Corrective Action Plans

Finding 1163083 (2025-001)

Material Weakness 2025

St. Thomas East End Medical Center Corporation

VI

Questioned Costs Allowable Costs / Cost Principles

Non-compliance with Allowable Cost/Cost principle: Recommendation: The Organization should strengthen internal control so that late fees, finance charges, and penalties are identified and excluded from federal expenditures, provide training to accounting staff on allowable and unallowable costs, and...

Non-compliance with Allowable Cost/Cost principle: Recommendation: The Organization should strengthen internal control so that late fees, finance charges, and penalties are identified and excluded from federal expenditures, provide training to accounting staff on allowable and unallowable costs, and enhance the review expense coding before charges are allocated to federal programs. Planned corrective action: The Organization wil strengthen our internal controls by implementing clear procedures, increasing oversight by management, and ensuring consistent compliance with financial and operational requirements. Enhanced review processes, staff training, and improved documentation standards will support greater accuracy, transparency, and accountability accross all functions. The business office staff will review targeted training on allowable and unallowable costs to reinforce compliance with federal cost principles. In addition,the Organization will enhance its review process to verify accuracy and compliance before any charges are allocated to federal programs. Contact person responsible for corrective action: Steven Mayers Anticipated completion date: May 30, 2026 Status of Implementation: In progress

View Audit 372658 Questioned Costs: $1

Finding 1163078 (2025-001)

Material Weakness 2025

Head Start of Rockland, Inc.

NY

Allowable Costs / Cost Principles Subrecipient Monitoring

The HSOR Fiscal Director and Fiscal Staff will receive T&TA training on financial management system as it relates to compliance with Uniform Guidance 45 CFR Parts 75 1303. As Part of the T&TA training the Fiscal Team will review HSOR policies and procedures that will ensure determining the allowabil...

The HSOR Fiscal Director and Fiscal Staff will receive T&TA training on financial management system as it relates to compliance with Uniform Guidance 45 CFR Parts 75 1303. As Part of the T&TA training the Fiscal Team will review HSOR policies and procedures that will ensure determining the allowability of costs and the terms and conditions of the Federal award. The HSOR Finance Director and their team will ensure that an effective financial management system is established to protect all assets, which will only be used for authorized purposes. The HSOR Fiscal Director will ensure that costs are allocated consistently and verifiably, so that all expenses are supported by proper documentation within the Notice of Award (NOA) variance threshold. These costs must also be allowable, allocable, reasonable, and consistent with federal cost principles and objectives. HSOR's Fiscal Director will revise policies and procedures to include automatic alerts and monthly budget variance checks for identifying when the budget approaches the NOA 25% threshold. HSOR's Fiscal Director will update and review policies and procedures with Board approval to ensure a formal process for escalating budget changes that approach the 25% NOA threshold.

View Audit 372650

Finding 1162876 (2025-002)

Material Weakness 2025

Village of Hesperia

MI

Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.318 § 200.331 § 200.430

2025-002 – Lack of Written Policies and Procedures. Auditor Description of Condition and Effect. Although the Village has processes in place to cover these areas, and drafts of formal written policies covering the above items that address all of the area required by the Uniform Guidance have been de...

2025-002 – Lack of Written Policies and Procedures. Auditor Description of Condition and Effect. Although the Village has processes in place to cover these areas, and drafts of formal written policies covering the above items that address all of the area required by the Uniform Guidance have been developed, these policies have not yet been formally approved and adopted by the Village. As a result of this condition, the Village did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation. We recommend that the Village review and approve the draft policies as soon as practical, but no later than the end of fiscal year 2026. Corrective Action. The Village has prepared a policies and procedures manual for the federal grant programs, which will be approved by the Village Council before the end of fiscal year 2026. Responsible Person. Vicki Burrell, Village Clerk. Anticipated Completion Date: February 2026.

View Audit 372529

Finding 1162850 (2025-001)

Material Weakness 2025

City of Carbondale, Illinois

IL

Questioned Costs Allowable Costs / Cost Principles Reporting

Views of the responsible officials and planned corrective actions Management agreed with the recommendation from the third-party consultant. An entry was made to the financial statements to remove the dollar amount from recognized revenue, and record as deferred revenue, and costs removed from the s...

Views of the responsible officials and planned corrective actions Management agreed with the recommendation from the third-party consultant. An entry was made to the financial statements to remove the dollar amount from recognized revenue, and record as deferred revenue, and costs removed from the schedule of expenditures of federal awards. The total amount of questioned costs is immaterial to the program and to the financial statements, however, management decided the entry was in the best interest of the City and should be recognized in a future year.

View Audit 372527 Questioned Costs: $1

Finding 1162757 (2025-001)

Material Weakness 2025

Housing Authority of Lawrence County

KY

HUD Housing Programs Reporting Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN November 13, 2025 U.S. Department of Housing and Urban Development (HUD) The Housing Authority of Lawrence County respectfully submits the following corrective action plan for the year ended March 31, 2025. SK LEE CPAs, P.S.C. P.O. Box 958 Berea, KY 40403 The findings from the...

CORRECTIVE ACTION PLAN November 13, 2025 U.S. Department of Housing and Urban Development (HUD) The Housing Authority of Lawrence County respectfully submits the following corrective action plan for the year ended March 31, 2025. SK LEE CPAs, P.S.C. P.O. Box 958 Berea, KY 40403 The findings from the March 31, 2025 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS Finding 2025-001 AMCC Not Submitted Within 90 Days Recommendation: We recommend that the PHA implement internal control procedures to ensure compliance with HUD reporting deadlines. Action taken: Management concurs with the finding. If HUD has questions regarding this plan, please call Cindy Bowen at 606-638-9414. Sincerely yours, _____________________________________________________________ Cindy Bowen, Housing Authority of Lawrence County

View Audit 372389

Finding 1162107 (2025-002)

Material Weakness 2025

Lake Forest College

IL

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303

Finding 2025-002: Suspension and Debarment Finding: For two out of two vendors (100%) tested, the College did not provide sufficient documentation that a suspension and debarment check was performed prior to entering into a contract with the vendor. Cause: The College did not have controls in place ...

Finding 2025-002: Suspension and Debarment Finding: For two out of two vendors (100%) tested, the College did not provide sufficient documentation that a suspension and debarment check was performed prior to entering into a contract with the vendor. Cause: The College did not have controls in place to reasonably ensure compliance with suspension and debarment requirements of the Uniform Guidance. Corrective Actions Taken or Planned: As part of the procurement process review, a more robust policy will be developed related to vendor management. The policy will include specific definitions and limits for the types of transactions (non-procurement, procurement contracts, “covered transactions”). By October 31, 2025, the Business Office will communicate with all current PI’s an interim policy including the need for competitive bids, vendor screening, and more detailed descriptions. Contact Person Responsible: Doug MacKay, Controller Lake Forest College Completion Date: January 31, 2026

View Audit 371906

Finding 1161733 (2025-003)

Material Weakness 2025

Citadel Gardens, Inc. Dba the Woodlands at Citadel

MO

Allowable Costs / Cost Principles HUD Housing Programs Special Tests & Provisions

Finding 2025-003 Compliance Requirements A/B – Activities Allowed or Unallowed and Allowable Costs / Cost Principles, E – Eligibility, and N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comments on Finding Auditee has not had time to evaluate Auditor’s finding. Corrective Act...

Finding 2025-003 Compliance Requirements A/B – Activities Allowed or Unallowed and Allowable Costs / Cost Principles, E – Eligibility, and N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comments on Finding Auditee has not had time to evaluate Auditor’s finding. Corrective Action We will keep all required documentation in tenant files and establish processes and procedures to ensure compliance with the provisions in HUD Handbook 4350.3, HUD Handbook 4381.5, and the Regulatory Agreement. Anticipated Completion Date December 31, 2025

View Audit 371688

Finding 1161679 (2025-003)

Material Weakness 2025

Village of Farwell

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.327 § 200.331

2025-003 – Lack of Written Findings and Questioned Costs. Auditor Description of Condition and Effect. Although the Village has processes in place to cover these areas, and drafts of formal written policies covering the above items that address all of the area required by the Uniform Guidance have b...

2025-003 – Lack of Written Findings and Questioned Costs. Auditor Description of Condition and Effect. Although the Village has processes in place to cover these areas, and drafts of formal written policies covering the above items that address all of the area required by the Uniform Guidance have been developed, these policies have not yet been formally approved and adopted by the Village. As a result of this condition, the Village did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation. We recommend that the Village review and approve the draft policies as soon as practical, but no later than the end of fiscal year 2026. Corrective Action. The Village has prepared a policies and procedures manual for the federal grant programs, which will be approved by the Village Council before the end of fiscal year 2026. Responsible Person. Ross Wilson, Village Clerk/Treasurer. Anticipated Completion Date: February 2026.

View Audit 371608

Finding 1161678 (2025-004)

Material Weakness 2025

Village of Farwell

MI

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.214

2025-004 – Lack of Documentation for SAM.gov Exclusion Checks. Auditor Description of Condition and Effect. Although the Village has processes in place to cover these areas, and completes SAM.gov exclusion checks, the Village did not retain documentation to support that the exclusion checks were per...

2025-004 – Lack of Documentation for SAM.gov Exclusion Checks. Auditor Description of Condition and Effect. Although the Village has processes in place to cover these areas, and completes SAM.gov exclusion checks, the Village did not retain documentation to support that the exclusion checks were performed for vendors. As a result, there is no evidence that the Village verified whether these parties were suspended or debarred prior to entering covered transactions. Auditor Recommendation. We recommend that the Village retain evidence that SAM.gov exclusion checks are being completed for vendors to document that vendors are not suspended or debarred prior to entering covered transactions. Corrective Action. The Village will begin retaining documentation for its SAM.gov exclusion checks that it completes for vendors to verify whether these parties were suspended or debarred prior to entering covered transactions. Responsible Person. Ross Wilson, Village Clerk/Treasurer. Anticipated Completion Date: February 2026.

View Audit 371608

Finding 1161629 (2025-001)

Material Weakness 2025

Minnesota Valley Action Council, Inc.

MN

Questioned Costs Allowable Costs / Cost Principles

Weatherization Assistance for Low-Income Persons – Assistance Listing No. 81.042 Recommendation: Organization should review the program guidelines for allowable costs related to appreciation gifts. If necessary, explicit approval over these costs should be obtained from the grantor. Explanation of d...

Weatherization Assistance for Low-Income Persons – Assistance Listing No. 81.042 Recommendation: Organization should review the program guidelines for allowable costs related to appreciation gifts. If necessary, explicit approval over these costs should be obtained from the grantor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review program guidelines for allowable costs and obtain approval from grantor if necessary. Name of the contract person responsible for corrective action: Adam Chelstrom, Support Services Director Planned completion date for corrective action plan: November 2025

View Audit 371498 Questioned Costs: $1

Finding 1161464 (2025-001)

Material Weakness 2025

Warner Pacific University

OR

Student Financial Aid Allowable Costs / Cost Principles Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. 84.033 – Federal Work Study Program Recommendation: We recommend that the University establish procedures to ensure that at least 7% of Federal Work Study allocation is used for community service jobs, or successfully receive a waiver as ...

Student Financial Assistance Cluster – Assistance Listing No. 84.033 – Federal Work Study Program Recommendation: We recommend that the University establish procedures to ensure that at least 7% of Federal Work Study allocation is used for community service jobs, or successfully receive a waiver as had happened in previous years. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Financial Aid will monitor the progress of establishing partnerships and FWS community service opportunities, as well as review usage of FWS funds in the community service sector. The Director of Financial Aid will provide status updates to, and seek guidance from, the Vice President of Enrollment and Student Success and Engagement at least two times per term to ensure that WPU is on target to reach the federal requirements around the FWS community service rules. At the end of each award year, the University will evaluate student satisfaction in the community service positions and adjust placements accordingly for the upcoming award year.

View Audit 371379

Finding 1161367 (2025-003)

Material Weakness 2025

Augsburg University

MN

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.403 § 200.405

Research and Development Cluster— Assistance Listing Nos. Various Recommendation: We recommend that the University review its procedures around review and approval of R&D expenditures to ensure that only valid expenditures are reported. Explanation of disagreement with audit finding: There is no dis...

Research and Development Cluster— Assistance Listing Nos. Various Recommendation: We recommend that the University review its procedures around review and approval of R&D expenditures to ensure that only valid expenditures are reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University does have existing internal control processes over its federal grants. The principal investigators code, approve, and submit expenditures for payment. In addition, principal investigators receive periodic grant reports which include the detail of all transactions charged to their grants for review. The University will add an additional control step to review coding of research and development payment requests in the ERP system prior to payment. Names of the contact persons responsible for corrective action: Gerri Stepanek and Carole Kampf Planned completion date for corrective action plan: September 1, 2025

View Audit 371249 Questioned Costs: $1

Finding 1161290 (2025-001)

Material Weakness 2025

Presbyterian Homes

IL

Allowable Costs / Cost Principles Cash Management Significant Deficiency

Coordinated with Illinois Emergency Management Agency to correct duplicate line items in grant cost summary. Cost summary was corrected before closing out grant. Management has implemented controls in the future to prevent duplicate invoices from being submitted.

View Audit 371213

Finding 1161269 (2025-001)

Material Weakness 2025

MacAlester College

MN

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303

Student Financial Assistance Cluster – CFDA No. 84.063, 84.268 Recommendation: We recommend the College review its procedures to ensure controls are in place to ensure to catch any inconsistencies that occur during the year. Explanation of disagreement with audit finding: No disagreement with the au...

Student Financial Assistance Cluster – CFDA No. 84.063, 84.268 Recommendation: We recommend the College review its procedures to ensure controls are in place to ensure to catch any inconsistencies that occur during the year. Explanation of disagreement with audit finding: No disagreement with the audit finding. Action taken in response to finding: The Financial Aid Office will maintain documentation of monthly communication between the External Programs Manager, the Financial Aid Director and the Director of Accounting, related to the monthly reconciliation of Federal Direct Loans, Federal Pell Grant. Federal SEOG and Federal Work Study programs. Name of the contact person responsible for corrective action: Jenae Schmidt, Director of Financial Aid Planned completion date for corrective action plan: September 30, 2025

View Audit 371195

Finding 1161115 (2025-002)

Material Weakness 2025

High Street Homes Inc.

MD

Questioned Costs Allowable Costs / Cost Principles

Recommendation: The Project should review the HUD agreement and approved budget to obtain a better understanding of the type of costs that are allowable, and ensure they are only using HUD funds for allowable costs. Planned Corrective Actions: High Street Homes, Inc. concurs with this finding. The q...

Recommendation: The Project should review the HUD agreement and approved budget to obtain a better understanding of the type of costs that are allowable, and ensure they are only using HUD funds for allowable costs. Planned Corrective Actions: High Street Homes, Inc. concurs with this finding. The questioned costs resulted from staff unfamiliarity with the HUD agreement due to turnover in the Finance Department. Corrective measures taken include: • Reimbursement of the unallowable costs identified ($2,261) with non-federal funds. • Ongoing training for Finance staff regarding HUD cost principles, allowable costs, and budget compliance. • Regular review of expenditures by the Director of Finance to ensure costs are reasonable, necessary, and allowable under the HUD agreement. These corrective actions will strengthen compliance with HUD cost requirements and prevent future occurrences.

View Audit 371113 Questioned Costs: $1

Finding 1160966 (2025-001)

Material Weakness 2025

North Greenville University

SC

Student Financial Aid Allowable Costs / Cost Principles Eligibility

Need Analysis Planned Corrective Action: 1. A revised internal procedure has been implemented, requiring a secondary review of all loan award allocations prior to disbursement to confirm compliance with federal regulations. 2. Staff members responsible for loan origination and packaging have been as...

Need Analysis Planned Corrective Action: 1. A revised internal procedure has been implemented, requiring a secondary review of all loan award allocations prior to disbursement to confirm compliance with federal regulations. 2. Staff members responsible for loan origination and packaging have been assigned refresher training on federal loan awarding requirements, with specific emphasis on annual and aggregate loan limits and the prioritization of subsidized eligibility. 3. System-level reports have been created to identify potential discrepancies in loan allocation, which will be reviewed monthly by the Financial Aid Office. Ongoing Monitoring: The Director of Financial Aid will oversee the monitoring process each term to ensure compliance with 34 CFR 685.203, and 34 CFR 685.301 requirements. Any discrepancies identified will be corrected immediately and documented as part of the institution’s internal compliance log. North Greenville University believes these corrective measures address the issue identified and will prevent recurrence of similar errors. Person Responsible for Corrective Action Plan: Cindi Patterson, Director of Financial Aid Anticipated Date of Completion: October 1, 2025

View Audit 371000

Finding 1160856 (2025-004)

Material Weakness 2025

Texas Christian University

TX

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.430

To safeguard from future errors and ensure data accuracy, Human Resources partnered with Enterprise Application Services department to develop an automated process that populates earnings codes and project account codes based on employee, job record and earnings code. This enhancement streamlines da...

To safeguard from future errors and ensure data accuracy, Human Resources partnered with Enterprise Application Services department to develop an automated process that populates earnings codes and project account codes based on employee, job record and earnings code. This enhancement streamlines data entry by consolidating it into a single interface, reducing the risk of manual entry errors. Additionally, the HR Technology Manager has implemented a new monitoring report to track employees with multiple salary distribution accounts as a part of payroll process. The biweekly report will be automatically generated and sent via email to HR’s HRIS Consultants for review. The HRIS Consultants will analyze the report, resolve any discrepancies and escalate any issues to the HR Technology Manager or Lead Application Consultant as necessary. These processes will be routinely reviewed, with adjustments made as needed.

View Audit 370942 Questioned Costs: $1

Finding 1160386 (2025-001)

Material Weakness 2025

United Way of Greater Houston

TX

Allowable Costs / Cost Principles

Finding #2025-001 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Treasury, COVID-19 – Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing #21.027, Passed through BakerRipley, Contract period: 02/01/23 – 12/31/26, Contract number: N...

Finding #2025-001 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Treasury, COVID-19 – Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing #21.027, Passed through BakerRipley, Contract period: 02/01/23 – 12/31/26, Contract number: None. Condition and context: In a sample of 35 payroll transactions, 14 transactions for three employees did not have time and effort documentation to support the allocation of salary costs charged to the major program. For these employees who work less than 100% on the program the employees track their activities on their calendars. However, salaries were allocated based on a fixed percentage that did not vary from period to period. Recommendation: Strengthen controls to require comparison of actual time and effort percentages by activity to the percentage of salaries and wages allocated to federal programs. Planned corrective action: United Way of Greater Houston has implemented a reconciliation process for billed time to ensure salary allocations reflect actual time and effort for fiscal year 2025-2026. This includes a review of calendar-based activity tracking and comparison against fixed allocation percentages. To strengthen long-term compliance, United Way plans to deploy an electronic timekeeping system that enables dynamic tracking of employee effort across government grant programs. This system will support audit readiness and improve internal control over payroll allocations. Responsible officer: Bart Ferrell, Chief Strategy and Finance Officer. Estimated completion date: September 8, 2025.

View Audit 370796

Finding 1159580 (2025-007)

Material Weakness 2025

Full Harvest Housing, Inc.

IA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding 2025-007 Compliance Requirements A/B Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action Management will ask HUD for retroactive permission for these expenditures. ...

Finding 2025-007 Compliance Requirements A/B Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action Management will ask HUD for retroactive permission for these expenditures. Anticipated Completion Date July 31, 2025

View Audit 370220 Questioned Costs: $1

Finding 1159578 (2025-005)

Material Weakness 2025

Full Harvest Housing, Inc.

IA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding 2025-005 Compliance Requirements A/B Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Type Federal Awards Comment on Finding We agree with the auditor’s finding. Corrective Action Management will follow its policies and procedures immediately. Anticipated Completio...

Finding 2025-005 Compliance Requirements A/B Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Type Federal Awards Comment on Finding We agree with the auditor’s finding. Corrective Action Management will follow its policies and procedures immediately. Anticipated Completion Date July 1, 2025

View Audit 370220 Questioned Costs: $1

Finding 1157501 (2025-005)

Material Weakness 2025

Chassell Township

MI

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.318 § 200.319 § 200.326

FINDING: 2025-005 Name of contact person: Lynn Gierke, Township Supervisor, 906-523-4000 Description of Finding: In accordance with 2 CFR Section 200.319(d), non-federal entities must have their own written policies for procurement transactions. The policy should incorporate all requirements within ...

FINDING: 2025-005 Name of contact person: Lynn Gierke, Township Supervisor, 906-523-4000 Description of Finding: In accordance with 2 CFR Section 200.319(d), non-federal entities must have their own written policies for procurement transactions. The policy should incorporate all requirements within 2 CFR section 200.318 through 200.326 of the Uniform Guidance. Corrective Action Plan: We will create a procurement policy that meets all the requirements of 2 CFR section 200.318 through 200. Proposed Completion Date: March 31, 2026

View Audit 369721

Finding 1155864 (2025-001)

Material Weakness 2025

Charter Township of Clinton

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Condition: We noted no formal evidence that the stated control to ensure performance of required inspections prior to contract approval had been implemented effectively in one instance. We also noted no formal evidence that the stated control to verify inspections were performed upon project complet...

Condition: We noted no formal evidence that the stated control to ensure performance of required inspections prior to contract approval had been implemented effectively in one instance. We also noted no formal evidence that the stated control to verify inspections were performed upon project completion to ensure that work was carried out in accordance with contract specifications had been implemented effectively in one instance. Planned Corrective Action: Staff will review folders at various stages of the project to ensure all records of inspections at both the beginning and end of the project are in the file. Staff has already set up either bi-weekly or monthly meetings (depending on project activity levels) to report on the status of ongoing projects. These meetings were intended to help staff keep current projects in line with the overall project budget (i.e. not obligating funds beyond what’s available). Using these same meetings to check project files for all necessary records will be an adjustment of negligible effort. In instances where there is a sizable gap between portions of a project (e.g. part of the project can’t be completed until spring) staff will consider closing out the completed portion of the project and completing a final inspection on the balance of the job at a later date. Contact person responsible for corrective action: Edwin Manninen, Matthew Wallace Anticipated Completion Date: Immediately

View Audit 368245

Finding 1155821 (2025-001)

Material Weakness 2025

Gooding Senior Housing Association INC

ID

Reporting Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment § 200.512

Finding 2025-001 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2025 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, perio...

Finding 2025-001 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2025 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, period of performance, procurement, program income, reporting, special tests Questioned Costs: None Name of contact person and title: Pat Bishop, President Condition and Context: The auditee did not submit the required audit reports to the Federal Audit Clearinghouse (FAC) and Rural Development (RD) in a timely manner. Specifically:  The 2023 Audit Report was not submitted to the FAC as required under 2 CFR Part 200, Subpart F.  The 2024 Audit Report was submitted past the regulatory deadline to both the FAC and RD. Management Response: Management plans to develop and implement an internal audit compliance calendar with clearly defined submission deadlines for all audit-related deliverables, including due dates for the FAC and RD and Create an internal checklist and sign-off process to confirm that each audit deliverable has been submitted to all required agencies and portals. Status: In progress Anticipated Completion Date: Estimated 2025

View Audit 368214

Finding 1153768 (2025-003)

Material Weakness 2025

Housing Authority of the City of Meadville

PA

HUD Housing Programs Allowable Costs / Cost Principles Cash Management

HACM Management will sign all Capital Fund vouchers going forward.

View Audit 366863

Finding 1153164 (2025-003)

Material Weakness 2025

Outpatient Medical Center, Inc.

LA

Questioned Costs Allowable Costs / Cost Principles § 200.403

2025-003 Period of Performance (repeat of finding 2024-005) Corrective action planned: Beginning April 1, 2025, when the organization was made aware of this finding in last year’s audit, OMC took immediate corrective actions. The CFO/Designee will monitor expenses, and a separate prepaid schedule ha...

2025-003 Period of Performance (repeat of finding 2024-005) Corrective action planned: Beginning April 1, 2025, when the organization was made aware of this finding in last year’s audit, OMC took immediate corrective actions. The CFO/Designee will monitor expenses, and a separate prepaid schedule has been developed to track future period expenses. OMC’s current CFO/Designee has a basic understanding of GAAP. All coding will be reviewed and approved by an authorized, knowledgeable CFO/Designee. Anticipated completion date: Corrective Action taken on April 1, 2025. Contact person responsible for corrective action: Allen Boyd, Director of Fiscal Operations

View Audit 366393 Questioned Costs: $1

Corrective Action Plans

Filters