Logansport Housing Authority

2021-001 ?Noncompliance with Program Reporting Requirements Condition and Criteria: The Authority?s submission of the 2021 single audit reporting package was formally due to the Federal Audit Clearinghouse by September 30, 2022 but was not submitted by the due date. Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days of the auditor?s report or nine months after end of the audit period. Questioned Costs: None noted. Cause: The audit of the Authority?s financial statements as of December 31, 2021 was not completed until July 2023 due to delayed responses to the auditor?s information requests and inquiries. Effect: The Federal reporting package was not received timely by the Federal Audit Clearinghouse which could impact granting agencies. Recommendation: We recommend that the Authority continue its efforts in improving controls over financial reporting to ensure timely filing of the single audit reporting package with the Federal Audit Clearinghouse. Management Response: The Authority will establish and implement policies and procedures to monitor and ensure that management and staff timely respond to all audit requests.

LOGANSPORT HOUSING AUTHORITY CORRECTIVE ACTION PLAN YEAR ENDED DECMEBER 31, 2021 Logansport Housing Authority respectfully submits the following corrective action plan for the year ended December 31, 2021. Auditor: Seber Tans, PLC 555 W. Crosstown Pkwy, STE 304 Kalamazoo, MI 49008 Audit Period: Year ended December 31, 2021 District Contact Person: Molly McBride, Executive Director The findings from the December 31, 2021, schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding ? Federal Award Findings and Questioned Costs Finding 2021-01 ? Material Weakness Recommendation: The Authority should continue its efforts in improving controls over financial reporting to ensure timely filing of the single audit reporting package with the Federal Audit Clearinghouse. Action to be Taken: Logansport Housing Authority expects to timely file the single audit reporting package for the December 31, 2022 audit by September 30, 2023.

2020-001

2020-001 ?Noncompliance with Program Reporting Requirements Condition and Criteria: The Authority?s submission of the 2020 single audit reporting package was formally due to the Federal Audit Clearinghouse by September 30, 2021 but was not submitted by the due date. Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days of the auditor?s report or nine months after end of the audit period. Questioned Costs: None noted. Cause: The audit of the Authority?s financial statements as of December 31, 2020 was not completed until February 2023 due to delayed responses to the auditor?s information requests and inquiries. Effect: The Federal reporting package was not received timely by the Federal Audit Clearinghouse which could impact granting agencies. Recommendation: We recommend that the Authority continue its efforts in improving controls over financial reporting to ensure timely filing of the single audit reporting package with the Federal Audit Clearinghouse. Management Response: The Authority will establish and implement policies and procedures to monitor and ensure that management and staff timely respond to all audit requests.

LOGANSPORT HOUSING AUTHORITY 1807 Smith Street, Logansport, IN 46947 LOGANSPORT HOUSING AUTHORITY CORRECTIVE ACTION PLAN YEAR ENDED DECEMEBER 31, 2020 Logansport Housing Authority respectfully submits the following corrective action plan for the year ended December 31, 2020. Auditor: Seber Tans, PLC 555 W. Crosstown Pkwy, STE 304 Kalamazoo, MI 49008 Audit Period: Year ended December 31, 2020 District Contact Person: Molly McBride, Executive Director The findings from the December 31, 2020, schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding ? Federal Award Findings and Questioned Costs Finding 2020-01 ? Significant Deficiency Recommendation: The Authority should continue its efforts in improving controls over financial reporting to ensure timely filing of the single audit reporting package with the Federal Audit Clearinghouse. Action to be Taken: Management concurs with the facts of this finding, and we are in the process of developing and implementing a plan to provide more timely responses to inquiries and request of supporting evidence from our auditors

2019-001

The Authority?s submission of the 2019 single audit reporting package was formally due to the Federal Audit Clearinghouse by March 31, 2021 but was not submitted by the due date. Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days of the auditor?s report or nine months after end of the audit period which was extended an additional six months by OMB due to the COVID-19 pandemic

LOGANSPORT HOUSING AUTHORITY 1807 Smith Street, Logansport, IN 46947 25 LOGANSPORT HOUSING AUTHORITY CORRECTIVE ACTION PLAN YEAR ENDED DECEMEBER 31, 2019 Logansport Housing Authority respectfully submits the following corrective action plan for the year ended December 31, 2019. Auditor: Seber Tans, PLC 555 W. Crosstown Pkwy, STE 304 Kalamazoo, MI 49008 Audit Period: Year ended December 31, 2019 District Contact Person: Molly McBride, Executive Director The findings from the December 31, 2019, schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding ? Federal Award Findings and Questioned Costs Finding 2019-01 ? Significant Deficiency Recommendation: The Authority should continue its efforts in improving controls over financial reporting to ensure timely filing of the single audit reporting package with the Federal Audit Clearinghouse. Action to be Taken: Management concurs with the facts of this finding, and we are in the process of developing and implementing a plan to provide more timely responses to inquiries and request of supporting evidence from our auditors