Finding 1157429 (2024-005)

Material Weakness Repeat Finding
Requirement
ABIJL
Questioned Costs
-
Year
2024
Accepted
2025-09-30

AI Summary

  • Core Issue: No board meetings were held in 2024 due to insufficient members.
  • Impacted Requirements: Non-profit organizations must ensure an active board for proper oversight.
  • Recommended Follow-up: Recruit new board members and schedule a meeting promptly.

Finding Text

Finding 2024-005 No Board Meetings Were Held During 2024 Condition: An annual board meeting was not held during 2024 due to lack of a quorum of board members. Criteria: Non-profit organizations are to certify that the board is active and maintains oversight of the property. Cause: Board members resigned, and their positions were not filled. Effect: Having an inactive board could affect the Corporation’s compliance with the USDA-Rural Development regulations. Recommendation: We recommend that board members are found, and a board meeting is held. Repeat Finding: No. Views of Responsible Officials and Planned Corrective Actions: We agree with the auditor and will take under advisement.

Corrective Action Plan

Recommendation: We recommend that board members are found, and a board meeting is held. Action Taken: We agree with the auditor and will take under advisement. Anticipated Date of Completion: December 31, 2025

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1157419 2024-001
    Material Weakness Repeat
  • 1157420 2024-002
    Material Weakness Repeat
  • 1157421 2024-003
    Material Weakness Repeat
  • 1157422 2024-001
    Material Weakness Repeat
  • 1157423 2024-002
    Material Weakness Repeat
  • 1157424 2024-003
    Material Weakness Repeat
  • 1157425 2024-004
    Material Weakness Repeat
  • 1157426 2024-005
    Material Weakness Repeat
  • 1157427 2024-006
    Material Weakness Repeat
  • 1157428 2024-004
    Material Weakness Repeat
  • 1157430 2024-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.427 Rural Rental Assistance Payments $159,269
10.415 Rural Rental Housing Loans $92,538