Corrective Action Plans

Finding 1220597 (2025-001)

Material Weakness 2025

George Link, Jr. Apartments Housing Development Fund Company, Inc.

NY

HUD Housing Programs Student Financial Aid Eligibility

Corrective Action Plan: The annual recertifications were not completed on time due to difficulty obtaining the required tenant information. Stanan will start the process earlier in the year to collect the documentation needed. Stanan’s occupancy specialist and supervisor will closely monitor the tim...

Corrective Action Plan: The annual recertifications were not completed on time due to difficulty obtaining the required tenant information. Stanan will start the process earlier in the year to collect the documentation needed. Stanan’s occupancy specialist and supervisor will closely monitor the timing and progress of all tenant annual recertifications to avoid untimely filings in the future. Anticipated Completion Date: The implementation of training and procedures is expected to be completed by September 30, 2026.

View Audit 405444

Finding 1220596 (2025-001)

Material Weakness 2025

Cabrini Gardens Senior Housing Development Fund Company, Inc.

NY

HUD Housing Programs Eligibility

Corrective Action Plan: The annual recertifications were not completed on time due to difficulty obtaining the required tenant information. Stanan will start the process earlier in the year to collect the documentation needed. Stanan’s occupancy specialist and supervisor will closely monitor the tim...

Corrective Action Plan: The annual recertifications were not completed on time due to difficulty obtaining the required tenant information. Stanan will start the process earlier in the year to collect the documentation needed. Stanan’s occupancy specialist and supervisor will closely monitor the timing and progress of all tenant annual recertifications to avoid untimely filings in the future. Anticipated Completion Date: The implementation of training and procedures is expected to be completed by September 30, 2026.

View Audit 405443

Finding 1220595 (2025-001)

Material Weakness 2025

Bishop Gerald J. Ryan Housing Development Fund Company, Inc.

NY

HUD Housing Programs Student Financial Aid Eligibility

Corrective Action Plan: The annual recertifications were not completed on time due to difficulty obtaining the required tenant information. Stanan will start the process earlier in the year to collect the documentation needed. Stanan’s occupancy specialist and supervisor will closely monitor the tim...

Corrective Action Plan: The annual recertifications were not completed on time due to difficulty obtaining the required tenant information. Stanan will start the process earlier in the year to collect the documentation needed. Stanan’s occupancy specialist and supervisor will closely monitor the timing and progress of all tenant annual recertifications to avoid untimely filings in the future. Anticipated Completion Date: The implementation of training and procedures is expected to be completed by September 30, 2026.

View Audit 405442

Finding 1220214 (2025-003)

Material Weakness 2025

Young Men's Christian Association of Montgomery, Inc.

AL

Cash Management Eligibility School Nutrition Programs

CFDA 10.558 — Child and Adult Care Food Program Finding Type: Noncompliance / Significant Deficiency Corrective Action Plan The YMCA acknowledges the finding related to incorrect participant meal coding and reimbursement classifications. Management has implemented the following corrective actions: 2...

CFDA 10.558 — Child and Adult Care Food Program Finding Type: Noncompliance / Significant Deficiency Corrective Action Plan The YMCA acknowledges the finding related to incorrect participant meal coding and reimbursement classifications. Management has implemented the following corrective actions: 2 4 Provide refresher training to all staff responsible for determining and entering participant eligibility classifications. Develop written procedures outlining eligibility determination requirements and reimbursement coding standards. Conduct periodic internal audits of participant eligibility classifications to identify and correct errors timely. Maintain documentation of training attendance and ongoing monitoring activities. Responsible Party Sonja Williams and Site Coordinators Expected Completion Date September 30, 2026

View Audit 405324

Finding 1220213 (2025-002)

Material Weakness 2025

Young Men's Christian Association of Montgomery, Inc.

AL

Allowable Costs / Cost Principles Eligibility Subrecipient Monitoring § 200.303

CFDA 10.558 — Child and Adult Care Food Program Finding Type: Noncompliance / Significant Deficiency Corrective Action Plan The YMCA acknowledges the finding related to missing participant eligibility documentation maintained by operating sites. Management has implemented the following corrective ac...

CFDA 10.558 — Child and Adult Care Food Program Finding Type: Noncompliance / Significant Deficiency Corrective Action Plan The YMCA acknowledges the finding related to missing participant eligibility documentation maintained by operating sites. Management has implemented the following corrective actions: 1. Establish standardized procedures requiring all operating sites to submit enrollment forms and Income Eligibility Forms prior to reimbursement claims being submitted. 2. Develop a monitoring checklist to verify that all required participant documentation is collected, complete, and retained. 3. Require monthly compliance reviews of participant files for each operating site. 4. Provide additional training to site administrators regarding CACFP eligibility documentation and retention requirements. Responsible Party Jeff Reynolds and Sonja Williams Expected Completion Date September 30, 2026

View Audit 405324

Finding 1220205 (2025-023)

Material Weakness 2025

Government of the District of Columbia

DC

Eligibility Internal Control / Segregation of Duties Reporting § 200.303

The Economic Security Administration (ESA) concurs with this finding. ESA will review its current case review procedures to ensure that prioritization of assignments aligns with regulatory timeliness requirements. Based on the results of this review, ESA will update its procedures as needed.

View Audit 405318

Finding 1220201 (2025-021)

Material Weakness 2025

Government of the District of Columbia

DC

Student Financial Aid Eligibility Matching / Level of Effort / Earmarking § 200.303

The Child and Family Services Agency (CFSA) concurs with the finding. The June 2025 implementation of STAAND, CFSA’s new system, included safeguards to mitigate the generation of claims for federal reimbursement for payments made to any provider for which there is a critical licensure issue.

View Audit 405318

Finding 1220195 (2025-015)

Material Weakness 2025

Government of the District of Columbia

DC

Eligibility Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.303

The Division of Program Operations (DPO) of DHS acknowledges and agrees with the audit findings and related observations. After reviewing the issues identified, DPO is implementing targeted corrective measures to strengthen internal controls and ensure full compliance with eligibility documentation ...

The Division of Program Operations (DPO) of DHS acknowledges and agrees with the audit findings and related observations. After reviewing the issues identified, DPO is implementing targeted corrective measures to strengthen internal controls and ensure full compliance with eligibility documentation requirements. DPO remains committed to executing these corrective actions promptly and maintaining strong internal controls that support accurate eligibility determinations, program integrity, and adherence to federal and District requirements. DPO, in collaboration with DCAS and the Policy Unit, has initiated efforts to align the required language with the DCAS electronic platform and the caseworker portal’s IEG scripts.

View Audit 405318

Finding 1220170 (2025-006)

Material Weakness 2025

Government of the District of Columbia

DC

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.303 § 200.403

The Office of the Deputy Mayor for Planning and Economic Development (DMPED) does not concur with the auditor’s finding regarding the allowability of subtenant improvement allowance per the CPF guidance. DMPED has sought express approval from the Federal awarding agency (U.S. Department of Treasury)...

The Office of the Deputy Mayor for Planning and Economic Development (DMPED) does not concur with the auditor’s finding regarding the allowability of subtenant improvement allowance per the CPF guidance. DMPED has sought express approval from the Federal awarding agency (U.S. Department of Treasury) regarding the use of funds. DMPED has evaluated its procedures to ensure only allowable expenses are charged to the program as required under 2 CFR Section 200.403. DMPED determined in FY25 that it needed to seek approval from the awarding Federal agency on allowable costs, which it completed in 2026.

View Audit 405318

Finding 1220162 (2025-002)

Material Weakness 2025

Government of the District of Columbia

DC

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303

The Office of the Chief Financial Officer/Office of Finance and Treasury (OCFO/OFT) for Department of Human Services (DHS) concurs with this finding. Quarterly UPO internal audits and Quarterly Regis audits will continue to assist in identifying areas of noncompliance and improvement. In addition, t...

The Office of the Chief Financial Officer/Office of Finance and Treasury (OCFO/OFT) for Department of Human Services (DHS) concurs with this finding. Quarterly UPO internal audits and Quarterly Regis audits will continue to assist in identifying areas of noncompliance and improvement. In addition, the EBT Manager and Supervisors will implement enhanced review and validation procedures of daily card production documentation, including targeted quality checks and supervisory oversight, to ensure alignment with established requirements. Employees will be held accountable for performing in accordance with documented procedures, and corrective actions will be applied as needed to address gaps. These efforts are intended to improve consistency, reduce risk, and ensure sustained compliance with program requirements.

View Audit 405318

Finding 1220160 (2025-001)

Material Weakness 2025

Government of the District of Columbia

DC

Eligibility Reporting Matching / Level of Effort / Earmarking § 200.303

The Department of Human Services (DHS) and Department of Health Care Finance (DHCF) DC Access System (DCAS) team agree with the findings. For the twelve (12) findings, DHS/ESA has identified the description of the deficiencies, examined the magnitude and geographic extent of the deficiencies, identi...

The Department of Human Services (DHS) and Department of Health Care Finance (DHCF) DC Access System (DCAS) team agree with the findings. For the twelve (12) findings, DHS/ESA has identified the description of the deficiencies, examined the magnitude and geographic extent of the deficiencies, identified the actions completed to eliminate the deficiencies. The District will focus on efforts that will create the maximum impact, which includes creating new options for collaboration, streamlining current communication, and introducing cross-functional prioritization. These strategies will help the District move projects toward completion and are rooted in continuous quality improvement. To guide its strategic efforts and track its impact, DHS has outlined the following four phases of corrective action plans to be taken to ensure the deficiencies will be eliminated: • Review and Prioritization, • Design and Development, • Implementation, and • Monitor and Evaluation. Each phase has several process steps including a completion document that signals the permission to move to the next phase. The detailed process steps are documented under DHS’ Consolidated Semi-Annual SNAP Advance Warning Letter Corrective Action Plan and FFY2026 Quality Control Corrective Action Plan reports. The corrective action plan is facilitated by the Quality Improvement Program and since implementing this process in January 2021, the District has identified root causes for errors and gaps in internal auditing and evaluation processes. Therefore, the flow of the semi-annual corrective action plans reflects the District’s commitment to a collaborative corrective action plan - expanding the data analysis section to include data and analysis of internal methods, a complete summary of each phase completed, and a timeline for upcoming phase/project completion.

View Audit 405318

Finding 1220158 (2025-002)

Material Weakness 2025

United Planning Organization

DC

Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303 § 200.403

Finding 2025-002: Agency: U.S. Department of Health and Human Services (CSBG) Program: Community Service Block Grant (AL No. 93.569) Significant Deficiency and Noncompliance over Eligibility Condition: During our testing of participant eligibility for the CSBG program, we noted the following excepti...

Finding 2025-002: Agency: U.S. Department of Health and Human Services (CSBG) Program: Community Service Block Grant (AL No. 93.569) Significant Deficiency and Noncompliance over Eligibility Condition: During our testing of participant eligibility for the CSBG program, we noted the following exceptions out of a sample size of 40: (1) for one participant, the CSBG eligibility form was not signed by the case manager; and (2) for two participants, we were unable to obtain documentation to support proof of residence. Recommendation: We recommend that management strengthen internal controls over eligibility determination and documentation to ensure compliance with federal program requirements. Management should establish procedures to require complete and signed eligibility forms prior to approving or providing program benefits and consider implementing a standardized eligibility checklist to ensure all required supporting documentation (e.g., income verification, residency, other criteria) is obtained and retained. Auditee Response and Corrective Action Plan: UPOManagement acknowledges the audit finding and will ensure that staff follow established internal control activities to ensure compliance with CSBG participant eligibility. UPO will institute continuous training and increased monitoring of compliance by the internal Office of Performance Management regarding the review, retention, and documentation of eligibility determination evidence submitted by program participants. Anticipated Completion Date: September 30, 2026

View Audit 405313

Finding 1220137 (2025-003)

Material Weakness 2025

Dallas County

TX

Subrecipient Monitoring Eligibility HUD Housing Programs § 200.303

Corrective Action Plan: Dallas County HCVP leadership addressed EIV compliance during the April 2026 and May 2026 monthly staff meetings and will continue to emphasize the requirement. Review of meetings agendas dated April 22, 2026, and May 20, 2026, confirm that EIV compliance was discussed. Addit...

Corrective Action Plan: Dallas County HCVP leadership addressed EIV compliance during the April 2026 and May 2026 monthly staff meetings and will continue to emphasize the requirement. Review of meetings agendas dated April 22, 2026, and May 20, 2026, confirm that EIV compliance was discussed. Additionally, the HCVP Housing Supervisor issued an email to all staff reiterating the requirement to retain EIV reports for all transactions, including but limited to recertifications, interims, and relocations. Implementation Date: June 11, 2026 Responsible Party: Kesete Yohannes, Assistant Director of Housing

View Audit 405307

Finding 1219681 (2025-001)

Material Weakness 2025

Broward County, Florida

FL

Eligibility Procurement, Suspension & Debarment

Management concurs with this finding. The expenditure understatement in the initial Schedule of Expenditures of Federal Awards (SEFA) for ALN 97.036 (Disaster Grants – Public Assistance) was caused by an operating deficiency in year-end review procedures, rather than the design of the control itself...

Management concurs with this finding. The expenditure understatement in the initial Schedule of Expenditures of Federal Awards (SEFA) for ALN 97.036 (Disaster Grants – Public Assistance) was caused by an operating deficiency in year-end review procedures, rather than the design of the control itself. Although the discrepancy was not identified internally prior to the initial draft submission, the error was isolated to the aforementioned program and fully corrected before the final draft SEFA was issued to the Auditors. Management is committed to strengthening the controls necessary to ensure complete and accurate SEFA reporting going forward. The FASD Division, in coordination with the Emergency Management Division and the Broward Sheriff’s Office (BSO), will enhance the SEFA Preparation and Reconciliation Protocol for year-end September 30, 2026. To ensure compliance, all departments administering and reporting under ALN 97.036 will receive comprehensive training on Uniform Guidance and FEMA Public Assistance (PA) reporting requirements prior to the fiscal year-end.

View Audit 405215

Finding 1219677 (2025-001)

Material Weakness 2025

Jacksonville Housing Authority

FL

HUD Housing Programs Eligibility Material Weakness

FINDING SUMMARY: Jacksonville Housing Authority (JHA) identified deficiencies within the Low-Income Public Housing and Housing Choice Voucher Program related to eligibility determinations, including missing documentation, incomplete reexaminations, incorrect income calculations, and insufficient qua...

FINDING SUMMARY: Jacksonville Housing Authority (JHA) identified deficiencies within the Low-Income Public Housing and Housing Choice Voucher Program related to eligibility determinations, including missing documentation, incomplete reexaminations, incorrect income calculations, and insufficient quality control processes. These deficiencies resulted in non-compliance with 24 CFR 960.257 and 24 CFR 960.259. CORRECTIVE ACTION FRAMEWORK: JHA has established a PHAS and SEMAP-aligned compliance tracking framework which includes: • Defined compliance indicators • Measurable performance thresholds • Monthly monitoring and reporting • Documented corrective actions and outcomes Each corrective action below is tied to an audit find. Corrective Action: • JHA will continue to monitor deficiencies to effectively streamline internal process controls including but not limited to the hiring of quality control analysts, data integrity analysts and monthly file auditing • JHA will create a sample file to ensure standardization. • JHA will provide training to all new employees within 60 days and refresher course training for all existing employees. • JHA performs monthly audits of 10% of files and maintains a quality control system to track error trends, identify deficiencies

View Audit 405213

Finding 1219674 (2025-004)

Material Weakness 2025

City of Long Beach

CA

HUD Housing Programs Eligibility Reporting § 200.303

Program: Section 8 Housing Choice Vouchers (HCV) Finding: 2025-004 Finding Title: Internal Controls Over Participants Reexaminations Identification as a repeat finding if applicable: 2024-007 Contact Person: Michelle Mel-Duch, Housing Administrative and Financial Services Officer, Health & Human Ser...

Program: Section 8 Housing Choice Vouchers (HCV) Finding: 2025-004 Finding Title: Internal Controls Over Participants Reexaminations Identification as a repeat finding if applicable: 2024-007 Contact Person: Michelle Mel-Duch, Housing Administrative and Financial Services Officer, Health & Human Services Department, (562) 570-5344, Michelle.Mel-Duch@longbeach.gov Planned Actions: HACLB has updated its SEMAP Quality Control sample size worksheet to ensure the minimum required sample size is calculated using the total number of assisted families, in accordance with HUD SEMAP Indicator 3 requirements. The revised worksheet will be used for future quality control reviews to ensure compliance with federal requirements. In addition, HACLB has transitioned to the MRI housing management software platform, which provides enhanced reporting capabilities to generate accurate listings of assisted families, support the selection and tracking of quality control samples. To strengthen internal controls, HACLB will implement and document completion of reviews of reexamination files selected for SEMAP quality control. Expected Completion Date: December 31, 2026

View Audit 405210

Finding 1219670 (2025-002)

Material Weakness 2025

City of Long Beach

CA

HUD Housing Programs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303

Program: Section 8 Housing Choice Vouchers (HCV) Finding: 2025-002 Finding Title: Internal Controls and Compliance over the Timeliness of Housing Choice Voucher Participant Re-examination and Recertification Identification as a repeat finding if applicable: 2024-003 Contact Person: Michelle Mel-Duch...

Program: Section 8 Housing Choice Vouchers (HCV) Finding: 2025-002 Finding Title: Internal Controls and Compliance over the Timeliness of Housing Choice Voucher Participant Re-examination and Recertification Identification as a repeat finding if applicable: 2024-003 Contact Person: Michelle Mel-Duch, Housing Administrative and Financial Services Officer, Health & Human Services Department, (562) 570-5344, Michelle.Mel-Duch@longbeach.gov Planned Actions: Staffing Augmentation and Organizational Support HACLB has recruited additional Housing Specialists to support management of the high-volume Housing Choice Voucher (HCV) Program, improve processing efficiency, and ensure compliance with HUD requirements and program deadlines. HACLB has hired a Housing Administrative and Financial Services Officer and a Housing Operations Program Officer. These positions provide strategic oversight of program operations, staff productivity, workload management, resource allocation, and performance monitoring. As of June 23, 2026, eight Housing Specialists have been hired and have undergone training. HACLB has requested renewal of the supervisory eligibility list to fill several vacant supervisory positions critical to operational oversight and staff development. To further reduce the backlog, HACLB has reassigned duties and created a dedicated team responsible for tracking overdue recertifications, monitoring progress, and implementing measures to ensure ongoing compliance. Contracted Support Services To accelerate backlog reduction efforts, HACLB renewed its contract with an external agency to provide dedicated assistance with processing overdue reexaminations. Additionally, HACLB has initiated a competitive procurement process to secure supplemental third-party support services to assist with backlog clearance and provide additional operational capacity while newly hired staff complete training and onboarding. Technology Improvements HACLB has transitioned to a new housing management software platform (MRI PHA Pro) designed to improve annual recertification tracking, workflow management, reporting capabilities, and productivity monitoring. The software system provides: • Enhanced monitoring of annual recertification deadlines. • Improved workflow tracking and assignment management. • Dashboard reporting and exception monitoring. • Increased visibility into staff productivity and workload distribution. • Improved compliance monitoring Additional Actions Taken to Date HACLB has implemented several operational improvements to strengthen internal controls and maintain compliance: Process Improvements • Revised recertification workflows and assignment procedures. • Established productivity targets and performance expectations for Housing Specialists. • Utilized MRI dashboards and exception reports to identify overdue cases and trigger management escalation procedures. • Increased supervisory oversight of workload distribution and case processing. Data Monitoring and Oversight Program management and data analytics staff actively monitor program performance and backlog reduction efforts through: • Regular forecasting and workload analysis. • Prioritization of high-risk and overdue cases. • Exception reporting and trend monitoring. • Ongoing evaluation of staffing needs and productivity levels. Staff Training HACLB continues to provide training for both new and existing staff on: • HUD recertification requirements. • Timeliness standards. • Case processing procedures. • Workflow management and quality assurance practices. Expected Completion Date: December 31, 2026

View Audit 405210

Finding 1219129 (2025-002)

Material Weakness 2025

Kearsarge Elderly Housing, Inc.

NH

Internal Control / Segregation of Duties Eligibility Material Weakness

Finding 2025-002 Plan: The Human Resource Director will work with Paylocity to find out why the mapping on the file they provide was incorrect. The Human Resource Director will have Paylocity (our third party payroll provider) make the necessary corrections on their end, so this will not happen agai...

Finding 2025-002 Plan: The Human Resource Director will work with Paylocity to find out why the mapping on the file they provide was incorrect. The Human Resource Director will have Paylocity (our third party payroll provider) make the necessary corrections on their end, so this will not happen again. Anticipated Completion Date: 12/31/2025 Contact: Jill Lesmerises, CFO

View Audit 405074

Finding 1219062 (2025-001)

Material Weakness 2025

The Salvation Army Northwest Division

WA

Subrecipient Monitoring Eligibility Material Weakness

PLANNED CORRECTIVE ACTION The Division will contact each unit distributing TEFAP assistance to reinforce the requirement to retain documentation regarding the determination of client eligibility and will review and strengthen existing policies and procedures related to form completion and retention....

PLANNED CORRECTIVE ACTION The Division will contact each unit distributing TEFAP assistance to reinforce the requirement to retain documentation regarding the determination of client eligibility and will review and strengthen existing policies and procedures related to form completion and retention. The Division's Social Services department will implement a quarterly internal review process to provide increased oversight and monitoring across all distributing units. ANTICIPATED COMPLETION DATE 10/1/26 RESPONSIBLE CONTACT PERSON Julie Luft, NW Social Services Director

View Audit 405060

Finding 1219039 (2025-002)

Material Weakness 2025

Almost Home, Inc.

CO

Subrecipient Monitoring Eligibility Material Weakness § 200.303

Almost Home, Inc. has formalized this through our required client file checklist and related policy. The policy was in place and was applied improperly. Staff members who failed to apply the policy were given corrective action at the time. Our quality/compliance control processes did not catch this ...

Almost Home, Inc. has formalized this through our required client file checklist and related policy. The policy was in place and was applied improperly. Staff members who failed to apply the policy were given corrective action at the time. Our quality/compliance control processes did not catch this mistake in time, and our management corrective action plan will include improvements on the quality/compliance control to ensure that all necessary documentation is maintained. Also necessary to note is the fact that Almost Home, Inc. will no longer receive TANF funding as of December 31, 2025.

View Audit 405057

Finding 1219026 (2025-001)

Material Weakness 2025

Disability Rights Mississippi

MS

Eligibility

Name of Responsible Official: Polly Tribble, Executive Director Anticipated Completion Date: September 30, 2026 Disability Rights Mississippi Response Disability Rights Mississippi (DRMS) acknowledges the audit finding and has reviewed the circumstances that resulted in the identified deficiency. Th...

Name of Responsible Official: Polly Tribble, Executive Director Anticipated Completion Date: September 30, 2026 Disability Rights Mississippi Response Disability Rights Mississippi (DRMS) acknowledges the audit finding and has reviewed the circumstances that resulted in the identified deficiency. The finding was attributable to a case being incorrectly assigned to a grant and the absence of required eligibility documentation in the DAD case management system. Although policies and procedures were in place to ensure proper eligibility documentation and grant coding, those procedures were not followed in this instance. Management believes this finding was isolated in nature; however, the corrective actions outlined below are intended to further strengthen controls and prevent similar occurrences in the future. To address this finding, DRMS will implement the following corrective actions: 1. Review and Update Procedures • Existing eligibility verification and grant coding procedures will be reviewed and revised as necessary to clarify documentation requirements and grant assignment responsibilities. • Written guidance will be provided to staff outlining required eligibility documentation for each program and funding source. 2. Staff Training • All legal advocacy, monitoring, and investigations staff will receive refresher training on eligibility determination requirements, documentation standards, and proper grant coding procedures. • Supervisors will reinforce expectations regarding complete and accurate case documentation. 27 ~i■ DISABILITY ~~l~I IRIIGIHITS I MISSISSIPPI 3. Enhanced Supervisory Review • Supervisors will review newly opened cases to verify that required eligibility documentation has been obtained and uploaded into the DAD system prior to final case approval. • Designated funding sources in DAD will be reviewed to ensure cases are charged to the appropriate grant. 4. Quarterly Quality Assurance Reviews • Beginning in FY 2026, management will conduct quarterly reviews of a sample of case files from each program. • Reviews will assess the presence of required eligibility documentation, accuracy of funding source coding in DAD, and compliance with applicable program requirements. • Any deficiencies identified will be corrected promptly, and recurring issues will be addressed through additional training and process improvements. 5. Monitoring and Documentation • Results of quarterly reviews will be documented and maintained for management oversight. • Corrective actions resulting from identified deficiencies will be tracked to ensure timely resolution and ongoing compliance. DRMS is committed to maintaining compliance with applicable grant requirements and to ensuring that case documentation, eligibility determinations, and grant assignments are completed accurately and consistently. The corrective actions described above are designed to enhance monitoring and oversight, reinforce staff accountability, and reduce the likelihood of future documentation or coding deficiencies.

View Audit 405050

Finding 1219010 (2025-005)

Material Weakness 2025

State of Alabama

AL

Eligibility

DHR’s Children and Family Services division is working with FACTS to implement a system enhancement for adoption subsidy extensions. However, until that enhancement is in place, the following process has been implemented: 1. A query will be run quarterly producing a report listing any children who a...

DHR’s Children and Family Services division is working with FACTS to implement a system enhancement for adoption subsidy extensions. However, until that enhancement is in place, the following process has been implemented: 1. A query will be run quarterly producing a report listing any children who are turning 18 with a federal subsidy or 19 with a state subsidy within the next 90 days and sent to the adoption unit program manager. Adoptive parents will be sent a letter explaining the extension process and detailing the information required to request a subsidy extension. a. If a request is received and the youth is eligible, an extension will be granted. b. If a request is not received, the subsidy will be end dated on the 18th or 19th birthday, depending on the type of subsidy. 2. Effective June 1, 2026, an actual end date will be entered in FACTS during approval of the subsidy.

View Audit 405017

Finding 1218926 (2025-002)

Material Weakness 2025

Park City Communities, INC

CT

HUD Housing Programs Eligibility

2025-002 - Eligibility: Public Housing Operating Fund (FALN #14.850) Criteria HUD regulations of Annual Income (24 CFR § 5.609), Eligible Family Status (24 CFR § 5.403), Citizenship and Eligible Immigrant Status (24 CFR § 5.506) and Disclosure of Social Security Numbers (24 CFR § 5.216) require the ...

2025-002 - Eligibility: Public Housing Operating Fund (FALN #14.850) Criteria HUD regulations of Annual Income (24 CFR § 5.609), Eligible Family Status (24 CFR § 5.403), Citizenship and Eligible Immigrant Status (24 CFR § 5.506) and Disclosure of Social Security Numbers (24 CFR § 5.216) require the collection and retention of certain tenant information to document the eligibility determination for each recipient. Condition The results of our testing indicated that certain items were not completed in a timely matter as follows: • In fifteen instances, the income verification form was not found in the file or not performed timely. Questioned Costs Not determinable. Context We selected a sample of 60 files for review. Our sample was a statistically valid sample. Effect or Possible Effect The tenant income verification form was not performed timely. Cause The cause is unknown. Identification as a Repeat Finding This finding is a repeat finding (see prior year finding number: 2024-002). Recommendation We recommend that Park City continue to improve its internal processes to ensure tenant income verification is performed timely. Park City's Response A Compliance Manager has been hired to randomly review resident files to make sure all documentation is maintained. An email reminder is sent monthly to managers to insure that EIV for move-ins is done on a timely basis. Contact: Jillian Baldwin Email & Phone Number : jbaldwin@oarkcitycommunities.org (203) 337-8900

View Audit 404966

Finding 1218925 (2025-001)

Material Weakness 2025

Park City Communities, INC

CT

HUD Housing Programs Special Tests & Provisions Eligibility

2025-001 – Eligibility and Special Tests and Provisions: Housing Voucher Cluster (FALN #14.871) Criteria HUD regulations of Annual Income (24 CFR § 5.609), Eligible Family Status (24 CFR § 5.403), Citizenship and Eligible Immigrant Status (24 CFR § 5.506) and Disclosure of Social Security Numbers (2...

2025-001 – Eligibility and Special Tests and Provisions: Housing Voucher Cluster (FALN #14.871) Criteria HUD regulations of Annual Income (24 CFR § 5.609), Eligible Family Status (24 CFR § 5.403), Citizenship and Eligible Immigrant Status (24 CFR § 5.506) and Disclosure of Social Security Numbers (24 CFR § 5.216) require the collection and retention of certain tenant information to document the eligibility determination for each recipient. Condition The results of our testing indicated that certain items were unable to be located in the file, as follows: • In five instances, supporting documentation (Form HUD-52580) was not available to verify that HQS inspections were completed and passed • In five instances, social security verification was missing from the tenant file. • In six instances, income verification form was missing from the tenant file or performed timely. • In fourteen instances, signed HAP contracts were not maintained in the tenant file for review. • In one instance, income was incorrectly calculated on Form HUD-50058. Questioned Costs Not determinable. Context We selected a sample of 60 files for review. Our sample was a statistically valid sample. Effect or Possible Effect The tenant file documentation was incomplete and tenant income verification was not performed timely. Cause The cause is unknown. Identification as a Repeat Finding This finding is a repeat finding (see prior year finding number: 2024-001). Recommendation We recommend that Park City continue to improve its internal processes to ensure tenant files contain the required documentation and tenant income verification is performed timely. Park City's Response Income verification: PCC has implemented software tracking of income verification attempts. Inspections: An SOP was issued to staff to review/compare lines 5I and 5H on the 50058 to inspection result history, to confirm dates populating are accurate. HAP Contracts and Social Security Card Documentation: Implemented internal tracking review of ongoing executions are in place and monitored. HAP payments are not released until HAP contract is executed by both parties. Automated process to perform a review of electronically indexed files will be put into place to identify active units that may not display an indexed document relevant to HAP contract. A request for submission of the documents will be made. Contact: Jillian Baldwin Email & Phone Number : jbaldwin@oarkcitycommunities.org (203) 337-8900

View Audit 404966

Finding 1218896 (2025-002)

Material Weakness 2025

The Salvation Army Golden State Division

CA

Eligibility Subrecipient Monitoring Material Weakness

The Division is in the process of designing and implementing a precise control to ensure that participants self-certify that they meet the grant eligibility requirements and that such evidence is maintained. Anticipated Completion Date: 9/30/2026 Responsible Contact Person: Michael Zielinski, Major,...

The Division is in the process of designing and implementing a precise control to ensure that participants self-certify that they meet the grant eligibility requirements and that such evidence is maintained. Anticipated Completion Date: 9/30/2026 Responsible Contact Person: Michael Zielinski, Major, Divisional Commander.

View Audit 404948

Corrective Action Plans

Filters