Corrective Action Plans

Finding 1153846 (2024-008)

Material Weakness 2024

FL

Questioned Costs Eligibility Internal Control / Segregation of Duties

2024-008 WIOA Cluster Eligibility Support Criteria: According to the Compliance Supplement, 2 CFR PART 200, APPENDIX XI, published by the Office of Management and Budget (OMB) for the Workforce Innovation and Opportunity Act (WIOA) Cluster, for eligibility for individuals, the Local Workforce Develo...

2024-008 WIOA Cluster Eligibility Support Criteria: According to the Compliance Supplement, 2 CFR PART 200, APPENDIX XI, published by the Office of Management and Budget (OMB) for the Workforce Innovation and Opportunity Act (WIOA) Cluster, for eligibility for individuals, the Local Workforce Development Board (LWDB) must perform its own assessment of the eligibility requirements of participants for WIOA cluster programs. Condition: In the current year, of the six participants tested for eligibility assessments by the LWDB, the LWDB was unable to provide the applicable eligibility forms and documentation of eligibility determinations. Cause: Due to the transfer of operations beginning on July 1, 2024, to a new LWDB, turnover within the LWDB, and movement to a new office, the LWDB was not able to locate the applicable eligibility forms and documentation of eligibility determinations. Effect: No supporting documentation for four participants was available, and therefore, we were unable to ascertain if the LWDB completed the required eligibility forms and if the required documentation and assessment of participant eligibility was completed. Recommendation: We recommend that the Organization ensure proper documentation as required by WIOA is retained and accessible to document compliance with grant requirements. Response: Management concurs with the finding and recommendation. The missing supporting documentation for the four participants was a result of the certain documents not being turned over from LWDB 7 to LWDB 9 during the transition period. The new consolidated entity, LWDB 26, has processes in place to track and store all required eligibility forms, utilizing a secure document management system. Additionally, LWDB 26 has internal and external Quality Assurance reviews, including annual Florida Commerce monitoring, to assure eligibility requirements are met, documented and stored for each participant.

View Audit 366929 Questioned Costs: $1

Finding 1153829 (2024-003)

Material Weakness 2024

Trinity Acres Housing Corporation

IL

Procurement, Suspension & Debarment Eligibility HUD Housing Programs

The Corporation will register the PPP loan with the SBA to determine the course of action that can be taken.

View Audit 366918

Finding 1153799 (2024-002)

Material Weakness 2024

Maxton Housing Authority

NC

HUD Housing Programs Eligibility Reporting

Maxton Housing Authority Corrective Action Plan for the year ended December 31, 2024 Section II - Financial Statement Findings Finding 2024-001 Name of Contact Person: Teresa Bethea, Executive Director Corrective Action: We will monitor budgeted expenditures and make budget amendments as necessary. ...

Maxton Housing Authority Corrective Action Plan for the year ended December 31, 2024 Section II - Financial Statement Findings Finding 2024-001 Name of Contact Person: Teresa Bethea, Executive Director Corrective Action: We will monitor budgeted expenditures and make budget amendments as necessary. Proposed Completion Date: Immediately Section III - Federal Award Findings and Questioned Costs Finding 2024-002 Name of Contact Person: Teresa Bethea, Executive Director Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediately

View Audit 366895

Finding 1153783 (2024-003)

Material Weakness 2024

Brown County

MN

Internal Control / Segregation of Duties Eligibility Significant Deficiency

CONTROLS OVER ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through Agency: Minnesota De...

CONTROLS OVER ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2405MN5ADM and 2405MN5MAP Award Period: Year-Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: It is recommended the County increase review over casefiles and ensure that there are performed on a periodic basis throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will adhere to established procedures and policies. Name of the contact person responsible for corrective action plan: Anne Broskoff, Human Services Director Planned completion date for corrective action plan: December 31, 2025

View Audit 366876

Finding 1153773 (2024-004)

Material Weakness 2024

County of Onondaga, New York

NY

Eligibility Internal Control / Segregation of Duties

Corrective Action Plan for Finding 2024-004 (WIC) Finding 2024-004: The following instances of noncompliance with Uniform Guidance were identified: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are receiving payments. Specifically,...

Corrective Action Plan for Finding 2024-004 (WIC) Finding 2024-004: The following instances of noncompliance with Uniform Guidance were identified: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are receiving payments. Specifically, the following deficiencies in internal control over compliance were identified: In 5 of 40 cases, there is no documentation of height or length and weight measurements and/or no documentation of hematological testing. No indication of providing client a Medical Referral form to obtain the information. Nutritional risk could not be assessed accurately. In 9 of 40 cases, verbal height and weight measurements were documented at certification, however, documentation of medical referral does not appear to be sent until subsequent follow-up appointments. This is a repeat of the finding in the prior fiscal year's audit report, 2023-003. Corrective Action Plan: WIC administration will reeducate all Nutrition staff on the WIC Program’s procedures to obtain anthropometric measurements and blood work for remote appointments and reinforce the requirement that all attempts to obtain anthropometric measurements and blood work must be documented, including providing the participant with a secure document upload link via text or a WIC Medical Referral Form to obtain the information. WIC administration will conduct monthly record review of 10 records for six months to check for compliance with WIC Program procedures and American Rescue Plan Act (ARPA) Waiver Guidance. Any subsequent findings on non-compliance will be address with individual Nutrition staff. Please see below for specific department plan: The WIC Program will implement record review specifically related to WIC Program procedures and ARPA Waiver Guidance documentation for anthropometric measurements and blood work. Contact person responsible for the corrective actions plan: Kristina Schoonmaker Anticipated completion date of corrective action: March 31, 2026 Management’s Response: Management’s Response: The department agrees with the findings and will reeducate staff of procedures within the program to ensure there is proper documentation of all required data elements moving forward.

View Audit 366864

Finding 1153772 (2024-005)

Material Weakness 2024

County of Onondaga, New York

NY

Eligibility Internal Control / Segregation of Duties

Corrective Action Plan for Finding 2024-005 (Low-Income Home Energy Assistance) Finding 2024-005: The following instances of noncompliance with Uniform Guidance were identified: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are rec...

Corrective Action Plan for Finding 2024-005 (Low-Income Home Energy Assistance) Finding 2024-005: The following instances of noncompliance with Uniform Guidance were identified: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are receiving payments. Specifically, the following deficiencies in internal control over compliance were identified: In 4 of 40 cases tested, benefit payments were not supported by adequate documentation in the case file, including applications or income documentation Corrective Action Plan: The Department of Economic Security will reeducate staff on the policies and procedures related to HEAP Benefits and ensure that all documents are properly retained and signed so that they can be provided upon request. Please see below for specific department plan: The Department of Economic Security will reeducate staff on the policies and procedures related to HEAP Benefits and conduct a review of current cases. Contact person responsible for the corrective action plan: Natalie Gallagher (Natalie.Gallagher@dfa.state.ny.us) Anticipated completion date of corrective action: March 31, 2026 Management’s Response: The department agrees with the findings and will reeducate staff of procedures within the program to ensure that all supporting documents are properly obtained.

View Audit 366864

Finding 1153770 (2024-003)

Material Weakness 2024

County of Onondaga, New York

NY

Student Financial Aid Eligibility Internal Control / Segregation of Duties

Corrective Action Plan for Finding 2024-003 (Foster Care) Finding 2024-003: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are receiving payments. Specifically, the following deficiencies in internal control over compliance were ide...

Corrective Action Plan for Finding 2024-003 (Foster Care) Finding 2024-003: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are receiving payments. Specifically, the following deficiencies in internal control over compliance were identified: 5 of 40 cases tested, the LDSS-4810 re-determination checklist was not completed. 4 of 40 cases tested, the LDSS-4810 re-determination checklist in the selected case file was completed but not signed off by both the case worker and supervisor. This is a repeat of the finding in the prior fiscal year's audit report, 2023-002. Corrective Action Plan: The Department of Children and Family Services will reeducate staff on how to properly complete the LDS-48009 and LDSS-4810 forms so that they can be provided upon request. Please see below for specific department plan: The Department of Children and Family Services will conduct a review of current forms to ensure that they are being completed and filed correctly. This will be complete by January 31, 2026. Management’s Response: The department agrees with the findings and will reinforce existing policies and procedures within the Department to ensure that all documents are properly retained and signed.

View Audit 366864

Finding 1153769 (2024-002)

Material Weakness 2024

County of Onondaga, New York

NY

Questioned Costs Student Financial Aid Eligibility

Corrective Action Plan for Finding 2024-002 (Adoption Assistance) Finding 2024-002: The following instances of noncompliance with Uniform Guidance were identified: In 5 of 40 cases tested, subsidy payments were not supported by adequate documentation in the case file. Specifically, the files did not...

Corrective Action Plan for Finding 2024-002 (Adoption Assistance) Finding 2024-002: The following instances of noncompliance with Uniform Guidance were identified: In 5 of 40 cases tested, subsidy payments were not supported by adequate documentation in the case file. Specifically, the files did not contain documentation related to the continuation of assistance until age 21, as a result of a disability. The County’s current policies and procedures are not operating effectively to ensure only eligible recipients are receiving payments. This is a repeat of the finding in the prior fiscal year's audit report, 2023-001. Corrective Action Plan: The Department of Children and Family Services will update our IVE Adoption Subsidy Process to ensure compliance. Please see below for specific department plan: The Department of Children and Family Services will reeducate staff on existing policies and procedures and update the IV-E Adoption Subsidy Determination process to ensure compliance. Contact person responsible for the corrective action plan: Megan Rooney Anticipated completion date of corrective action: March 31, 2026 Management’s Response: The Department agrees with the findings and will make the necessary updates in our processes and procedures to ensure compliance.

View Audit 366864 Questioned Costs: $1

Finding 1153767 (2024-003)

Material Weakness 2024

Township of Bloomfield

NJ

Questioned Costs HUD Housing Programs Eligibility

1. Description: There were discrepancies noted on the HUD‐50058 forms used to determine eligibility for the Housing Choice Voucher Program. (Finding 2023‐003). 2. Analysis: The Uniform Guidance and the compliance statement must be adhered to and complied with when determining eligibility for partici...

1. Description: There were discrepancies noted on the HUD‐50058 forms used to determine eligibility for the Housing Choice Voucher Program. (Finding 2023‐003). 2. Analysis: The Uniform Guidance and the compliance statement must be adhered to and complied with when determining eligibility for participation in the Housing Choice Voucher Program. 3. Corrective Action: The Bloomfield Housing Agency design and implement control procedures with respect to eligibility determinations that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. 4. Implementation Date: Ongoing

View Audit 366862 Questioned Costs: $1

Finding 1153759 (2024-002)

Material Weakness 2024

Sawyer County Housing Authority

WI

HUD Housing Programs Eligibility Significant Deficiency § 200.303

Comments on findings and recommendations The organization concurs with the finding and the auditor’s recommendation. We acknowledge that while the missing file was an isolated incident, internal controls over document retention need improvement to ensure all required tenant files are preserved and r...

Comments on findings and recommendations The organization concurs with the finding and the auditor’s recommendation. We acknowledge that while the missing file was an isolated incident, internal controls over document retention need improvement to ensure all required tenant files are preserved and retrievable. Actions taken or planned The organization is in the process of implementing an electronic document management system with automatic backup features. Additionally, a formal file retention policy is being developed, which will include supervisory review prior to any deletion or purging of files. Staff responsible for document handling will receive training to reinforce compliance with the policy. Anticipated completion date September 30, 2025

View Audit 366846

Finding 1153758 (2024-001)

Material Weakness 2024

Sawyer County Housing Authority

WI

HUD Housing Programs Significant Deficiency Eligibility

Comments on findings and recommendations The organization concurs with the finding and the auditor’s recommendation. We acknowledge that while the missing file was an isolated incident, internal controls over document retention need improvement to ensure all required tenant files are preserved and r...

Comments on findings and recommendations The organization concurs with the finding and the auditor’s recommendation. We acknowledge that while the missing file was an isolated incident, internal controls over document retention need improvement to ensure all required tenant files are preserved and retrievable. Actions taken or planned The organization is in the process of implementing an electronic document management system with automatic backup features. Additionally, a formal file retention policy is being developed, which will include supervisory review prior to any deletion or purging of files. Staff responsible for document handling will receive training to reinforce compliance with the policy. Anticipated completion date September 30, 2025

View Audit 366846

Finding 1153657 (2024-001)

Material Weakness 2024

Snoqualmie Valley School District No. 410

WA

Questioned Costs School Nutrition Programs Procurement, Suspension & Debarment

The District will train food service administrative staff regarding adequate internal controls involving monthly downloads of the Department of Social and Health Services DSHS direct certifications, including training at least 2 administrative staff members in order to ensure compliance in the absen...

The District will train food service administrative staff regarding adequate internal controls involving monthly downloads of the Department of Social and Health Services DSHS direct certifications, including training at least 2 administrative staff members in order to ensure compliance in the absence of the primary staff member performing the necessary internal control. Should Supply Chain Assistance funds become available in the future, the District will retrain food service administrative staff regarding the tracking of qualifying food products to reconcile to the funds received, and complete that tracking prior to the end of the qualifying fiscal year.

View Audit 366821 Questioned Costs: $1

Finding 1153523 (2024-002)

Material Weakness 2024

Hudson Valley Agri-Business Development Corporation

NY

Matching / Level of Effort / Earmarking Subrecipient Monitoring Eligibility § 200.303

The Organization acknowledges the finding and appreciates the clarifications regarding the expiration of the temporary waiver of the “credit not otherwise available” requirements. Upon identification of this issue, we conducted a full review of all loans originated after June 30, 2022. As a result w...

The Organization acknowledges the finding and appreciates the clarifications regarding the expiration of the temporary waiver of the “credit not otherwise available” requirements. Upon identification of this issue, we conducted a full review of all loans originated after June 30, 2022. As a result we have retrofitted all loan files issued after the waiver expired to include appropriate documentation demonstrating that credit was not otherwise available on terms and conditions that would permit the completion or successful operation of the financed activity. Management has also implemented the following preventive measures going forward: • All new loan reports include a section on “credit not otherwise available” for loan committee members to review. • The Organization will annually review EDA guidance and policy changes to ensure that internal documentation practices remain aligned with current federal requirements.

View Audit 366802

Finding 1153506 (2024-001)

Material Weakness 2024

YMCA of Memphis & the Mid-South

TN

Questioned Costs Eligibility Subrecipient Monitoring

Planned Corrective Action: Current policy and procedure in place will be followed. The grant accountant and food compliance officer will review Summer Food Service Program sites and reimbursements prior to the completion of the SFSP program period each year.

View Audit 366736 Questioned Costs: $1

Finding 1153461 (2024-002)

Material Weakness 2024

Thomas University, Inc.

GA

Questioned Costs Student Financial Aid Eligibility

Responsible Official’s Response and Corrective Action Planned: We agree with the finding and recommendations. Thomas University has upgraded its student information system from CAMS to Jenzabar. The Financial Aid module Jenzabar Financial Aid has been configured by the Director of Financial Aid with...

Responsible Official’s Response and Corrective Action Planned: We agree with the finding and recommendations. Thomas University has upgraded its student information system from CAMS to Jenzabar. The Financial Aid module Jenzabar Financial Aid has been configured by the Director of Financial Aid with a group process to identify enrollment level changes. This process is programmed to adjust the student scheduled Pell to reflect the updated Pell amount based on the Pell table. This process will reduce the Pell amount if the hours adjust down even when the Pell has already disbursed. This process will also increase the Pell when the hours increase. This process is on a scheduler that runs daily. Planned Implementation Date of Corrective Action: This process was created and implemented 10/01/2024. Person Responsible for Corrective Action: Derek Haskins, Director of Financial Aid

View Audit 366719 Questioned Costs: $1

Finding 1153455 (2024-001)

Material Weakness 2024

Bladenboro Housing Authority

NC

Eligibility HUD Housing Programs Reporting

Bladenboro Housing Authority Corrective Action Plan For the Year Ended December 31, 2024 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Becky Tatum Interim Director Corrective Action: Manageme...

Bladenboro Housing Authority Corrective Action Plan For the Year Ended December 31, 2024 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Becky Tatum Interim Director Corrective Action: Management will implement proper internal control procedures for the Public and Indian Housing program eligibility requirements. Proposed Completion Date: Immediately

View Audit 366705

Finding 1153453 (2024-002)

Material Weakness 2024

Shawnee Christian Healthcare Center, Inc.

KY

Special Tests & Provisions Eligibility Matching / Level of Effort / Earmarking

The Health Center will review all applicable policies and ensure that all personnel responsible for and involved in the sliding fee discount program adequately demonstrate their understanding of the sliding fee discount application program. Management will conduct internal reviews periodically throu...

The Health Center will review all applicable policies and ensure that all personnel responsible for and involved in the sliding fee discount program adequately demonstrate their understanding of the sliding fee discount application program. Management will conduct internal reviews periodically throughout the year to verify patent accounts have been adjusted properly.

View Audit 366700

Finding 1153386 (2024-004)

Material Weakness 2024

Afghan Cultural Society of Mn

MN

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Rehabilitation for Survivors of Torture in Minnesota/Ethnic Community Self- Help Program; Refugee and Entrant Assistance – Assistance Listing No. 93.576 Recommendation: Auditor recommends that ACS review all participant files to ensure proper documentation is retained supporting the eligibility of a...

Rehabilitation for Survivors of Torture in Minnesota/Ethnic Community Self- Help Program; Refugee and Entrant Assistance – Assistance Listing No. 93.576 Recommendation: Auditor recommends that ACS review all participant files to ensure proper documentation is retained supporting the eligibility of applicants. We noted that there is currently a process in place to review files to ensure that only eligible participants are being served, but we recommend that a process is implemented and documented to ensure that there is proper review and approval of all applicants prior to the individual receiving services and that this review is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This will be grant dependent as many of the grant's ACS has the grantors retain the documentation and do a secondary review of eligibility. The Self-Help grant is a grant that is direct to the organization, and two people will review and document on the participation form they have reviewed the eligibility of the participants. Name(s) of the contact person(s) responsible for corrective action: Nasreen Sajady Planned completion date for corrective action plan: This will begin September 2025 and continue for the remainder of the programs needing a secondary review.

View Audit 366598

Finding 1153297 (2024-001)

Material Weakness 2024

Dunn Housing Authority

NC

Eligibility HUD Housing Programs Reporting

Corrective Action Plan Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Felicia Chester, Executive Director Corrective Action: We will implement proper internal control procedures for the Public...

Corrective Action Plan Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Felicia Chester, Executive Director Corrective Action: We will implement proper internal control procedures for the Public and Indian Housing program elegibility requirements. Mangement has established a checklist for applications and will establish checklists for move-ins and move-outs. Proposed Completion Date: Immediately

View Audit 366512

Finding 1152932 (2024-002)

Material Weakness 2024

Springfield Housing Authority

IL

HUD Housing Programs Subrecipient Monitoring Eligibility

FINDING 2024-002 "Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance & Significant Deficiency 11 SHA RESPONSE The Springfield Housing Authority acknowledges the seven (7) errors as delineated in the full 2024 FYE audit report. In 2024, the Springfi...

FINDING 2024-002 "Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance & Significant Deficiency 11 SHA RESPONSE The Springfield Housing Authority acknowledges the seven (7) errors as delineated in the full 2024 FYE audit report. In 2024, the Springfield Housing Authority Housing Choice Voucher program delineated the following positions to undertake income and rent calculations: one (1) Special Programs Coordinator, four (4) HCV Specialists and one (1) Program Integrity Specialist. Of those six (6) employees, only one had a tenure longer than 12 months. Due to continuing post COVID-19 turnover and lack of qualified workers in the local workforce, the SHA experienced a higher than usual turnover rate in the HCV positions that conduct rent calculations during the majority of FY2024. The Springfield Housing Authority hired third party consultants to assist with annual recertifications in the 3rd Quarter of 2023 that continued through December 31, 2024. The primary function of the Program Integrity Specialist position is to audit and quality control tenant files and rent calculations conducted by HCV Specialists. The HCV Director and/or HCV Manager is responsible for reviewing 3% of recertifications audited by the Program Integrity Specialist position as an additional quality control measure. This error rate was directly attributable to the unprecedented turnover rate of HCV Specialists during the 2024 fiscal year. The Director of HCV, HCV Manager, HCV Specialists, HCV Special Programs Coordinator and Program Integrity Specialist were provided additional internal and external training opportunities in HCV rent calculations and program integrity in June 2025. The SHA will take the following corrective actions to correct the errors and/or prevent the errors moving forward: • The Program Integrity Specialist will conduct reviews of 100% of annual and interim recertifications for HCV program participants by December 31, 2025. • The Program Integrity Specialist will ensure 100% audited file corrections are completed by the HCV Specialists, monthly. • The HCV Director and/or Manager will review 10% of the recertifications audited by the Program Integrity Specialist as an additional quality control measure by December 31, 2025. • Any newly hired HCV Director, HCV Manager, HCV Specialists and Program Integrity Specialist will be provided with additional external training opportunities in Housing Choice Voucher program income and rent calculations and program integrity within sixty (60) days of employment. • The HCV Director and/or Manager will re-review the files identified with errors during the independent audit and resolve the errors in accordance with the SHA Administrative Plan and HUD rules and regulations by December 31, 2025. Person Responsible: Melissa Huffstedtler Anticipated Completion Date: December 31, 2025

View Audit 366267

Finding 1152931 (2024-001)

Material Weakness 2024

Springfield Housing Authority

IL

HUD Housing Programs Subrecipient Monitoring Eligibility

FINDING 2024-001 "Public Housing Tenant Files - Eligibility- Internal Control Over Tenant Files Non-Compliance and Significant Deficiency" SHA RESPONSE • The Springfield Housing Authority acknowledges the five (5) errors as delineated in the full 2024 FYE audit report. The auditors pulled files from...

FINDING 2024-001 "Public Housing Tenant Files - Eligibility- Internal Control Over Tenant Files Non-Compliance and Significant Deficiency" SHA RESPONSE • The Springfield Housing Authority acknowledges the five (5) errors as delineated in the full 2024 FYE audit report. The auditors pulled files from two points in time through the fiscal year. It was noted that the identified errors were from the second half of the fiscal year tenant actions (July- December) when the Springfield Housing Authority experienced a staffing shortage in both the Program Integrity and Asset Manager functions of the Public Housing program. The majority of identified errors were found in instances where the public housing operations was short staffed in five positions (2 Asset Managers, 1 Program Integrity Specialist, 1 Occupancy Specialist and 1 Inspector). Staffing stabilization at the first half of the fiscal year gave way to a higher than usual turnover rate in the positions that conduct rent calculations, file audits and inspections during the latter part of FY2024. The primary function of the Program Integrity Specialist position is to audit and quality control tenant files and rent calculations conducted by Occupancy Specialists. The Asset Managers are responsible for reviewing 3% of recertifications audited by the Program Integrity Specialist position as an additional quality control measure. The Asset Managers, Occupancy Specialists and Program Integrity Specialists were provided additional internal and external training opportunities in low rent public housing rent calculations and program integrity in June 2025. The SHA will take the following corrective actions to correct the errors and/or prevent the errors moving forward: • The Program Integrity Specialist will conduct reviews of 100% of annual and interim recertifications for public housing tenants by December 31, 2025. • The Program Integrity Specialist will ensure 100% audited file corrections are completed by the Occupancy Specialists, monthly. • The Asset Manager(s) will review 10% of the recertifications audited by the Program Integrity Specialist as an additional quality control measure by December 31, 2025. • Any newly hired Asset Managers, Occupancy Specialists and Program Integrity Specialists will be provided with additional external training opportunities in low rent public housing rent calculations and program integrity within sixty (60) days of employment. • The Asset Managers will re-review the files identified with errors during the independent audit and resolve the errors in accordance with the SHA Admissions and Continued Occupancy Plan and HUD rules and regulations by December 31, 2025. Person Responsible: Melissa Huffstedtler, Deputy Director Anticipated Completion Date: December 31, 2025

View Audit 366267

Finding 1152927 (2024-001)

Material Weakness 2024

Stoddard County Public Health Center

MO

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring

Name of Contact Person: Ben Godwin, Director. Recommendation: We recommend the Center verify a vendor's status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Corrective Action: We will verify all...

Name of Contact Person: Ben Godwin, Director. Recommendation: We recommend the Center verify a vendor's status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Corrective Action: We will verify all vendors' status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Proposed Completion Date: Immediately.

View Audit 366253

Finding 1152893 (2024-004)

Material Weakness 2024

Vinton County

OH

Eligibility School Nutrition Programs Matching / Level of Effort / Earmarking § 200.303

The Board of Health WIC personnel will implement additional control practices for the review and approval for WIC eligibility for participants. In addition, WIC personnel will ensure all supporting documentation has been obtained in order to determine participant eligibility.

View Audit 366220

Finding 576312 (2024-002)

Material Weakness 2024

Yakama Nation Housing Authority

WA

Allowable Costs / Cost Principles Eligibility HUD Housing Programs § 200.303

Persons responsible for this corrective action plan: Phylistine Alexander, Housing Manager and Jana Kent, Executive Director Corrective Action Plan: YNHA will work with the NwONAP Grant Evaluation Director to evaluate our current tenant file documentation and eligibility determination process an...

Persons responsible for this corrective action plan: Phylistine Alexander, Housing Manager and Jana Kent, Executive Director Corrective Action Plan: YNHA will work with the NwONAP Grant Evaluation Director to evaluate our current tenant file documentation and eligibility determination process and will implement recommendations from HUD. Estimated Completion Date: December 31, 2025

View Audit 366187

Finding 576160 (2024-002)

Significant Deficiency 2024

Heart of Kansas Family Health Care, Inc.

KS

Eligibility

Heart of Kansas will retrain all personnel to ensure they are adhering to the Sliding fee Scale Policy. Debby Popplereiter, patient Accounts Director, and Blanca Salas, patient intake coordinator, will start randomly selecting 5 patients a month and reviewing whether the policy was followed and the ...

Heart of Kansas will retrain all personnel to ensure they are adhering to the Sliding fee Scale Policy. Debby Popplereiter, patient Accounts Director, and Blanca Salas, patient intake coordinator, will start randomly selecting 5 patients a month and reviewing whether the policy was followed and the sliding fees selected correctly. Freddy Gunn, CFO, will review results with Debby to determine if further education and/or training will be needed. We will begin this process immediately.

View Audit 366075

Corrective Action Plans

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