Corrective Action Plans

Finding 1159580 (2025-007)

Material Weakness 2025

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 1159575 (2025-002)

Material Weakness 2025

Full Harvest Housing, Inc.

IA

Questioned Costs HUD Housing Programs Special Tests & Provisions

Finding 2025-002 Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Comment on Finding We agree with the auditor’s finding. Corrective Action We will deposit $732 into the residual receipts account within 30-days. Anticipated Completion Date July 31, 2025

View Audit 370220 Questioned Costs: $1

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 1155715 (2025-001)

Material Weakness 2025

National Crime Victim Law Institute

OR

Cash Management Internal Control / Segregation of Duties

National Crime Victim Law Institute (NCVLI) recognizes and agrees with the recommendation to reconcile contract billings to the accounting records and a closer in time review of the reconciliation before invoicing the government agency. While NCVLI has historically done this type of reconciliation, ...

National Crime Victim Law Institute (NCVLI) recognizes and agrees with the recommendation to reconcile contract billings to the accounting records and a closer in time review of the reconciliation before invoicing the government agency. While NCVLI has historically done this type of reconciliation, during this particular year where a confluence of events made the year-end more challenging (e.g., quarterly contract billings that straddle two fiscal years, loss of staffing and accounting contractor due to budget cuts, delayed reconciliation with Lewis & Clark College due to Lewis & Clark’s processes which serves as a bank account for NCVLI), we agree the process becomes even more critical. NCVLI agrees that costs charged to federal awards should be supported by the accounting records and has historically ensured this happened. We will, however, further improve internal processes to enhance accuracy of tracking, comparing and reviewing billings and expenses to mitigate the chance of this happening in the future. Notably, this error was fixed immediately by adjusting the next monthly billing for June 2025.

View Audit 368000

Finding 1155654 (2025-005)

Material Weakness 2025

Charter Township of Redford

MI

Matching / Level of Effort / Earmarking Cash Management Material Weakness § 200.303

Finding Number: 2025-005 Condition: The Township did not have the appropriate controls in place to ensure reports and reimbursement requests that were required to be submitted under the grant were complete and accurate as well as ensuring the matching requirement was properly reviewed. Planned Corre...

Finding Number: 2025-005 Condition: The Township did not have the appropriate controls in place to ensure reports and reimbursement requests that were required to be submitted under the grant were complete and accurate as well as ensuring the matching requirement was properly reviewed. Planned Corrective Action: The Township will update the Grant Policy to include a requirement for dual review on all grant reporting. Contact person responsible for corrective action: Finance Director Anticipated Completion Date: 3/31/2026

View Audit 367921

Finding 1155343 (2025-002)

Material Weakness 2025

Pioneer Apartments INC

WY

Questioned Costs Cash Management Material Weakness

Finding 2025-002 See response to finding 2025-001.

View Audit 367580 Questioned Costs: $1

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 1153166 (2025-004)

Material Weakness 2025

Outpatient Medical Center, Inc.

LA

Cash Management Subrecipient Monitoring Material Weakness § 200.305

2025-004 Cash Management (repeat of finding 2024-008) 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 action. The CFO/Designee monitors expenses and prepares a detailed report of expenditures...

2025-004 Cash Management (repeat of finding 2024-008) 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 action. The CFO/Designee monitors expenses and prepares a detailed report of expenditures claimed for reimbursement and retains this documentation along with supporting invoices. A qualified, knowledgeable CFO will continue to ensure compliance with these requirements. 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

Finding 576145 (2025-003)

Significant Deficiency 2025

Community Action of Southern Indiana

IN

Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

The Agency acknowledges this error and agrees with the recommendations. The Agency provides the additional context that it has been determined that where incorrect drawdowns were made - they were underdrawn, not overdrawn. No drawdowns were determined to include anything beyond known, justifiable, a...

The Agency acknowledges this error and agrees with the recommendations. The Agency provides the additional context that it has been determined that where incorrect drawdowns were made - they were underdrawn, not overdrawn. No drawdowns were determined to include anything beyond known, justifiable, and allowable expenses. Previous T &TA support from the Office of Head Start and monitoring reviews from other fiscal agencies had not previously revealed this concern and recommendations were made to carry out drawdowns in this manner. The Finance department is actively working with the new recommendation from the auditors to use the accounting system (MIP) and to implement a new payroll and reconciliation procedure which will prevent future errors.

View Audit 366061

Finding 576088 (2025-003)

Significant Deficiency 2025

Shelby Township

MI

Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management

Finding 2025-003: Account Reconciliation Procedures Type of Finding: Control U.S Department of Housing and Urban Development Direct program Assistance Listing Number: 14.251 Award Numbers: B-24-CP-MI-1149 Award Year End: August 31, 2032 Recommendation: The Township should establish proced...

Finding 2025-003: Account Reconciliation Procedures Type of Finding: Control U.S Department of Housing and Urban Development Direct program Assistance Listing Number: 14.251 Award Numbers: B-24-CP-MI-1149 Award Year End: August 31, 2032 Recommendation: The Township should establish procedures to verify that expenditures are properly tracked by individual grant to ensure that individual disbursements are not allocated to more than one grant. Action Taken: The Township will create a spreadsheet to track expenditures by individual grants that will be updated as individual disbursements and receipts occur. Responsible Person and Anticipated Completion Date: Township Treasurer, March 31, 2026. If the Michigan Strategic Fund has questions regarding this plan, please call Rebecca Griffin at 231-861-5853.

View Audit 365991

Finding 576060 (2025-001)

Material Weakness 2025

Verdugo Tower, Inc.

CA

Cash Management HUD Housing Programs

FINDING NUMBER 2025-001 Reporting views of responsible officials: The Company will develop a plan to monitor the cash balances in the financial institutions to ensure that cash balances are maintained within HUD’s guidelines. Auditors' summary of auditee's comments on the findings and recommendati...

FINDING NUMBER 2025-001 Reporting views of responsible officials: The Company will develop a plan to monitor the cash balances in the financial institutions to ensure that cash balances are maintained within HUD’s guidelines. Auditors' summary of auditee's comments on the findings and recommendations: The Company will develop a plan to monitor the cash balances in the financial institutions to ensure that cash balances are maintained within HUD’s guidelines. Response indicator: Agree. Response: The Company will work with the financial institutions to ensure that HUD’s requirements are followed. Completion date: September 30, 2025

View Audit 365952

Finding 575076 (2025-001)

Significant Deficiency 2025

Cecil Avenue Apartments,inc.dba Harold Olson Rotary Village #122-11445

CA

Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment

Statement of Condition 2025-001 (Assistance Listing 14.155): The Corporation did not make the required residual receipts deposit computed at April 30, 2024 in the amount of $69,120 within 90 days of fiscal year end. Recommendation: Management should implement a system to ensure the required residua...

Statement of Condition 2025-001 (Assistance Listing 14.155): The Corporation did not make the required residual receipts deposit computed at April 30, 2024 in the amount of $69,120 within 90 days of fiscal year end. Recommendation: Management should implement a system to ensure the required residual receipts deposit is made within 90 days of fiscal year end. Management response: Agree. Management made the required residual receipts deposit on January 8, 2025.

View Audit 365221 Questioned Costs: $1

Finding 574726 (2025-001)

None 2025

Casa Barranquitas, Inc. Hud Project No. 056-Eh-346-Wah-L8

PR

HUD Housing Programs Special Tests & Provisions Cash Management

Finding No. 2025-001 Residual receipts deposit We agree. Condition: The residual cash surplus of $49,570 for the fiscal year ended March 31, 2024, was deposited into the Residual Receipts account approximately 12 months after the fiscal year-end, exceeding the 90-day HUD requirement. Cause: The dela...

Finding No. 2025-001 Residual receipts deposit We agree. Condition: The residual cash surplus of $49,570 for the fiscal year ended March 31, 2024, was deposited into the Residual Receipts account approximately 12 months after the fiscal year-end, exceeding the 90-day HUD requirement. Cause: The delay was due to a discrepancy in the Employer Identification Number (EIN) on file with the financial institution, which prevented the timely opening of the required account. Planned Corrective Actions: A formal review will be conducted within 30 days after the fiscal year-end to assess surplus cash status and initiate the deposit process. All communications and actions related to the residual receipt deposit will be documented and retained for audit purposes.

View Audit 365028

Finding 571890 (2025-001)

Significant Deficiency 2025

Pagedale Rhf Housing, Inc. Dba Mount Beulah Terrace 085-Ee-090

CA

Questioned Costs Cash Management HUD Housing Programs

Statement of condition 2025-001: During the year ended March 31, 2025, management submitted a 9250 to withdraw funds from the reserve for replacements fund that included the same invoice as a previously approved 9250. The reserve for replacements account was not reimbursed for the duplicate withdraw...

Statement of condition 2025-001: During the year ended March 31, 2025, management submitted a 9250 to withdraw funds from the reserve for replacements fund that included the same invoice as a previously approved 9250. The reserve for replacements account was not reimbursed for the duplicate withdrawal. Comments on the finding and each recommendation: Management should transfer $14,376 from the operating cash account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. On May 29, 2025, management transferred $14,376 from the operating cash account to the reserve for replacements account.

View Audit 362933 Questioned Costs: $1

Finding 570905 (2025-001)

None 2025

Cedar Hill Housing Corporation

MO

HUD Housing Programs Special Tests & Provisions Cash Management

A policy will be put in place that only funds that approved by HUD will be withdrawn from the replacement reserve account. The policy will be in place and effective by May 31, 2026.

View Audit 361877

Finding 570904 (2025-001)

None 2025

Magnolia Heights Housing Corporation

MO

HUD Housing Programs Special Tests & Provisions Cash Management

A policy will be put in place that only funds that approved by HUD will be withdrawn from the replacement reserve account. The policy will be in place and effective by May 31, 2026.

View Audit 361876

Finding 562236 (2025-001)

Significant Deficiency 2025

Desert Willow Apartments

CA

HUD Housing Programs Cash Management

2025-001 Reportable Condition — Compliance: Condition: The Organization did not receive HUD authorization for three withdrawals from the Residual Receipts account totaling $18,354 during the year. Action taken: $5,000 has been returned to the Residual Receipts account. Contact person: Nancy Jordan C...

2025-001 Reportable Condition — Compliance: Condition: The Organization did not receive HUD authorization for three withdrawals from the Residual Receipts account totaling $18,354 during the year. Action taken: $5,000 has been returned to the Residual Receipts account. Contact person: Nancy Jordan Completion date: May 15, 2025 Explanation of Disagreement: Not applicable Repeat finding: No

View Audit 357832

Finding 1174966 (2024-001)

Material Weakness 2024

Regional AIDS Intercommunity Network of Oklahoma, Inc.

OK

Cash Management

Follow administrative costs cap guidelines for projects.

View Audit 388591

Finding 1174868 (2024-001)

Material Weakness 2024

The International Centre for Missing & Exploited Children and Affiliates

VA

Cash Management § 200.305 § 200.516

View of Responsible Officials: ICMEC discovered an error during FY2024 that resulted in overdraws for their Federal awards as well as drawing expenses from one award that should have been drawn under a different award. After meeting with the funder, ICMEC began to reduce its draws to reduce the over...

View of Responsible Officials: ICMEC discovered an error during FY2024 that resulted in overdraws for their Federal awards as well as drawing expenses from one award that should have been drawn under a different award. After meeting with the funder, ICMEC began to reduce its draws to reduce the overdraw balance. Additionally, ICMEC has received a modification and extension to one of its grants that allows for retroactive indirect and salary costs. As of 8/31/25, the net balance of all JTIP grants combined is close to zero. We are working to correct the individual balances.

View Audit 388437

Finding 1174717 (2024-002)

Material Weakness 2024

City of Dexter, Missouri

IL

Procurement, Suspension & Debarment Cash Management

Finding Type: Compliance with Uniform Guidance Requirements. Name of Contact Person: Mr. David Wyman, City Administrator, (573) 624-5959. Recommendation: We recommend the City develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest...

Finding Type: Compliance with Uniform Guidance Requirements. Name of Contact Person: Mr. David Wyman, City Administrator, (573) 624-5959. Recommendation: We recommend the City develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it received. Corrective Action: We have already adopted the appropriate policies. Proposed Completion Date: Immediately.

View Audit 388275

Finding 1174620 (2024-004)

Material Weakness 2024

Four Square Community Action, Inc.

NC

Cash Management Matching / Level of Effort / Earmarking

Management acknowledges the need to streamline the fund reconciliation process and plans to improve.

View Audit 388128

Finding 1173696 (2024-005)

Material Weakness 2024

Neuse River Council of Governments D/b/a Eastern Carolina Council

NC

Allowable Costs / Cost Principles Cash Management Material Weakness

Finding 2024 – 005 Lack of Individual with appropriate skills, knowledge, and experience Name of Contact Person: David Rosado, Executive Director Corrective Action: The Council agrees with this finding. The Council has hired a new Finance Director effective January 02, 2025, with the appropriate ski...

Finding 2024 – 005 Lack of Individual with appropriate skills, knowledge, and experience Name of Contact Person: David Rosado, Executive Director Corrective Action: The Council agrees with this finding. The Council has hired a new Finance Director effective January 02, 2025, with the appropriate skills, knowledge, and experience to oversee the Finance Department. The Finance Director has identified and corrected internal control issues. Completion Date: May 19, 2025

View Audit 387406

Finding 1173389 (2024-003)

Material Weakness 2024

Jackson County

OH

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management § 200.302 § 200.305 § 200.318 § 200.320 § 200.320(B)

The department will adopt written policies with the Uniform Guidance for federally funded grant programs accepted by the department.

View Audit 387072

Finding 1172980 (2024-001)

Material Weakness 2024

Jewish Family Service Agency of Central New Jersey

NJ

Student Financial Aid Cash Management Reporting

JFS is in the process of hiring a new Chief Financial Officer (CFO) with pertinent experience for non-profits, governments, and billing. That person will lead the finance team to ensure best accounting and internal control practices are implemented and followed. During 2025, JFS strengthened its gov...

JFS is in the process of hiring a new Chief Financial Officer (CFO) with pertinent experience for non-profits, governments, and billing. That person will lead the finance team to ensure best accounting and internal control practices are implemented and followed. During 2025, JFS strengthened its governance and internal control environment by implementing a centralized system for tracking all grant-related data in a single, secure location. All grant documentation is now maintained electronically within the organization’s OneDrive system, improving record retention, transparency, and audit readiness. The Finance Department established regular internal finance meetings, in addition to standing leadership meetings, to promote consistent communication, segregation of duties, and oversight across the finance function. Management continues to provide the Finance Committee of the Board with monthly financial reports; supporting ongoing fiscal monitoring and informed decision-making.

View Audit 386431

Finding 1172813 (2024-008)

Material Weakness 2024

Carthage Elementary School District No. 317

IL

Procurement, Suspension & Debarment Cash Management Reporting § 200.303

Condition: The board of education designated a limited number of individuals to authorize transactions. However, a signature stamp with the signatures of the board designated individuals was available for use by non-designated individuals. Plan: The District will stop the use of signature stamps to ...

Condition: The board of education designated a limited number of individuals to authorize transactions. However, a signature stamp with the signatures of the board designated individuals was available for use by non-designated individuals. Plan: The District will stop the use of signature stamps to approve purchase orders and sign payment remittances. Anticipated date of completion: June 30, 2026. Name of contact person: Dustin Day, Superintendent. Management response: We no longer use signature stamps. All purchase orders and payment remittances are signed manually by the designated individual.

View Audit 386141

Corrective Action Plans

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