial Aid Advisor each month and will implement a standardized email response to confirm that the R2T4 calculations for the month were reviewed. This email response will be archived as evidence of management review. These corrective actions will be implemented in January 2025 , with the College Chief Financial Officer supervising the monthly review of the R2T4 calculations to ensure they are performed.

View Audit 347358

Finding 529335 (2024-002)

Significant Deficiency 2024

Lutheran Child and Family Services of Illinois

IL

Procurement, Suspension & Debarment § 200.212 § 200.318

2024-002: Suspension and Debarment Recommendation: CLA recommends the Agency update its procurement policy to include procedures that a vendor be verified as not being debarred, suspended, or excluded and documentation maintained to support the determination. Explanation of disagreement with audit f...

2024-002: Suspension and Debarment Recommendation: CLA recommends the Agency update its procurement policy to include procedures that a vendor be verified as not being debarred, suspended, or excluded and documentation maintained to support the determination. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Agency is committed to following the procurement process and requirements outlined within the policies and procedures. The Agency plans to revise current procurement policy to have a process for debarred, suspended, or excluded and documentation maintained to support the determination. All procurement will be monitored through the Sage Intacct and Ramp system, which has already been implemented. Name of the contact person responsible for corrective action: Dhiren Shah, CFO Planned completion date for corrective action plan: Immediately If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Dhiren Shah, CFO, at 630-248-1181.

View Audit 347355

Finding 529334 (2024-001)

Significant Deficiency 2024

Lutheran Child and Family Services of Illinois

IL

Procurement, Suspension & Debarment Significant Deficiency

2024-001: Procurement Recommendation: CLA recommends the Agency maintain an audit trail for all procurements. This can be done electronically for efficiency. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Agency is...

2024-001: Procurement Recommendation: CLA recommends the Agency maintain an audit trail for all procurements. This can be done electronically for efficiency. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Agency is committed to following the procurement process and requirements outlined within the policies and procedures. The Agency plans to revise current procurement policy to have a process for the maintenance of documentation related to procurement determinations. All procurement will be monitored through the Sage Intacct and Ramp system, which has already been implemented. Name of the contact person responsible for corrective action: Dhiren Shah, CFO Planned completion date for corrective action plan: Immediately

View Audit 347355

Finding 529333 (2024-001)

None 2024

Moravian House IV

PA

Reporting Internal Control / Segregation of Duties

Our recommendation is that procedures be implemented to ensure the Project is aware of all external reporting requirements and timely filing can be met.

View Audit 347351

Finding 529307 (2024-001)

Significant Deficiency 2024

City of Newport, Vermont

VT

Recommendation: All balance sheet accounts should be reconciled timely to ensure balances reflected properly and cutoff procedures performed to ensure activity is recorded in the proper period Management Response: Management will reconcile all balance sheet accounts timely and properly reflected at ...

Recommendation: All balance sheet accounts should be reconciled timely to ensure balances reflected properly and cutoff procedures performed to ensure activity is recorded in the proper period Management Response: Management will reconcile all balance sheet accounts timely and properly reflected at year end and that proper cutoff procedures are done to ensure recording activity to the proper period

View Audit 347333

Finding 529306 (2024-102)

Material Weakness 2024

The Academy of Tucson

AZ

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.300 § 200.306 § 200.308

We concur with the condition. 1. Name of the contact person responsible for corrective action: Grants Manager 2. Corrective action planned: Grants Manager will be tasked with the following: ● Researching and understanding what items are allowable within each federal grant ● Ensuring each budgeted it...

We concur with the condition. 1. Name of the contact person responsible for corrective action: Grants Manager 2. Corrective action planned: Grants Manager will be tasked with the following: ● Researching and understanding what items are allowable within each federal grant ● Ensuring each budgeted item is not already written into another grant ● Presenting a list of budgeted items and their corresponding fund codes at a grants meeting prior to submitting the budget ● Notifying the Business Manager when the budgets have been approved and that those budgeted items can now be allocated to the corresponding grant under their specific fund code ● Checking the expenditure report to make sure it accurately reflects what was written in the grant before submitting information to the state ● Reporting any errors in coding to the Business Manager to ensure an accurate representation of expenditures is reported before submitting to the state 3. Anticipated completion date: Implementation of the corrective action plan began March 15, 2025.

View Audit 347332 Questioned Costs: $1

Finding 529305 (2024-103)

Significant Deficiency 2024

The Academy of Tucson

AZ

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.300 § 200.306 § 200.308

We concur with the condition. 1. Name of the contact person responsible for corrective action: Grants Manager 2. Corrective action planned: Grants Manager will be tasked with the following: ● Researching and understanding what items are allowable within each federal grant ● Ensuring each budgeted it...

We concur with the condition. 1. Name of the contact person responsible for corrective action: Grants Manager 2. Corrective action planned: Grants Manager will be tasked with the following: ● Researching and understanding what items are allowable within each federal grant ● Ensuring each budgeted item is not already written into another grant ● Presenting a list of budgeted items and their corresponding fund codes at a grants meeting prior to submitting the budget ● Notifying the Business Manager when the budgets have been approved and that those budgeted items can now be allocated to the corresponding grant under their specific fund code ● Checking the expenditure report to make sure it accurately reflects what was written in the grant before submitting information to the state ● Reporting any errors in coding to the Business Manager to ensure an accurate representation of expenditures is reported before submitting to the state 3. Anticipated completion date: Implementation of the corrective action plan began March 15, 2025.

View Audit 347332

Finding 529304 (2024-101)

Material Weakness 2024

The Academy of Tucson

AZ

Matching / Level of Effort / Earmarking § 200.326

We concur with the condition. 1. Name of the contact person responsible for corrective action: Grants Manager and Project Manager 2. Corrective action planned: Grants Manager will work in conjunction with the Project Manager to ensure the following when federal monies are used for construction proje...

We concur with the condition. 1. Name of the contact person responsible for corrective action: Grants Manager and Project Manager 2. Corrective action planned: Grants Manager will work in conjunction with the Project Manager to ensure the following when federal monies are used for construction projects: ● Determine the project will exceed $2,000 and will qualify under Davis-Bacon-Act ● Confirm the prevailing wage and include it in each solicitation to contractors ● Notify contractors that Davis-Bacon-Act must be followed at the time of reaching out for a project bid ● Collect and file weekly payroll statements from the contractor until the project is finished ● Include assurances in federal projects that Davis-Bacon-Act was followed ● Report all suspected or reported violations to the Federal awarding agency 3. Anticipated completion date: July 1, 2025.

View Audit 347332

Finding 529302 (2024-005)

Material Weakness 2024

Scott County School District 1

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2024-005 Finding Subject: COVID-19 - Education Stabilization Fund - Equipment and Real Property Management, Equipment and Real Property Management, Material Weakness, Modified Opinion Summary of Finding: The corporation is not maintaining a detailed capital asset listing. Contact Person Resp...

FINDING 2024-005 Finding Subject: COVID-19 - Education Stabilization Fund - Equipment and Real Property Management, Equipment and Real Property Management, Material Weakness, Modified Opinion Summary of Finding: The corporation is not maintaining a detailed capital asset listing. Contact Person Responsible for Corrective Action: Jami Parks, Business Manager Contact Phone Number and Email Address: 812-794-9630, jami.parks@scsd1.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The corporation will revise their capital asset listing to include what capital assets are purchased with federal grant funds, and for how much those assets were purchased for. Anticipated Completion Date: The anticipated completion date will be by the submission of the Gateway APR, 08/31/2025

View Audit 347331

Finding 529300 (2024-004)

Material Weakness 2024

Scott County School District 1

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2024-004 Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Annual Report Card, High School Graduation Rate, Material Weakness Summary of Finding: This was a repeat finding. An effective internal control system was not designed or implemented at th...

FINDING 2024-004 Finding Subject: Title I Grants to Local Educational Agencies - Special Tests and Provisions - Annual Report Card, High School Graduation Rate, Material Weakness Summary of Finding: This was a repeat finding. An effective internal control system was not designed or implemented at the School Corporation to ensure compliance with requirements related to the grant agreement and the Special Tests and Provisions - Annual Report Card High School Graduation Rate compliance requirement until the 2023/2024 school year. The School Corporation had not established internal controls for most of the audit period to ensure that the required documentation to remove a student from a cohort was confirmed and maintained with the withdrawal forms prior to removing the student from the cohort. Contact Person Responsible for Corrective Action: Jami Parks, Business Manager Contact Phone Number and Email Address: 812-794-9630, jami.parks@scsd1.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Starting in the 2023/2024 school year, the building principal now signs off on the supporting documentation that is being retained to support a student’s withdrawal from the cohort. Anticipated Completion Date: The anticipated completion date was the 2023/2024 school year.

View Audit 347331

Finding 529295 (2024-003)

Material Weakness 2024

Scott County School District 1

IN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2024-003 Finding Subject: Special Education Cluster (IDEA) - Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, Material Weakness Summary of Finding: There is no administrate review of reimbursable expenses submitted to MAESSU by the district payroll cle...

FINDING 2024-003 Finding Subject: Special Education Cluster (IDEA) - Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, Material Weakness Summary of Finding: There is no administrate review of reimbursable expenses submitted to MAESSU by the district payroll clerks. Lack of an internal control. Contact Person Responsible for Corrective Action: Jami Parks, Business Manager Contact Phone Number and Email Address: 812-794-9630, jami.parks@scsd1.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Payroll Clerk will submit the reimbursement requests to the corporation Business Manager for review before the reimbursement is submitted to MAESSU for payment. Anticipated Completion Date: The anticipated completion date will be with the April reimbursement submission.

View Audit 347331

Finding 529288 (2024-002)

Significant Deficiency 2024

Housing Authority of Portage County

WI

Allowable Costs / Cost Principles Reporting

The Authority’s Board of Commissioners and management will continue to rely on the use of their outside auditors to prepare the schedule of expenditures of federal awards that were presented in accordance with generally accepted accounting principles. Management will assign a person within the Autho...

The Authority’s Board of Commissioners and management will continue to rely on the use of their outside auditors to prepare the schedule of expenditures of federal awards that were presented in accordance with generally accepted accounting principles. Management will assign a person within the Authority with the skills, knowledge and expertise to review and approve the schedule of expenditures of federal awards.

View Audit 347328

Finding 529287 (2024-001)

Significant Deficiency 2024

Housing Authority of Portage County

WI

Internal Control / Segregation of Duties

The Authority’s Board of Commissioners and management will continue to rely on the use of their outside auditors to prepare draft financial statements that were presented in accordance with generally accepted accounting principles. Management will assign a person within the Authority with the skills...

The Authority’s Board of Commissioners and management will continue to rely on the use of their outside auditors to prepare draft financial statements that were presented in accordance with generally accepted accounting principles. Management will assign a person within the Authority with the skills, knowledge and expertise to review and approve the draft financial statements.

View Audit 347328

Finding 529281 (2024-003)

Material Weakness 2024

Greensburg Community Schools

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2024-003 Finding Subject: Special Education Cluster (IDEA) - Earmarking Contact Person Responsible for Corrective Action: Andrea Phillips, Director of Finance Contact Phone Number and Email Address: (812) 663-4774 aphillips@greensburg.k12.in.us Views of Responsible Officials: We concur with ...

FINDING 2024-003 Finding Subject: Special Education Cluster (IDEA) - Earmarking Contact Person Responsible for Corrective Action: Andrea Phillips, Director of Finance Contact Phone Number and Email Address: (812) 663-4774 aphillips@greensburg.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: At the end of each nine week grading period employees will turn in actual hours worked with non-pub students to the Director of Special Education. The Director of Special Education will verify the actual hours worked with non-pub students, sign off, and then submit the information to the Director of Finance. The Director of Finance will then reconcile actual hours worked to budgeted hours estimated and make any adjustments necessary in the accounting software. Anticipated Completion Date: By April 30, 2025, the Director of Finance should be able to reconcile the 2024-2025 IDEA grants for the 2024-2025 school year thus far.

View Audit 347322

Finding 529279 (2024-002)

Material Weakness 2024

Greensburg Community Schools

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2024-002 Finding Subject: Special Education Cluster (IDEA) – Equipment and Real Property Management Contact Person Responsible for Corrective Action: Andrea Phillips, Director of Finance Contact Phone Number and Email Address: (812) 663-4774 aphillips@greensburg.k12.in.us Views of Responsibl...

FINDING 2024-002 Finding Subject: Special Education Cluster (IDEA) – Equipment and Real Property Management Contact Person Responsible for Corrective Action: Andrea Phillips, Director of Finance Contact Phone Number and Email Address: (812) 663-4774 aphillips@greensburg.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: A spreadsheet will be created containing all of the required information. This will be reviewed annually when completing the Gateway Annual Financial Report. It will be prepared by the Director of Finance and signed off by the Superintendent. Anticipated Completion Date: March 31, 2025

View Audit 347322

Finding 529273 (2024-001)

Material Weakness 2024

Greensburg Community Schools

IN

Equipment & Real Property Management § 200.303 § 200.313

FINDING 2024-001 Finding Subject: Education Stabilization Fund – Equipment and Real Property Management Contact Person Responsible for Corrective Action: Andrea Phillips, Director of Finance Contact Phone Number and Email Address: (812) 663-4774 aphillips@greensburg.k12.in.us Views of Responsible Of...

FINDING 2024-001 Finding Subject: Education Stabilization Fund – Equipment and Real Property Management Contact Person Responsible for Corrective Action: Andrea Phillips, Director of Finance Contact Phone Number and Email Address: (812) 663-4774 aphillips@greensburg.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: A spreadsheet will be created containing all of the required information. This will be reviewed annually when completing the Gateway Annual Financial Report. It will be prepared by the Director of Finance and signed off by the Superintendent. Anticipated Completion Date: March 31, 2025

View Audit 347322

Finding 529270 (2024-001)

Material Weakness 2024

Blue River Valley Schools

IN

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying ...

Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY2023, FY2024 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the eligibility compliance requirement. Context: During the testing of internal controls over eligibility determinations for free and reduced meals, we noted there was no formal review control in place for 26 of the 60 applications selected for testing. Additionally, for one of the 60 selections, the student was improperly classified as free when the annual income per the student's application exceeded the corresponding threshold for that determination. Corrective Action Plan: The School Corporation will implement a system of internal controls to ensure that the applications are being formally reviewed by the Food Services Director and the Corporation Treasurer. Person responsible for implementation and projected implementation date: The Food Services Director and the Corporation Treasurer will be responsible for implementing the corrective action, which will begin with applications for the 2025-2026 school year.

View Audit 347315 Questioned Costs: $1

Finding 529269 (2024-002)

Significant Deficiency 2024

Housing Authority of the City of Needles

CA

HUD Housing Programs

Audit Finding 2024-002: The Authority has not filed HUD-53001 form for multiple grants that were closed during the year. Acting Finance Director, Barbara Dileo and Housing Manager, Angelica Deermer have received the Capital Fund Guidebook that has instructions on doing the fiscal closeout of a Capit...

Audit Finding 2024-002: The Authority has not filed HUD-53001 form for multiple grants that were closed during the year. Acting Finance Director, Barbara Dileo and Housing Manager, Angelica Deermer have received the Capital Fund Guidebook that has instructions on doing the fiscal closeout of a Capital Fund grant. We will follow those procedures and contact our HUD General Engineer representative if we have any additional questions. We anticipate the closeout process to be completed by April 30, 2025.

View Audit 347312

Finding 529268 (2024-001)

Significant Deficiency 2024

Housing Authority of the City of Needles

CA

HUD Housing Programs Internal Control / Segregation of Duties

Audit Finding 2024-001: The Authority did not obligate the funds within the time frame required for CFP Grant Year 2019. The Housing Authority of the City of Needles was notified by HUD on 06/18/24 that we were noncompliant with the obligation requirements for our 2019 CFP grant. As a result, our 20...

Audit Finding 2024-001: The Authority did not obligate the funds within the time frame required for CFP Grant Year 2019. The Housing Authority of the City of Needles was notified by HUD on 06/18/24 that we were noncompliant with the obligation requirements for our 2019 CFP grant. As a result, our 2024 CFP grant was reduced. Our Acting Finance Director, Barbara Dileo and our Housing Manager, Angelica Deermer took a class on 02/13/25 that reiterated the information on the proper timing for obligating and drawing down funds. This finding has been corrected effective 02/14/25.

View Audit 347312

Corrective Action Plans

Filters