EIN: 431017571
UEI: PTLZTCSMVH95
Data as of August 19, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 30, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 30, 2026 (132 days from today).
What is a management decision? →2025-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Condition and Criteria: The Agency must inspect the unit leased to a family initially and at least biennially to determine if the unit meets Housing Quality Standards (HQS). The Agency did not perform an initial inspection for one unit in our sample. Cause: Procedures are in place for performing inspections, but due to inspector turnover, the inspections were not performed during the fiscal year. Effect: There is a possibility that sanctions could be imposed if they do not perform inspections as required by the program. Context: The Agency is aware of the requirement and has a supervisory position to oversee the inspectors and their processes and ensure the Agency is complying with the requirements. Auditor’s Recommendation: The Agency should train additional staff as needed to ensure the Agency can perform inspections timely as required by HUD guidelines. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2025-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Condition and Criteria: The Agency must inspect the unit leased to a family initially and at least biennially to determine if the unit meets Housing Quality Standards (HQS). The Agency did not perform an initial inspection for one unit in our sample. Cause: Procedures are in place for performing inspections, but this year the client converted some units at this location to project-based housing. It was assumed all the units were inspected at once in 2024 before the client began switching them over. Due to human error, the inspection was not performed during the fiscal year. Effect: There is a possibility that sanctions could be imposed if they do not perform inspections as required by the program. Context: The Agency is aware of the requirement and has a supervisory position to oversee the inspectors and their processes and ensure the Agency is complying with the requirements. CORRECTIVE ACTION PLAN RESPONSE: This complex, along with many others on our program, are now scheduled on one day, to prevent the inspectors from having to make multiple trips to each complex every month. This complex is inspected every May and if ever someone asks for a special inspection. Anticipated completion date: 9/30/26 Responsible party: Michelle Worthington, Section 8 Housing Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.
2024-002
2025-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Eligibility NONCOMPLIANCE Condition: Lack of adequate supporting documentation. The Corporation was unable to provide the original lease agreement for two tenants included in the testing sample. Criteria: The Corporation is required to maintain adequate documentation to provide evidence of their compliance with requirements applicable to each program funded under the Uniform Guidance. Cause: As a result of converting tenant software, scanned lease agreements were not retained for 2 of the 40 tenants tested. Each of the tenants have been in the program since 2004 and 2012, respectively. The Corporation does not maintain paper files going back to those periods. Effect: There is a possibility noncompliance could result in additional regulatory scrutiny or potential administrative penalties. Recommendation: The Corporation should contact the landlords and obtain a signed copy of the lease agreements for any files where the lease is missing. The Corporation should ensure the tenant files contain all required information and have adequate back-up procedures in place. Grantee’s Response: The Corporation concurs and is implementing this recommendation.
U.S. Department of Housing and Urban Development Housing Voucher Cluster: ALN-14871 Section 8 Housing Choice Vouchers and ALN-14.879 Mainstream Vouchers Noncompliance - Eligibility A. Comments on Findings and Recommendations: We concur with the auditor’s suggestions for maintaining supporting documentation to provide evidence of the Agency’s compliance with requirements applicable to each program funded under Uniform Guidance requirements. B. Actions Taken or Planned: Management implemented changes to ensure that upon move-ins a copy of the executed lease is obtained, and management has included on the check list completed with each move in a reference to obtaining and scanning the new lease. The lease is scanned into the Corporation’s web-based system and retained for as long as the person remains on the program. Management will continue to evaluate their controls with respect to current federal awards and requirements to ensure accurate information captured, reported and maintained. Anticipated completion date: 9/30/26 Responsible party: Michelle Worthington, Section 8 Housing Director
2024-002, 2024-003
2025-002 U.S. Department of Agriculture – 10.415 Rural Rental Housing Loan Program Reporting SIGNIFICANT DEFICIENCY - NONCOMPLIANCE Condition: Controls in place did not ensure required annual reporting was submitted by the deadline. The Corporation submitted the annual report for the period ended September 30, 2024 on August 25, 2025. Which resulted in a late submission, 56 days after the required deadline. Criteria: The U.S. Department of Agriculture’s, Rural Housing Services, Multi Family Housing Asset Management Handbook (HB-2-3560) requires agencies to submit Annual program reports by June 30 of the subsequent year. Cause: The Corporation lacked adequate monitoring procedures over established procedures, to ensure reports are prepared and submitted by required reporting deadlines. Effect: The Corporation was not in compliance with reporting requirements. However, the delay did not impact federal funding, program operations, or decision-making by the awarding agency. Recommendation: The Corporation should continue to evaluate procedures for ensuring timely submission to meet the various federal award program report deadlines. Grantees Response: The Corporation concurs and is implementing this recommendation.
U.S. Department of Agriculture: ALN-10.415 Rural Rental Housing Loan Program Significant Noncompliance – Reporting A. Comments on Findings and Recommendations: We concur with the auditor’s suggestions for filing reports by the dates outlined in the grant agreements. B. Actions Taken or Planned: Management will continue to evaluate their processing and oversight controls with respect to current federal awards and requirements to ensure required program reporting is submitted timely and in accordance with required deadlines. Anticipated completion date: Immediately Responsible party: Vicky Pritchett, Finance Director Contact information for this finding: Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 25, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 25, 2025, which was (238 days ago).
What is a management decision? →2024-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: An assistance payment was calculated incorrectly due to error in data entry, specifically the payment standard. Cause: Human error in the entry of payment standard which affected the assistance payment. Effect: The cost of the assistance may be disallowed. Context: A sample of grants totaling $29,234 was selected for audit from a population of $12,361,012. The test found known questioned costs totaling $212. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should improve its monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided with additional training if needed. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2024-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers - Material Weakness Condition and Criteria: An assistance payment was calculated incorrectly due to error in data entry, specifically the payment standard. Cause: Human error in the entry of payment standard which affected the assistance payment. Effect: The cost of the assistance may be disallowed. Context: A sample of grants totaling $29,234 was selected for audit from a population of $12,361,012. The test found questioned costs totaling $212. Our sample was a statistically valid sample. CORRECTIVE ACTION PLAN RESPONSE: Housing counselors have been instructed to double check that the computer system is pulling in the correct payment standard and document if they override it and why. A new transaction check list has been created with a spot where they have to note the payment standard they are using in the transaction. Anticipated completion date: 9/30/25 Responsible party: Michelle Worthington, Section 8 Housing Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.
2023-001
2024-002 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Condition and Criteria: The Agency must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS). The Agency did not perform inspections for two of the forty units in our sample. Cause: Procedures are in place for performing inspections, but due to inspector turnover, the inspections were not performed during the fiscal year. Effect: There is a possibility that sanctions could be imposed if they do not perform inspections as required by the program. Context: The Agency is aware of the requirement and has promoted an Inspector to oversee the processes and ensure the Agency is complying with the requirements. Auditor’s Recommendation: The Agency should train additional staff to insure the Agency can perform inspections timely as required by HUD guidelines. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2024-002 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Condition and Criteria: The Agency must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS). The Agency did not perform inspections for two units in our sample. Cause: Procedures are in place for performing inspections, but due to inspector turnover, the inspections were not performed during the fiscal year. Effect: There is a possibility that sanctions could be imposed if they do not perform inspections as required by the program. Context: The Agency is aware of the requirement and has promoted an Inspector to oversee the processes and ensure the Agency is complying with the requirements. Anticipated completion date: 9/30/25 Responsible party: Michelle Worthington, Section 8 Housing Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.
2024-002 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers - Material Weakness Condition and Criteria: The Agency is to retain supporting documentation for individuals served by the program to support assistance payments made to these individuals. The Agency was unable to retrieve some of their scanned documentation for part of the year audited (four tenants in the sample). Cause: The Agency relies solely on an outside vendor to back-up their data. The Agency switched vendors for part of the year audited and upon terminating the agreement with that vendor, some scanned documentation was lost and is irretrievable. The Agency did not maintain paper files. Effect: There is a possibility rental assistance payments could be considered disallowed expenditures due to lack of supporting documentation identified. Context: The Agency identified the issue and recreated lost documentation to the best of their ability. A sample of grants totaling $33,038 was selected for audit from a population of $6,470,217. The test found questioned costs totaling $1,962. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should retain paper documentation for at least two years in addition to ensuring there are adequate back-up procedures in place. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and has attempted to recreate all lost documentation, but some could not be reconstructed. The recommendation to retain paper documentation has been implemented.
2024-002 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers - Material Weakness Condition and Criteria: The Agency is to retain supporting documentation for individuals served by the program to support assistance payments made to these individuals. The Agency was unable to retrieve some of their scanned documentation for part of the year audited (four tenants in the sample). Cause: The Agency relies solely on an outside vendor to back-up their data. The Agency switched vendors for part of the year audited and upon terminating the agreement with that vendor, some scanned documentation was lost and is irretrievable. The Agency did not maintain paper files. Effect: There is a possibility rental assistance payments could be considered disallowed expenditures due to lack of supporting documentation identified. Context: The Agency identified the issue and recreated lost documentation to the best of their ability. A sample of grants totaling $33,038 was selected for audit from a population of $6,470,217. The test found questioned costs totaling $1,962. Our sample was a statistically valid sample. CORRECTIVE ACTION PLAN RESPONSE: The agency recreated what we could and uploaded to the current housing software. Housing counselors are instructed to keep the paper versions of household transactions for two years and verify that the electronic copy is clear before shredding. Anticipated completion date: 9/30/25 Responsible party: Michelle Worthington, Section 8 Housing Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.
2024-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: An assistance payment was calculated incorrectly due to error in data entry, specifically the payment standard. Cause: Human error in the entry of payment standard which affected the assistance payment. Effect: The cost of the assistance may be disallowed. Context: A sample of grants totaling $29,234 was selected for audit from a population of $12,361,012. The test found known questioned costs totaling $212. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should improve its monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided with additional training if needed. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2024-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers - Material Weakness Condition and Criteria: An assistance payment was calculated incorrectly due to error in data entry, specifically the payment standard. Cause: Human error in the entry of payment standard which affected the assistance payment. Effect: The cost of the assistance may be disallowed. Context: A sample of grants totaling $29,234 was selected for audit from a population of $12,361,012. The test found questioned costs totaling $212. Our sample was a statistically valid sample. CORRECTIVE ACTION PLAN RESPONSE: Housing counselors have been instructed to double check that the computer system is pulling in the correct payment standard and document if they override it and why. A new transaction check list has been created with a spot where they have to note the payment standard they are using in the transaction. Anticipated completion date: 9/30/25 Responsible party: Michelle Worthington, Section 8 Housing Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.
2023-003
2024-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers - Material Weakness Condition and Criteria: The Agency is to retain supporting documentation for individuals served by the program to support assistance payments made to these individuals. The Agency was unable to retrieve some of their scanned documentation for part of the year audited (four tenants in the sample). Cause: The Agency relies solely on an outside vendor to back-up their data. The Agency switched vendors for part of the year audited and upon terminating the agreement with that vendor, some scanned documentation was lost and is irretrievable. The Agency did not maintain paper files. Effect: There is a possibility rental assistance payments could be considered disallowed expenditures due to lack of supporting documentation identified. Context: The Agency identified the issue and recreated lost documentation to the best of their ability. A sample of grants totaling $33,038 was selected for audit from a population of $6,470,217. The test found questioned costs totaling $1,962. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should retain paper documentation for at least two years in addition to ensuring there are adequate back-up procedures in place. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and has attempted to recreate all lost documentation, but some could not be reconstructed. The recommendation to retain paper documentation has been implemented.
2024-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Condition and Criteria: The Agency is to retain supporting documentation for individuals served by the program to support assistance payments made to these individuals. The Agency was unable to retrieve some of their scanned documentation for part of the year audited (four tenants in the sample). Cause: The Agency relies solely on an outside vendor to back-up their data. The Agency switched vendors for part of the year audited and upon terminating the agreement with that vendor, some scanned documentation was lost and is irretrievable. The Agency did not maintain paper files. Effect: There is a possibility rental assistance payments could be considered disallowed expenditures due to lack of supporting documentation identified. Context: The Agency identified the issue and recreated lost documentation to the best of their ability. A sample of grants totaling $33,038 was selected for audit from a population of $6,470,217. The test found questioned costs totaling $1,962. Our sample was a statistically valid sample. CORRECTIVE ACTION PLAN RESPONSE: The agency recreated what we could and uploaded to the current housing software. Housing counselors are instructed to keep the paper versions of household transactions for two years and verify that the electronic copy is clear before shredding. Anticipated completion date: 9/30/25 Responsible party: Michelle Worthington, Section 8 Housing Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.
2024-004 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers- Material Weakness Condition and Criteria: An assistance payment was calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income allowance which affected the assistance payment. Effect: The cost of the assistance may be disallowed. Context: A sample of grants totaling $33,038 was selected for audit from a population of $6,470,217. The test found questioned costs totaling $36. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should develop a monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided additional training to ensure accuracy when entering income and expenses supported by applicants’ documentation. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2024-004 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers - Material Weakness Condition and Criteria: An assistance payment was calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income allowance which affected the assistance payment. Effect: The cost of the assistance may be disallowed. Context: A sample of grants totaling $33,038 was selected for audit from a population of $6,470,217. The test found questioned costs totaling $36. Our sample was a statistically valid sample. CORRECTIVE ACTION PLAN RESPONSE: Housing counselors are instructed to document their math on the proof of income they are figuring, and double check their figures. A spreadsheet has also been created so that they can choose how often a client is paid and enter the amounts of pay and it figures the totals for them. If they use the spreadsheet, they are asked to print it out and scan it in with the transaction documents. Anticipated completion date: 9/30/25 Responsible party: Michelle Worthington, Section 8 Housing Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.
2024-005 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Condition and Criteria: The Agency must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS). The Agency did not perform inspections for one unit in our sample. Cause: Procedures are in place for performing inspections, but due to inspector turnover, the inspections were not performed during the fiscal year. Effect: There is a possibility that sanctions could be imposed if they do not perform inspections as required by the program. Context: The Agency is aware of the requirement and has promoted an Inspector to oversee the processes and ensure the Agency is complying with the requirements. Auditor’s Recommendation: The Agency should train additional staff as needed to insure the Agency can perform inspections timely as required by HUD guidelines. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2024-005 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Condition and Criteria: The Agency must inspect the unit leased to a family at least biennially to determine if the unit meets Housing Quality Standards (HQS). The Agency did not perform inspections for one unit in our sample. Cause: Procedures are in place for performing inspections, but due to inspector turnover, the inspections were not performed during the fiscal year. Effect: There is a possibility that sanctions could be imposed if they do not perform inspections as required by the program. Context: The Agency is aware of the requirement and has promoted an Inspector to oversee the processes and ensure the Agency is complying with the requirements. CORRECTIVE ACTION PLAN RESPONSE: As stated above, we have promoted someone to a supervisory position to oversee the inspectors and their processes. Also, the housing counselors have been asked to check and make sure an inspection has been done in the previous 24 months before finalizing their annual certifications, to help ensure none are overlooked. Anticipated completion date: 9/30/25 Responsible party: Michelle Worthington, Section 8 Housing Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 4, 2024. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 4, 2024, which was (624 days ago).
What is a management decision? →2023-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income and expense allowances which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $21,782 was selected for audit from a population of $11,709,832. The test found questioned costs totaling $427. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should improve its monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided with additional training to ensure accuracy when entering income and expenses supported by applicants’ documentation. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2023-001 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income and expense allowances which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $21,782 was selected for audit from a population of $11,709,832. The test found questioned costs totaling $427. Our sample was a statistically valid sample. CORRECTIVE ACTION PLAN RESPONSE: The files contained errors from staff not having the back-up, or failing to remove income/expenses from the previous transaction. Our Compliance person was pulled from those duties when manpower shortages occurred throughout our department. We are hiring more staff to ensure this will no longer be an issue. Anticipated completion date: 9/30/24 Responsible party: Dianna Clair, Section 8 Housing Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.
2023-002 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Condition and Criteria: The Agency is to perform HQS Quality Control re-inspections. The Agency did not perform quality control re-inspections. Cause: Procedures are in place for performing quality control re-inspections, but due to inspector turnover and health issues, the quality control re-inspections were not performed during the fiscal year. Effect: There is a possibility that sanctions could be imposed if they do not perform quality control re-inspections as required by the program. Context: The Agency is aware of the requirement and contacted HUD to explain the situation during their SEMAP certification. HUD indicated this would not affect their overall High score. Auditor’s Recommendation: The Agency should resume quality control re-inspections. The Agency should train additional staff to insure the Agency can perform re-inspections as required by HUD guidelines. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2023-002 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers Condition and Criteria: The Agency is to perform HQS Quality Control re-inspections. The Agency did not perform quality control re-inspections. Cause: Procedures are in place for performing quality control re-inspections, but due to inspector turnover and health issues, the quality control re-inspections were not performed during the fiscal year. Effect: There is a possibility that sanctions could be imposed if they do not perform quality control re-inspections as required by the program. Context: The Agency is aware of the requirement and contacted HUD to explain the situation during their SEMAP certification. HUD indicated this would not affect their overall High score. CORRECTIVE ACTION PLAN RESPONSE: LCPHA has a long tradition of performing the HQS requirements and its importance is well understood. We will recommence Quality Control re-inspections.
2023-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income and expense allowances which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $21,782 was selected for audit from a population of $11,709,832. The test found questioned costs totaling $427. Our sample was a statistically valid sample. Auditor’s Recommendation: The Agency should improve its monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided additional training to ensure accuracy when entering income and expenses supported by applicants’ documentation. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2023-003 U.S. Department of Housing and Urban Development Housing Voucher Cluster - 14.871 Section 8 Housing Choice Vouchers and 14.879 Mainstream Vouchers – Material Weakness Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income and expense allowances which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $21,782 was selected for audit from a population of $11,709,832. The test found questioned costs totaling $427. Our sample was a statistically valid sample. CORRECTIVE ACTION PLAN RESPONSE: The files contained errors from staff not having the back-up, or failing to remove income/expenses from the previous transaction. Our Compliance person was pulled from those duties when manpower shortages occurred throughout our department. We are hiring more staff to ensure this will no longer be an issue. Anticipated completion date: 9/30/24 Responsible party: Dianna Clair, Section 8 Housing Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 2, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 2, 2023, which was (1053 days ago).
What is a management decision? →2022-001 U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers CFDA No. 14.871 ? (Repeat Finding) Condition and Criteria: The Agency is to enter their financial documents utilizing the Real Estate Assessment Center?s (REAC) Financial Assessment Submission (FASS/PHA). The Agency has not submitted the financial documents within the prescribed timeframe. Cause: Procedures are in place for timely submission, but due to technical issues, the financial documents have not been entered in REAC in a timely manner. Effect: There is a possibility that sanctions could be imposed if they continue to be delinquent in their financial submissions. Context: The Agency is aware of the reporting requirement and has contacted HUD to obtain assistance in completing the annual submissions. Reports for fiscal year 2012 - 2016 have been accepted by HUD and therefore, all delinquent submissions have been completed. Auditor?s Recommendation: The Agency should continue to ensure timely filing going forward. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
CORRECTIVE ACTION PLAN RESPONSE: The delinquent submissions have been approved by HUD. The Agency will ensure timely filing going forward. Anticipated completion date: 3-31-2023 Responsible party: Vicky Pritchett, Finance Director Please contact Vicky Pritchett, Finance Director at 573-213-4811 extension #10102 with questions regarding this plan.
2021-001
2022-001 U.S. Department of Health and Human Services, Cluster 477: Temporary Assistance for Needy Families, AL No. 93.558; Community Services Block Grant, AL No. 93.569 ACTIVITIES ALLOWED/UNALLOWED; ALLOWABLE COST / COST PRINCIPLES; ELIGIBILITY Condition: Procedures and processes for gift cards did not exist to adequately capture information necessary for tracking, reporting, and monitoring gift card purchases, uses, and distribution. Gift cards were not inventoried or otherwise tracked after approved purchase complete. No subsequent documentation after purchase to track the individual card or report the eligible individual receiving the assistance. Criteria: Effective controls over gift cards are required to ensure grant funds are disbursed to eligible participants for allowable grant expenses. Controls should include procedures and processes to accurately document and monitor the purchase, access to, and distribution of gift cards to support proper safeguards, disbursement, and reporting. Cause: In response to the COVID-19 emergency and determining the best process to implement use of the gift cards through the work plan and address immediate community needs, the Organization determined gift cards to be a program supply, similar to other food related assistance provided to program participants. Effect: Controls did not exist to adequately document, track, and monitor the gift card from purchase to distribution to an eligible individual. As a result, gift cards may have been distributed to ineligible individuals, or for unallowable uses. In addition, gift cards are more susceptible to fraud, waste and abuse in the absence of adequate controls. Unallowable costs, including distribution to ineligible participants could be required to be returned. Questioned Cost and Context: Due to the absence of significant controls and lack of supporting documentation related to purchased gift cards, all gift cards purchased under the program, totaling $172,730 are considered a questioned cost. Recommendation: Procedures should be implemented to ensure proper controls over gift cards in accordance with Federal requirements. Adequate documentation should be maintained to support controls in place and purchase of gift card through distribution to an eligible individual, by the unique identifying card number. Procedures should include additional oversight and monitoring over gift cards on hand. Grantee?s Response: Management concurs. During the period under audit, turnover in program management resulted in a loss of program experience, related to gift cards. A permanent program director has was placed subsequent to year-end and has implemented several changes. Changes include additions to processes, file documentation, and controls over the various assistance types. Controls and other program processes continue to be evaluated to ensure accurate recording, tracking, reporting and monitoring of program expenses, individual program participation assistance, and assets, such as cash, gift cards, and other program supplies.
2022-002 Noncompliance;Activities Allowed/Unallowed; Allowable Costs/Activities; Eligibility A. Comments on Findings and Recommendations: We concur with the auditor?s suggestions regarding lack of controls and adequate supporting documentation over gift cards and attribute the deficiencies to an error in determination of gift cards and proper treatment, as a result of turnover in program management. B. Actions Taken or Planned: Current management continues to evaluate process and procedures to ensure accurate recording, tracking, reporting and monitoring of program expenses, in order to provide adequate documentation to support compliance with grant requirements . Changes have been initiated to improve processes and documentation over assistance payments, including gift cards. Anticipated completion date: In Process Contact information for this finding: Vicky Pritchett, Finance Director, 573-324-2231
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 18, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 18, 2022, which was (1402 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2020-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 25, 2021. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 25, 2021, which was (1760 days ago).
What is a management decision? →2020-001 U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers CFDA No. 14.871 ? (Repeat Finding) Condition and Criteria: The Agency is to enter their financial documents utilizing the Real Estate Assessment Center?s (REAC) Financial Assessment Submission (FASS/PHA). The Agency has not submitted the financial documents within the prescribed timeframe. Cause: Procedures are in place for timely submission, but due to technical issues, the financial documents have not been entered in REAC in a timely manner. Effect: There is a possibility that sanctions could be imposed if they continue to be delinquent in their financial submissions. Context: The Agency is aware of the reporting requirement and has contacted HUD to obtain assistance in completing the annual submissions. Reports for fiscal years 2017-2019 have been accepted by HUD. Auditor?s Recommendation: The Agency should continue to make it a priority to complete submissions of delinquent report years (FY11 to FY16) and ensure timely filing going forward. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2020-001 U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers CFDA No. 14.871 Condition and Criteria: The Agency is to enter their financial documents utilizing the Real Estate Assessment Center?s (REAC) Financial Assessment Submission (FASS/PHA). The Agency has not submitted the financial documents within the prescribed timeframe. Cause: Procedures are in place for timely submission, but due to technical issues, the financial documents have not been entered in REAC in a timely manner. Effect: There is a possibility that sanctions could be imposed if they continue to be delinquent in their financial submissions. Context: The Agency is aware of the reporting requirement and has contacted HUD to obtain assistance in completing the annual submissions. Reports for fiscal years 2017-2019 have been accepted by HUD. Auditor?s Recommendation: The Agency should continue to make it a priority to complete submissions of delinquent report years (FY11 to FY16) and ensure timely filing going forward. CORRECTIVE ACTION PLAN RESPONSE: Progress has been made toward this goal with several submissions approved by HUD. Work continues to complete all delinquent submissions of REAC financial reports, as well as ensure timely filing going forward.
2019-001
2020-002 U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers CFDA No. 14.871 ? Significant Deficiency ? (Repeat Finding) Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $19,774 was selected for audit from a population of $11,018,250. The test found questioned costs totaling $37. Our sample was a statistically valid sample. Auditor?s Recommendation: The Agency should develop a monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided additional training to ensure accuracy when entering income and expenses supported by applicants? documentation. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2020-002 and 2020-003 U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers CFDA No. 14.871 Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $19,774 was selected for audit from a population of $11,018,250. The test found questioned costs totaling $37. Our sample was a statistically valid sample. Auditor?s Recommendation: The Agency should develop a monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided additional training to ensure accuracy when entering income and expenses supported by applicants? documentation. CORRECTIVE ACTION PLAN RESPONSE: Quality Control was currently performed on files in accordance with the HUD SEMAP requirements. To increase accuracy and any training/staff issues, quality control of 20% of the total monthly certifications will be performed. All monthly FSS certifications are reviewed to insure escrow account accuracy. Quality Control/Monitoring procedures will be discussed and implemented at the March Housing Staff meeting. Housing Counselors will perform QA on each other?s files and a QA worksheet will be required in the file and emailed to Central Housing to identify any problem areas. Additional training will be provided on an on-going basis, with specific training provided where necessary.
2019-003
2020-003 U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers CFDA No. 14.871 ? Significant Deficiency ? (Repeat Finding) Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $19,774 was selected for audit from a population of $11,018,250. The test found questioned costs totaling $37. Our sample was a statistically valid sample. Auditor?s Recommendation: The Agency should develop a monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided additional training to ensure accuracy when entering income and expenses supported by applicants? documentation. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2020-002 and 2020-003 U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers CFDA No. 14.871 Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $19,774 was selected for audit from a population of $11,018,250. The test found questioned costs totaling $37. Our sample was a statistically valid sample. Auditor?s Recommendation: The Agency should develop a monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided additional training to ensure accuracy when entering income and expenses supported by applicants? documentation. CORRECTIVE ACTION PLAN RESPONSE: Quality Control was currently performed on files in accordance with the HUD SEMAP requirements. To increase accuracy and any training/staff issues, quality control of 20% of the total monthly certifications will be performed. All monthly FSS certifications are reviewed to insure escrow account accuracy. Quality Control/Monitoring procedures will be discussed and implemented at the March Housing Staff meeting. Housing Counselors will perform QA on each other?s files and a QA worksheet will be required in the file and emailed to Central Housing to identify any problem areas. Additional training will be provided on an on-going basis, with specific training provided where necessary.
2019-004
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 13, 2020. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 13, 2020, which was (2137 days ago).
What is a management decision? →2019-001 U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers CFDA No. 14.871 ? (Repeat Finding) Condition and Criteria: The Agency is to submit their financial documents into the Real Estate Assessment Center?s (REAC) Financial Assessment Submission (FASS/PHA). The Agency has not submitted the financial documents within the prescribed timeframe. Cause: Procedures are in place for timely submission, but due to technical issues, the financial documents have not been submitted to REAC in a timely manner. Effect: There is a possibility that sanctions could be imposed if they continue to be delinquent in their financial submissions. Context: The Agency is aware of the reporting requirement and has contacted HUD to obtain assistance in completing the annual submissions. Auditor?s Recommendation: The Agency should continue to make it a priority to complete submissions of delinquent report years and ensure timely filing going forward. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2019-001 U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers CFDA No. 14.871 Condition and Criteria: The Agency is to submit their financial documents into the Real Estate Assessment Center?s (REAC) Financial Assessment Submission (FASS/PHA). The Agency has not submitted the financial documents within the prescribed timeframe. Cause: Procedures are in place for timely submission, but due to technical issues, the financial documents have not been submitted to REAC in a timely manner. Effect: There is a possibility that sanctions could be imposed if they continue to be delinquent in their financial submissions. Context: The Agency is aware of the reporting requirement and has contacted HUD to obtain assistance in completing the annual submissions. Auditor?s Recommendation: The Agency should continue to make it a priority to complete submissions of delinquent report years and ensure timely filing going forward. CORRECTIVE ACTION PLAN RESPONSE: Progress has been made toward this goal with several submissions approved by HUD. Work continues to complete all delinquent submissions of REAC financial reports, as well as ensure timely filing going forward.
2018-001
2019-001 U.S. Department of Health and Human Services, CFDA 93.558 Significant Deficiency in Internal Control Criteria: Management is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements applicable to the federal awards received. Condition: No control in place to prevent overspending on a single participant based on limits set by this program. Cause: The financial accumulation of expenses for a client is maintained at the Central Office. This leaves a Service Coordinator without quick access to know how much has been spent and how much remains. Effect: Unallowable costs could be expended and have to be paid back to the grantor. Recommendation: We recommend a shared document be used to update expenses spent on a client. The file should be accessible by all involved staff and the Service Coordinators should be required to check this document before allowing for an expense. Grantee?s Response: Management concurs with this finding. The above noted recommendation has already been implemented.
North East Community Action Corporation and Subsidiaries Corrective Action Plan FY19 Audit - EIN: 43-1017571 2019-001 Significant Deficiency, Internal Control Over Compliance. The North East Community Action Corporation concurs with the auditors? suggestions and considers the lack of control to be a result of the program being new to the Agency. The Agency was working out the details of administering the program and this one was area of oversight. Processes are now in place which should prevent the Agency from overspending federal funds. Anticipated completion date: Already implemented Contact information for this finding: Vicky Pritchett, Finance Director, 573-324-2231
2019-002 U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers CFDA No. 14.871 Condition and Criteria: The Agency is to maintain documentation on failed inspections and the follow-up inspections performed within the required timeframe. The Agency did not have a record of fail notices or documentation indicating a follow-up inspection was performed and passed. Cause: The fail notices are generated within the software system and once an inspection is subsequently passed, the fail notice document is cleared from the system. Additionally, they have a contracted inspector who does not have access to the system to update a file. Therefore, the contracted inspector will verbally inform the housing staff of any failed inspections or passed re-inspections and in this instance, it did not get entered in the system appropriately by the housing staff. Effect: There is a possibility rental assistance payments could be considered a disallowed expenditure due to lack of supporting documentation identified. Context: One instance of noncompliance was noted out of a sample of 40. Auditor?s Recommendation: The Agency should maintain documentation on failed inspections in the file and should ensure that documentation of a follow-up passed inspection is in the file. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2019-002 U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers CFDA No. 14.871 Condition and Criteria: The Agency is to maintain documentation on failed inspections and the follow-up inspections performed within the required timeframe. The Agency did not have a record of fail notices or documentation indicating a follow-up inspection was performed and passed. Cause: The fail notices are generated within the software system and once an inspection is subsequently passed, the fail notice document is cleared from the system. Additionally, they have a contracted inspector who does not have access to the system to update a file. Therefore, the contracted inspector will verbally inform the housing staff of any failed inspections or passed re-inspections and in this instance, it did not get entered in the system appropriately. Effect: There is a possibility rental assistance payments could be considered a disallowed expenditure due to lack of supporting documentation identified. Context: One instance of noncompliance was noted out of a sample of 40. Auditor?s Recommendation: The Agency should maintain documentation on failed inspections in the file and should ensure that documentation of a follow-up passed inspection is in the file. CORRECTIVE ACTION PLAN RESPONSE: All housing staff have been informed of this problem, and a copy of the fail notice will be scanned in the system to be kept with the client?s paperwork. Any failed inspections by the contract inspector and subsequent follow-up activity will be entered by the housing staff into the system, as well as the fail notices. All housing staff and inspectors will continue with this practice. New procedures will be implemented for the contract inspector to report any failed inspections to the county staff instead of the Director. This will be implemented at the next housing staff meeting in March 2020. As required by HUD to insure there is no conflict of interest, LCPHA is required to use a contract inspector to perform HQS inspections on properties owned and/or managed by NECAC. All HQS inspections are completed using tablets with the information syncing to the housing software. Because the contract inspector does not have access to the housing software to do follow-up appointments and letters, he calls the information in to housing staff. To avoid miscommunication, a ?Failed Inspection Report? will be pulled weekly. Failed inspection notices will be printed and sent to both the landlord and tenant, and a follow-up appointment will be scheduled for 30-days from inspection date. Additional training will be provided to the contract inspector and to all housing staff on new procedures and for follow-up.
2018-003
GSA_MIGRATION
GSA_MIGRATION
2019-003 U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers CFDA No. 14.871 ? Significant Deficiency ? (Repeat Finding) Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $19,083 was selected for audit from a population of $11,215,106. The test found questioned costs totaling $112. Our sample was a statistically valid sample. Auditor?s Recommendation: The Agency should develop a monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided additional training to ensure accuracy when entering income and expenses supported by applicants? documentation. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2019-003 U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers CFDA No. 14.871 Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $19,083 was selected for audit from a population of $11,215,106. The test found questioned costs totaling $112. Our sample was a statistically valid sample. Auditor?s Recommendation: The Agency should develop a monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided additional training to ensure accuracy when entering income and expenses supported by applicants? documentation. CORRECTIVE ACTION PLAN RESPONSE: Quality Control was currently performed on files in accordance with the HUD SEMAP requirements. To increase accuracy and any training/staff issues, quality control of 20% of the total monthly certifications will be performed. All monthly FSS certifications are reviewed to insure escrow account accuracy. Quality Control/Monitoring procedures will be discussed and implemented at the March Housing Staff meeting. Housing Counselors will perform QA on each other?s files and a QA worksheet will be required in the file and emailed to Central Housing to identify any problem areas. Additional training will be provided on an on-going basis, with specific training provided where necessary.
2018-004
GSA_MIGRATION
GSA_MIGRATION
2019-004 U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers CFDA No. 14.871 ? Significant Deficiency Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $19,083 was selected for audit from a population of $11,215,106. The test found questioned costs totaling $112. Our sample was a statistically valid sample. Auditor?s Recommendation: The Agency should develop a monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided additional training to ensure accuracy when entering income and expenses supported by applicants? documentation. Views of Responsible Officials and Planned Corrective Actions: The Agency concurs and is implementing this recommendation.
2019-004 U.S. Department of Housing and Urban Development Section 8 Housing Choice Vouchers CFDA No. 14.871 Condition and Criteria: Assistance payments were calculated incorrectly due to errors in data entry. Eligibility for the program requires payment based on substantiated income and expense of the applicants. Cause: Human error in the calculation of income which affected assistance payments. Effect: The cost of the assistance may be disallowed or the Agency could be required to fund amounts that were under awarded. Context: A sample of grants totaling $19,083 was selected for audit from a population of $11,215,106. The test found questioned costs totaling $112. Our sample was a statistically valid sample. Auditor?s Recommendation: The Agency should develop a monitoring process to review the calculation of assistance payments. Additionally, the staff should be provided additional training to ensure accuracy when entering income and expenses supported by applicants? documentation. CORRECTIVE ACTION PLAN RESPONSE: Quality Control was currently performed on files in accordance with the HUD SEMAP requirements. To increase accuracy and any training/staff issues, quality control of 20% of the total monthly certifications will be performed. All monthly FSS certifications are reviewed to insure escrow account accuracy. Quality Control/Monitoring procedures will be discussed and implemented at the March Housing Staff meeting. Housing Counselors will perform QA on each other?s files and a QA worksheet will be required in the file and emailed to Central Housing to identify any problem areas. Additional training will be provided on an on-going basis, with specific training provided where necessary.
GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2019. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 1, 2019, which was (2515 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2017-001
GSA_MIGRATION
GSA_MIGRATION
2017-002
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 28, 2018. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 28, 2018, which was (2883 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2016-001
GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 2, 2017. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 2, 2017, which was (3244 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2015-002
GSA_MIGRATION
GSA_MIGRATION
2015-001
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