Corrective Action Plans

Finding 1235355 (2025-049)

Material Weakness 2025

State of Montana

MT

Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303

Noncompliant Title IV Disbursement Controls - SFA - UM - The University of Montana - Missoula has strengthened fraud prevention and detection efforts through enhanced identity verification procedures, targeted review of higher-risk populations, ongoing monitoring of suspicious activity, and increase...

Noncompliant Title IV Disbursement Controls - SFA - UM - The University of Montana - Missoula has strengthened fraud prevention and detection efforts through enhanced identity verification procedures, targeted review of higher-risk populations, ongoing monitoring of suspicious activity, and increased collaboration across university departments. The university will continue to evaluate emerging fraud trends, federal guidance, and institutional controls to reduce the risk of future improper disbursements. Responsible Party - Morgan Hahn, Interim Financial Aid Director, University of Montana - Missoula Target Implementation Date - 6/30/2027

View Audit 411404

Finding 1235085 (2025-010)

Material Weakness 2025

State of Montana

MT

Allowable Costs / Cost Principles HUD Housing Programs Internal Control / Segregation of Duties § 200.303

Inadequate HDS System Access Controls - HVC - Commerce - The Montana Department of Commerce has developed a user access review procedure to be performed semiannually. The first review was completed in June 2026. Responsible Party - Ingrid Mallo, Chief Financial Officer, Montana Department of Commerc...

Inadequate HDS System Access Controls - HVC - Commerce - The Montana Department of Commerce has developed a user access review procedure to be performed semiannually. The first review was completed in June 2026. Responsible Party - Ingrid Mallo, Chief Financial Officer, Montana Department of Commerce Target Implementation Date - 12/16/2026

View Audit 411404

Finding 1230265 (2025-016)

Material Weakness 2025

State of Montana

MT

Allowable Costs / Cost Principles HUD Housing Programs Internal Control / Segregation of Duties § 200.303

Inadequate HAPPY System Access Controls - HVC - Commerce - The Montana Department of Commerce began conducting user access reviews during the audit period. The department’s Chief Information Officer updated the Access Control Policy and distributed it to all employees. Staff received training on acc...

Inadequate HAPPY System Access Controls - HVC - Commerce - The Montana Department of Commerce began conducting user access reviews during the audit period. The department’s Chief Information Officer updated the Access Control Policy and distributed it to all employees. Staff received training on access control requirements on May 28, 2026. The department plans to obtain a new vendor to replace the HAPPY system by October 2028. Responsible Party - Ingrid Mallo, Chief Financial Officer, Montana Department of Commerce Target Implementation Date - 10/31/2028

View Audit 411404

Finding 1230201 (2025-082)

Material Weakness 2025

State of Montana

MT

Subrecipient Monitoring Eligibility Material Weakness § 200.332

Inadequate Subrecipient Communications - CCDF - DPHHS - The Montana Department of Public Health and Human Services developed a new contract template that includes all required elements and implemented it for state fiscal year 2025 subawards. The Department is following its updated processes. Respons...

Inadequate Subrecipient Communications - CCDF - DPHHS - The Montana Department of Public Health and Human Services developed a new contract template that includes all required elements and implemented it for state fiscal year 2025 subawards. The Department is following its updated processes. Responsible Party - Brenda Crawford, Internal Control and Compliance Officer, Montana Department of Public Health and Human Services Target Implementation Date - 7/1/2024

View Audit 411404

Finding 1230199 (2025-080)

Material Weakness 2025

State of Montana

MT

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Inadequate Monthly Subrecipient Case File Reviews - CCDF - DPHHS - The Montana Department of Public Health and Human Services will further strengthen compliance by enhancing its internal control framework. The Department will refine supervisory review protocols, formalize documentation requirements,...

Inadequate Monthly Subrecipient Case File Reviews - CCDF - DPHHS - The Montana Department of Public Health and Human Services will further strengthen compliance by enhancing its internal control framework. The Department will refine supervisory review protocols, formalize documentation requirements, and improve monitoring procedures to ensure full alignment with State Plan objectives. The department will also review its State Plan and submit an amendment if necessary. These improvements will ensure continued compliance with State Plan requirements. The Department anticipates full implementation of these strengthened processes in early 2027. Responsible Party - Brenda Crawford, Internal Control and Compliance Officer, Montana Department of Public Health and Human Services Target Implementation Date - 3/26/2027

View Audit 411404

Finding 1230165 (2025-001)

Material Weakness 2025

Markham Gardens Manor Hdfc Inc.

NY

HUD Housing Programs Eligibility

Corrective Action Plan: The Owner has taken corrective action by terminating the current management agent and engaging a new management company with demonstrated experience in HUD assisted housing compliance. The new management agent will assume responsibility for all occupancy and recertification a...

Corrective Action Plan: The Owner has taken corrective action by terminating the current management agent and engaging a new management company with demonstrated experience in HUD assisted housing compliance. The new management agent will assume responsibility for all occupancy and recertification activities and will implement procedures to ensure that annual and interim recertifications are completed accurately and within HUD required timeframes. The Owner will oversee the performance of the new management agent through regular compliance reviews and will take any additional corrective measures necessary to ensure continued adherence to HUD regulations and prevent recurrence of this finding. Anticipated Completion Date: The implementation of training and procedures is expected to be completed by December 31, 2026.

View Audit 411386

Finding 1230164 (2025-001)

Material Weakness 2025

Sister Louise Demarillac Corporation

NY

HUD Housing Programs Eligibility

Corrective Action Plan: The Owner has taken corrective action by terminating the current management agent and engaging a new management company with demonstrated experience in HUD assisted housing compliance. The new management agent will assume responsibility for all occupancy and recertification a...

Corrective Action Plan: The Owner has taken corrective action by terminating the current management agent and engaging a new management company with demonstrated experience in HUD assisted housing compliance. The new management agent will assume responsibility for all occupancy and recertification activities and will implement procedures to ensure that annual and interim recertifications are completed accurately and within HUD required timeframes. The Owner will oversee the performance of the new management agent through regular compliance reviews and will take any additional corrective measures necessary to ensure continued adherence to HUD regulations and prevent recurrence of this finding. Anticipated Completion Date: The implementation of training and procedures is expected to be completed by December 31, 2026.

View Audit 411384

Finding 1230163 (2025-001)

Material Weakness 2025

St. Vincent's Hdfc, Inc.

NY

HUD Housing Programs Eligibility

Corrective Action Plan: The Owner has taken corrective action by terminating the current management agent and engaging a new management company with demonstrated experience in HUD assisted housing compliance. The new management agent will assume responsibility for all occupancy and recertification a...

Corrective Action Plan: The Owner has taken corrective action by terminating the current management agent and engaging a new management company with demonstrated experience in HUD assisted housing compliance. The new management agent will assume responsibility for all occupancy and recertification activities and will implement procedures to ensure that annual and interim recertifications are completed accurately and within HUD required timeframes. The Owner will oversee the performance of the new management agent through regular compliance reviews and will take any additional corrective measures necessary to ensure continued adherence to HUD regulations and prevent recurrence of this finding. Anticipated Completion Date: The implementation of training and procedures is expected to be completed by December 31, 2026.

View Audit 411383

Finding 1230058 (2025-002)

Material Weakness 2025

Maine Sate Housing Authority

ME

Eligibility Subrecipient Monitoring § 200.516

Finding 2025-002: Eligibility – Temporary Assistance for Needy Families Name of Contact Person: Bobbie Crooker, Director of Energy and Housing Services Management’s Views and Corrective Action Plan: The Department of Energy and Housing Services (EHS) at MaineHousing agrees with the finding. The elig...

Finding 2025-002: Eligibility – Temporary Assistance for Needy Families Name of Contact Person: Bobbie Crooker, Director of Energy and Housing Services Management’s Views and Corrective Action Plan: The Department of Energy and Housing Services (EHS) at MaineHousing agrees with the finding. The eligibility determination error occurred because the applicant initially presented a qualifying dependent child that met program requirements. However, the applicant subsequently failed to provide the required verification documentation. Although the applicant should have been deemed ineligible due to noncompliance, the system did not update accordingly to adjust the benefit level. The system has since been corrected to address this issue. Application intake and approval are performed by Community Action Agencies (CAAs) on behalf of MaineHousing. To provide greater assurance that CAAs accurately determine and document participant eligibility, MaineHousing has strengthened its oversight and monitoring procedures. As part of this corrective action, MaineHousing enhanced its monitoring procedures to include additional supervisory review of CAA applications and eligibility determinations. These procedures supplement the annual required risk monitoring performed for each CAA and better enable MaineHousing to identify and address determination errors or related control weaknesses in a timely manner. EHS has reviewed the circumstances surrounding the specific case identified and has determined that it appears that the known questioned costs did not exceed reportable federal thresholds and no further recovery action is necessary. This program was administered as part of a subrecipient agreement with the Maine Department of Health and Human Services (DHHS). Due to structural and fiscal changes at DHHS, MaineHousing concluded its administration of these TANF funds effective July 1, 2026. Proposed Completion Date: Completed

View Audit 411338

Finding 1230038 (2025-001)

Material Weakness 2025

County of Essex, New York

NY

Eligibility

Management agrees with the finding and plans to reinforce eligibility review procedures, provide additional staff training, and perform periodic supervisory reviews to ensure eligibility determinations are properly supported before benefits are authorized.

View Audit 411286

Finding 1230005 (2025-008)

Material Weakness 2025

Area Xv Multi-County Housing Agency

IA

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Finding 2025-008: Material Weakness in Internal Control Over Compliance – Housing Choice Voucher Program Agreement or Disagreement: The Agency agrees with the finding. Planned Corrective Action: The Agency will develop and implement a comprehensive system of written internal controls and compliance ...

Finding 2025-008: Material Weakness in Internal Control Over Compliance – Housing Choice Voucher Program Agreement or Disagreement: The Agency agrees with the finding. Planned Corrective Action: The Agency will develop and implement a comprehensive system of written internal controls and compliance procedures for the Housing Choice Voucher Program. The Agency will also: • Develop standardized tenant-file checklists covering eligibility, income, assets, deductions, citizenship or eligible immigration status, Social Security numbers, EIV documentation, rent reasonableness, inspections, leases, HAP contracts, annual and interim reexaminations, portability, and other applicable requirements. • Require the checklist to be completed and maintained in each participant file. • Establish and document supervisory or quality-control reviews of an appropriate sample of applicant and participant files. • Correct deficiencies identified during supervisory reviews and document the corrective action taken. • Update the Administrative Plan to incorporate applicable HOTMA provisions and current HUD guidance. • Establish procedures for reviewing HUD notices, regulations, handbooks, and other program guidance. • Provide regular training to employees responsible for administering the Voucher program. • Clearly assign program responsibilities and develop written procedures to reduce dependence on the knowledge of individual employees. • Maintain a compliance calendar for recurring program responsibilities and reporting deadlines. • Provide the Board with periodic reports regarding compliance reviews, deficiencies identified, and corrective actions completed. Estimated Completion Date: Checklists and supervisory-review procedures will be implemented by October 31, 2026. Written procedures, policy updates, and initial staff training will be completed by December 31, 2026, with ongoing monitoring thereafter. Responsible Parties: Executive Director, Housing Choice Voucher program staff, designated supervisory staff, and Board of Commissioners.

View Audit 411231

Finding 1229973 (2025-001)

Material Weakness 2025

Howard County Housing Commission

MD

Eligibility HUD Housing Programs Significant Deficiency

Housing Voucher Cluster – FALN No. 14.871 & 14.879 – Eligibility - E Recommendation: We recommend that the Commission review its process for collecting third party income support to ensure that accurate data is used as part of the rent and HAP calculation. Explanation of disagreement with audit find...

Housing Voucher Cluster – FALN No. 14.871 & 14.879 – Eligibility - E Recommendation: We recommend that the Commission review its process for collecting third party income support to ensure that accurate data is used as part of the rent and HAP calculation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HCHC staff attended a NAHRO training that provided an in-depth review of programmatic changes. In the training the HUD hierarchy of collecting documents was reviewed while also referencing the Commission’s Administrative Plan. The voucher team meets at least monthly to discuss HCVP issues, tools, and solutions that both meet the needs of the participants and comply with HUD regulations. Name(s) of the contact person(s) responsible for corrective action: Crystal Gorham, Director of Rental Assistance Planned completion date for corrective action plan: September 2026.

View Audit 411205

Finding 1229922 (2025-001)

Material Weakness 2025

Northern Oswego County Health Services, Inc. Dba Connextcare

NY

Special Tests & Provisions Subrecipient Monitoring Eligibility

Recommendation The Center should establish a system of internal controls to ensure that all patients receive the correct sliding fee discount. Action Taken Upon review, it was determined that the configuration of the Sliding Fee Discount Program within our Practice Management System had been set up ...

Recommendation The Center should establish a system of internal controls to ensure that all patients receive the correct sliding fee discount. Action Taken Upon review, it was determined that the configuration of the Sliding Fee Discount Program within our Practice Management System had been set up incorrectly. Specifically, the "Slide After Insurance Method" setting was configured as CHGAMT rather than BALANCE. The Sliding Fee Maintenance settings were corrected in the system on May 27, 2026, to ensure the Sliding Fee Discount Program is applied appropriately following insurance adjudication. In addition, ConnextCare conducted a comprehensive audit of all 2026 dates of service for patients actively enrolled in the Sliding Fee Discount Program. No additional occurrences of this issue were identified. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call: Tracy Wimmer, CFO at (315) 264-0991. Sincerely yours, Tracy Wimmer Sr. VP/Chief Financial Officer

View Audit 411164

Finding 1229823 (2025-001)

Material Weakness 2025

Ferndale Housing Commission

MI

HUD Housing Programs Eligibility

Finding: 2025-001 and 2025-002 Federal Agency: Department of Housing and Urban Development Federal Program: Housing Choice Vouchers Audit Finding: Material Weakness Condition Identified: During the audit review of 40 participant files tested for compliance with eligibility, annual reevaluations, ten...

Finding: 2025-001 and 2025-002 Federal Agency: Department of Housing and Urban Development Federal Program: Housing Choice Vouchers Audit Finding: Material Weakness Condition Identified: During the audit review of 40 participant files tested for compliance with eligibility, annual reevaluations, tenant rent, utility allowances, and housing assistance payment requirements, the audit identified the following errors: o 15 files were not completed in a timely manner. o 1 file miscalculated the total tenant payment due to incorrect deductions applied. o 9 instances of misaligned utility responsibility across HAP Contract and Lease Agreement. Corrective Action Plan The Ferndale Housing Commission is committed to correcting all findings and ensuring accuracy in file completion, correct participant deductions, as well as correct utility responsibilities in the future. It is worth noting that the FHC was not made aware of the Zip-Code payment standards until 2026, although during a shortfall meeting held on August 25, 2025, the utility payment standards were mentioned and confirmed that they were pulled from the HUD SAFMR website, nothing regarding zip code payment standards were mentioned. Planned Corrective Actions The following actions have been implemented to ensure accuracy in reporting: All annual and interim rent certifications will be reviewed by management for accuracy prior to being accepted and submitted. o The zip code payment standards will be implemented after the HUD required mandatory one-year waiting period. The transition was explained in a letter sent to all HCV participants. o The Ferndale Housing Commission has repositioned staff to bring delinquent annual/interim reexaminations current. The restructuring was based on the strengths of the staff and has resulted in greatly reduced instances of delayed reexaminations. o All files will be reviewed for accuracy by management before submission to PIC to ensure correct uniformity and correct calculation of income, deductions, allowances, assets, payment standards, and utility responsibilities. Staff Training and Management Overview o The FHC has established mandatory weekly meetings to discuss file accuracy and ensure all staff follow the same rules, regulations, payment standards, deductions, allowances. o During the mandatory meetings, the HUD 50058 forms will be used as teaching tools and completed by hand by each staff member to ensure full understanding of the 50058 and accuracy in reporting responsibilities. o There have been monthly delayed annual recertification reports pulled and discussed with staff, with deadlines provided to bring all reports current. Strengthened Internal Controls The FHC has established checklists to be included in each file during reexamination. The checklists will list each procedure to be followed, as well as a list of mandatory documents that must be included in each file. Management will review each file prior to finalization until a noted consistency in reexamination has been reached, then periodical reviews will be implemented. Anticipated Date of Completion The corrective actions outlined have either been fully implemented or will be implemented by October 31, 2026.

View Audit 411099

Finding 1229727 (2025-002)

Material Weakness 2025

Housing Authority of the City of Newark

NJ

HUD Housing Programs Eligibility Special Tests & Provisions

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed on a timely basis. Crystal Coleman, Contract Admin...

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed on a timely basis. Crystal Coleman, Contract Administrator HCV Program, is responsible for implementing this corrective action by December 31, 2026.

View Audit 410921

Finding 1229435 (2025-004)

Material Weakness 2025

Community Partnership of Southeast Missouri, Inc.

MO

Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties

Finding Type: Noncompliance and Internal Control. Name of Contact Person: Mr. Ryan Essex, Executive Director, (573) 650-3747. Recommendation: The Organization should establish internal control procedures to ensure that all proper documentation to support eligibility for participation in the program ...

Finding Type: Noncompliance and Internal Control. Name of Contact Person: Mr. Ryan Essex, Executive Director, (573) 650-3747. Recommendation: The Organization should establish internal control procedures to ensure that all proper documentation to support eligibility for participation in the program is maintained and readily available in the participant file. Corrective Action: The Organization has established better internal controls with new program directors in place. Additionally, determination is made within the Organization along with files being maintained onsite. Proposed Completion Date: Immediately.

View Audit 410833

Finding 1229310 (2025-006)

Material Weakness 2025

Independent School District No. 197

MN

Internal Control / Segregation of Duties Cash Management Eligibility

SIGNIFICANT DEFICIENCIES IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.555, 10.559, AND 10.553 2025-006 Internal Control Over Compliance With Allowable Activities Requirements Finding S...

SIGNIFICANT DEFICIENCIES IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.555, 10.559, AND 10.553 2025-006 Internal Control Over Compliance With Allowable Activities Requirements Finding Summary Criteria – 7 CFR § 210.8 requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal program allowable activities, including meal count requirements applicable to child nutrition cluster federal programs. Condition – The District did not have sufficient controls in place within its child nutrition cluster to assure that it was accurately reporting meals counts for federal reimbursement, specifically pre-K students at non-public schools and summer meals served at apartment building sites. Corrective Action Plan Actions Planned – The District will review its policies and procedures relating to meal counts for its federal programs and will ensure that accurate meal counts are documented and submitted for federal reimbursement. Official Responsible – Brian Schultz, the District’s Finance Director. Planned Completion Date – December 31, 2026. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – Brian Schultz, the District’s Finance Director, will review and update the District’s policies and procedures relating to eligible meal tracking and reimbursement submission for its child nutrition cluster federal program to ensure compliance with the Uniform Guidance in the future.

View Audit 410783

Finding 1229269 (2025-002)

Material Weakness 2025

Project Support Housing II

CO

HUD Housing Programs Internal Control / Segregation of Duties Cash Management

Management concurs with the auditor’s recommendations. The Organization experienced an extreme legal issue with one tenant that drained the checking account above the usual expenses in 2024 and 2025 plus lowered the revenue for the unit until the Organization could successfully evict the tenant from...

Management concurs with the auditor’s recommendations. The Organization experienced an extreme legal issue with one tenant that drained the checking account above the usual expenses in 2024 and 2025 plus lowered the revenue for the unit until the Organization could successfully evict the tenant from the property. This was an unusually aggressive and unethical tenant that used the system to inflict continuous financial hardships on the Organization. To remedy this situation, management noted there are no pending legal issues at this time or outstanding attorney charges and will: Submit proper documentation to HUD to request retroactive approval of transfer with HUD Funds Authorization. Management will be in contact with HUD on how to resolve the unauthorized transfer covering the extreme legal issue. This action will be addressed within the full picture of the need to stabilize the project’s physical and financial issues to ensure that the organization continues to function effectively. Implement internal controls to ensure that all future withdrawals from restricted account receive required HUD authorization prior to disbursement and banking restrictions. Provide staff training on HUD regulatory requirements related to restricted accounts.

View Audit 410749

Finding 1229266 (2025-001)

Material Weakness 2025

Escambia Community Clinics, Inc. Dba Community Health Nw Florida

FL

Special Tests & Provisions Eligibility

Management concurs with the noted deficiencies and has implemented, or is in the process of implementing, corrective actions to strengthen compliance with HRSA Sliding Fee Discount Program requirements. Actions include the immediate use of standardized eligibility checklists, enhanced documentation ...

Management concurs with the noted deficiencies and has implemented, or is in the process of implementing, corrective actions to strengthen compliance with HRSA Sliding Fee Discount Program requirements. Actions include the immediate use of standardized eligibility checklists, enhanced documentation requirements, and monthly compliance reviews of approved applications. A secondary review process for eligibility determinations will be implemented, along with formalized staff training programs to be completed within established timelines. Additionally, management will establish a quarterly internal audit process to monitor ongoing compliance, with results reported to appropriate oversight personnel. These measures are designed to improve accuracy, consistency, and oversight, and management will continue to monitor compliance through recurring reviews and annual policy assessments.

View Audit 410744

Finding 1229249 (2025-009)

Material Weakness 2025

Urshan College

MO

Eligibility Reporting Significant Deficiency § 200.303

2025-009 Federal Direct Student Loans – Assistance Listing No. 84.268 Federal Pell Grant Program – Assistance Listing No. 84.063 Recommendation: We recommend the University design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation ...

2025-009 Federal Direct Student Loans – Assistance Listing No. 84.268 Federal Pell Grant Program – Assistance Listing No. 84.063 Recommendation: We recommend the University design controls to ensure an adequate review process is in place to ensure compliance with reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University reviewed its awarding and reconciliation processes following the identified discrepancy between COD and the institutional ledger, which resulted from packaging based on an earlier ISIR transaction without confirming the most recent ISIR data. To address this, the University has partnered with FA Solutions and implemented enhanced controls within Regent, including system checks to flag updated ISIR information and require confirmation of the most current transaction prior to packaging.Additionally, reconciliations and related reporting provided by FA Solutions will be reviewed for accuracy and completeness. Name(s) of the contact person(s) responsible for corrective action: Levi Powell, Director of Financial Aid Planned completion date for corrective action plan: 3/31/2026

View Audit 410734

Finding 1229246 (2025-006)

Material Weakness 2025

Urshan College

MO

Student Financial Aid Eligibility Significant Deficiency § 200.303

2025-006 Federal Direct Student Loans – Assistance Listing No. 84.268 Federal Pell Grant Program – Assistance Listing No. 84.063 Recommendation: We recommend the University review its current procedures for awarding Title IV funds and implement any changes necessary to ensure federal funds are award...

2025-006 Federal Direct Student Loans – Assistance Listing No. 84.268 Federal Pell Grant Program – Assistance Listing No. 84.063 Recommendation: We recommend the University review its current procedures for awarding Title IV funds and implement any changes necessary to ensure federal funds are awarded and disbursed in accordance with federal regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has conducted a review of its procedures for awarding Title IV funds, with particular attention to the awarding of Summer Pell. Through this review, we identified that Summer Pell was not awarded to eligible students during the applicable period, due in part to a misunderstanding of awarding requirements during a transition in third-party processing support. Urshan has since partnered with FA Solutions to strengthen oversight and ensure alignment with federal awarding requirements. Updated procedures have been implemented to ensure all eligible students are properly evaluated for Title IV aid, including Summer Pell, across all applicable terms. Name(s) of the contact person(s) responsible for corrective action: Levi Powell, Director of Financial Aid Planned completion date for corrective action plan: 8/31/2026

View Audit 410734

Finding 1229206 (2025-002)

Material Weakness 2025

Centerplace Health, Inc.

FL

Allowable Costs / Cost Principles Eligibility Special Tests & Provisions

FINDING 2025-002 – SLIDING SCALE FEES CPH is implementing more robust review process for information that is input into the billing system. This will include new, simplified forms for patients to complete for the sliding fee scale application and an enhanced review process including review of each a...

FINDING 2025-002 – SLIDING SCALE FEES CPH is implementing more robust review process for information that is input into the billing system. This will include new, simplified forms for patients to complete for the sliding fee scale application and an enhanced review process including review of each application within the first 30 days of initial application. Crystal Wolf, Revenue Cycle Director, will oversee this effort. The implementation of the new forms and the training to correct the finding is scheduled to be completed by December 31, 2026.

View Audit 410699

Finding 1229127 (2025-001)

Material Weakness 2025

Ncsc/usa Housing Development Corporation Two

FL

HUD Housing Programs Eligibility Reporting

SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-001: Section 202 Supportive Housing for the Elderly - Capital Advance, ALN 14.157 Recommendation: The Project should implement procedures to ensure that initial and ongoing tenant eligibility documentat...

SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-001: Section 202 Supportive Housing for the Elderly - Capital Advance, ALN 14.157 Recommendation: The Project should implement procedures to ensure that initial and ongoing tenant eligibility documentation is obtained timely and maintained in tenants’ files. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips Irene Phillips CFO

View Audit 410630

Finding 1229049 (2025-001)

Material Weakness 2025

Partnership Community Health Center, Inc.

WI

Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility

Corrective Action Plan: To address the documentation deficiency related to the application of internal controls for sliding fee scale eligibility determinations, Partnership Community Health Center will reinforce and monitor the following ongoing practices: 1. Staff Training: Ongoing and refresher t...

Corrective Action Plan: To address the documentation deficiency related to the application of internal controls for sliding fee scale eligibility determinations, Partnership Community Health Center will reinforce and monitor the following ongoing practices: 1. Staff Training: Ongoing and refresher training is provided to all staff responsible for processing sliding fee scale applications. Training emphasizes the importance of documenting each step in the eligibility review and approval process. 2. Checklist Utilization: Staff continue to use the established checklist for each sliding fee scale application, ensuring all required steps in the eligibility review and approval process are documented, initialed, and dated. 3. Weekly Audits: Patient Services and Outreach Managers conduct regular weekly audits of a sample of sliding fee scale applications to verify that documentation of internal control procedures is consistently maintained. Any identified issues are addressed promptly with targeted corrective actions as needed. 4. Ongoing Monitoring: Results of the weekly audits are reviewed during monthly compliance meetings to ensure that corrective actions are implemented and sustained. Additional Context: This was an isolated case involving a staff member who was in training at the time of the incident and is no longer with the organization. All current staff have completed required training, and ongoing refresher sessions are in place to prevent recurrence. Person(s) Responsible: • Patient Services and Outreach Managers (for weekly checklist oversight, audits, and corrective actions) • Compliance Officer • CFO and PCHC Billing Timing for Implementation: • These practices are ongoing. Continued monitoring and reinforcement will ensure sustained compliance.

View Audit 410508

Finding 1228689 (2025-005)

Material Weakness 2025

Farmington Municipal School District No. 5

NM

Subrecipient Monitoring Eligibility Material Weakness

Recommendation: The auditor recommends the District implement controls to ensure that the applications used to determine eligibility for participation within the program be retained for three years as required by the relevant grant requirements. Action Taken: The District will strengthen internal co...

Recommendation: The auditor recommends the District implement controls to ensure that the applications used to determine eligibility for participation within the program be retained for three years as required by the relevant grant requirements. Action Taken: The District will strengthen internal controls by implementing procedures, training and monitoring to ensure all eligibility applications and supporting documentation are properly maintained and retained for a minimum of three years in accordance with grant requirements and are available for audit review. Responsible Person: Madalyn Templeton, Student Nutrition Supervisor Anticipated Completion Date: June 30, 2026

View Audit 410367

Corrective Action Plans

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