Corrective Action Plans

Finding 1240813 (2026-001)

Material Weakness 2026

RI

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

Finding 2026-001: Supportive Elderly Housing Section 202 –Assistance Lising # 14.157 Recommendation: Strengthen internal controls over cash disbursements by prioritizing replacement reserve and escrow deposits as fixed monthly obligations, funded at the start of each month before discretionary payab...

Finding 2026-001: Supportive Elderly Housing Section 202 –Assistance Lising # 14.157 Recommendation: Strengthen internal controls over cash disbursements by prioritizing replacement reserve and escrow deposits as fixed monthly obligations, funded at the start of each month before discretionary payables. Action Taken: Corrective action will be implemented immediately with more thorough oversight over monthly replacement reserve and escrow disbursements.

View Audit 415133

Finding 1240810 (2026-001)

Material Weakness 2026

Rodman Commons INC

RI

Cash Management HUD Housing Programs Internal Control / Segregation of Duties

Finding 2026-001: Supportive Elderly Housing Section 202 –Assistance Lising # 14.157 Recommendation: In periods of high repair expenditures, prompt submission of replacement reserve reimbursement claims will help replenish operating funds. This will enhance the Corporation’s ability to meet its mont...

Finding 2026-001: Supportive Elderly Housing Section 202 –Assistance Lising # 14.157 Recommendation: In periods of high repair expenditures, prompt submission of replacement reserve reimbursement claims will help replenish operating funds. This will enhance the Corporation’s ability to meet its monthly replacement reserve and other obligations. Action Taken: Corrective action will be implemented immediately with more thorough oversight over monthly replacement reserve and escrow disbursements.

View Audit 415131

Finding 1240807 (2026-001)

Material Weakness 2026

Wildberry Apartments, INC

RI

Cash Management HUD Housing Programs Internal Control / Segregation of Duties

Recommendation: In periods of high repair expenditures, prompt submission of replacement reserve reimbursement claims will help replenish operating funds. This will enhance the Corporation’s ability to meet its monthly replacement reserve and other obligations. Action Taken: Corrective action will b...

Recommendation: In periods of high repair expenditures, prompt submission of replacement reserve reimbursement claims will help replenish operating funds. This will enhance the Corporation’s ability to meet its monthly replacement reserve and other obligations. Action Taken: Corrective action will be implemented immediately with more thorough oversight over monthly replacement reserve and escrow disbursements.

View Audit 415152

Finding 1240730 (2026-002)

Material Weakness 2026

Sen Citizens Hsg Dev Fund CORP of Steuben County Two,inc

FL

HUD Housing Programs Reporting

FINDING No. 2026-002 Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures for compliance with all applicable HUD regulations and ensure the performance of an annual review of tenant utility allowances with supporting documentation maintai...

FINDING No. 2026-002 Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures for compliance with all applicable HUD regulations and ensure the performance of an annual review of tenant utility allowances with supporting documentation maintained. Action Taken: Staff training has been provided regarding UA support and included in monthly reporting procedures. If the audit Oversight Agency has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO

View Audit 415105

Finding 1240729 (2026-001)

Material Weakness 2026

Sen Citizens Hsg Dev Fund CORP of Steuben County Two,inc

FL

Procurement, Suspension & Debarment HUD Housing Programs Reporting

Oversight Agency for Audit, Senior Citizens Housing Development Fund Corporation of Steuben County Two respectfully submits the following corrective action plan for the year ended March 31, 2026. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Driv...

Oversight Agency for Audit, Senior Citizens Housing Development Fund Corporation of Steuben County Two respectfully submits the following corrective action plan for the year ended March 31, 2026. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florida 33067 Audit period: April 1, 2025, through March 31, 2026 The findings from the March 31, 2026 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2026-001 Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should return the excess withdrawal of $14,757 to the replacement reserve account. Action Taken: Staff training has been provided to ensure proper procedures are followed. Staff will monitor quote vs invoice withdrawals to ensure there are no duplications.

View Audit 415105

Finding 1240658 (2026-002)

Material Weakness 2026

Deliverance Manor Housing Corporation

IL

Internal Control / Segregation of Duties HUD Housing Programs

View of Responsible Officials and Corrective Actions: Management agrees with the finding. Management will review internal control policies to ensure monthly replacement reserve deposits are made in accordance with HUD requirements. Contact Persons Responsible: Earl L. Henderson, Jr., President of Bo...

View of Responsible Officials and Corrective Actions: Management agrees with the finding. Management will review internal control policies to ensure monthly replacement reserve deposits are made in accordance with HUD requirements. Contact Persons Responsible: Earl L. Henderson, Jr., President of Board of Directors Billie Williams, President of Active Real Estate Management Completion Date: Open

View Audit 415041

Finding 1240657 (2026-001)

Material Weakness 2026

Deliverance Manor Housing Corporation

IL

HUD Housing Programs Reporting

View of Responsible Officials and Corrective Actions: Management agrees with the finding. Management will establish procedures and monitor compliance with those procedures to ensure that the financial statements are filed electronically with HUD’s Real Estate Assessment Center within 90 days of fisc...

View of Responsible Officials and Corrective Actions: Management agrees with the finding. Management will establish procedures and monitor compliance with those procedures to ensure that the financial statements are filed electronically with HUD’s Real Estate Assessment Center within 90 days of fiscal year end. Contact Persons Responsible: Earl L. Henderson, Jr., President of Board of Directors Billie Williams, President of Active Real Estate Management Completion Date: Open

View Audit 415041

Finding 1240227 (2026-004)

Material Weakness 2026

Wpc Housing Corp. Danford Hall Apartments

MO

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

Finding 2026-004 Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditors’ finding. Corrective Action We will maintain lease agreements in tenant files and establish processes and procedures to ensure compliance with...

Finding 2026-004 Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditors’ finding. Corrective Action We will maintain lease agreements in tenant files and establish processes and procedures to ensure compliance with the provisions in the Regulatory Agreement. Anticipated Completion Date September 30, 2026

View Audit 414822

Finding 1240226 (2026-003)

Material Weakness 2026

Wpc Housing Corp. Danford Hall Apartments

MO

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

Finding 2026-003 Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditors’ finding. Corrective Action We will maintain the premises in reasonable condition for proper audit and subject to examination and inspection. ...

Finding 2026-003 Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditors’ finding. Corrective Action We will maintain the premises in reasonable condition for proper audit and subject to examination and inspection. Anticipated Completion Date September 30, 2026

View Audit 414822

Finding 1240225 (2026-002)

Material Weakness 2026

Wpc Housing Corp. Danford Hall Apartments

MO

HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions

Finding 2026-002 Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditors’ finding. Corrective Action The Board of Directors will conduct board meetings as frequently as needed to allow them t...

Finding 2026-002 Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditors’ finding. Corrective Action The Board of Directors will conduct board meetings as frequently as needed to allow them to fulfill their responsibilities and/or obtain counsel if meetings cannot be scheduled/held. Anticipated Completion Date September 30, 2026

View Audit 414822

Finding 1240224 (2026-001)

Material Weakness 2026

Wpc Housing Corp. Danford Hall Apartments

MO

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED FEBRUARY 28, 2026 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED FEBRUARY 28, 2026 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended February 28, 2026. Responsible Party Name: Tamara Wallace Position: Executive Director – Management Agent Telephone Number: 816-233-4250 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Rental and Cooperative Housing (Section 221(d)(4)) Finding 2026-001 Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditors’ finding. Corrective Action We will follow our policies and procedures to ensure accounting records are accurate and complete. Anticipated Completion Date September 30, 2026

View Audit 414822

Finding 1240202 (2026-001)

Material Weakness 2026

Sj Senior Housing, Inc.

NJ

HUD Housing Programs Special Tests & Provisions Cash Management

Recommendation: The Organization should establish procedures to ensure surplus cash is calculated and deposited into the Residual Receipts account within the timeframe required by HUD. The Organization should also maintain documentation supporting the calculation and timely deposit of surplus cash. ...

Recommendation: The Organization should establish procedures to ensure surplus cash is calculated and deposited into the Residual Receipts account within the timeframe required by HUD. The Organization should also maintain documentation supporting the calculation and timely deposit of surplus cash. Views of Responsible Official: We will establish necessary procedures and ensure going forward all surplus cash are timely deposited.

View Audit 414794

Finding 1240063 (2026-001)

Material Weakness 2026

Stoneboro Development Corporation 033-11048

PA

HUD Housing Programs Matching / Level of Effort / Earmarking

Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2026-001: During the year ended June 30, 2026, the Corporation was delinquent by one monthly mortgage and escrow payment. Additionally, the Corporation incurred late fees as a result of the delinquent mortgag...

Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2026-001: During the year ended June 30, 2026, the Corporation was delinquent by one monthly mortgage and escrow payment. Additionally, the Corporation incurred late fees as a result of the delinquent mortgage and escrow payment. Comments on the Finding and Each Recommendation Management and the board of directors acknowledge the required mortgage payments and escrow deposits were not paid timely in accordance with the Loan Agreement and Regulatory Agreement as required by HUD. Management has been able to fill vacancies and submit special claims to improve cash flow. In July 2025, the Corporation executed a reinstatement agreement with the mortgage lender to make additional monthly mortgage payments of $1,000 through May 2026. The Corporation made an additional principal and interest payment in February 2026 that accelerated the payoff, and the mortgage was brought to current in March 2026. The mortgage lender agreed to waive half of the late fees in April 2026, resulting in a balance due of $1,622 that was paid in May 2026. Actions Taken on the Finding In July 2025, the Corporation executed a reinstatement agreement with the mortgage lender to make additional monthly mortgage payments of $1,000 through May 2026. The Corporation made an additional principal and interest payment in February 2026 that accelerated the payoff, and the mortgage was brought to current in March 2026. The mortgage lender agreed to waive half of the late fees in April 2026, resulting in a balance due of $1,622 that was paid in May 2026. CAP prepared by: Trisha Jester Director of Multifamily Housing Arbors Management, Inc. 412-246-9213 Anticipated completion date: Completed May 31, 2026

View Audit 414673

Finding 1240013 (2026-001)

Material Weakness 2026

Ausable Valley Apartments, Inc.

MI

HUD Housing Programs Special Tests & Provisions

U.S. Department of Housing and Urban Development AuSable Valley Apartments, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2026. Name and address of the independent public accounting firm: Maner Costerisan P.C., 2425 E. Grand River Ave, Suite 1, Lansing, M...

U.S. Department of Housing and Urban Development AuSable Valley Apartments, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2026. Name and address of the independent public accounting firm: Maner Costerisan P.C., 2425 E. Grand River Ave, Suite 1, Lansing, MI 48912 Audit period: July 1, 2025 - June 30, 2026 The finding from June 30, 2026, schedule of findings and questioned costs is discussed below. The finding is consistent with the number assigned in the schedule. Finding 2026-001 - Significant Deficiency in Internal Control over Major Federal Program Compliance: Special Tests and Provisions - Residual Receipt Requirements Recommendation: The Project should deposit $9,910 into the residual receipts account. Additionally, procedures should be followed to ensure management identifies the need for required deposits. Management Comments: We agree with the facts and circumstances described above. Subsequent to year end, the Project deposited $9,910 into the residual receipts account and is now compliant with HUD requirements. No outstanding residual receipt deposit requirements exists as of the report date. Management will further review annual audits to identify the required residual receipt funding to ensure ongoing compliance with HUD requirements.

View Audit 414644

Finding 1239643 (2026-001)

Material Weakness 2026

Virginia Garcia Medical Health Center

OR

Subrecipient Monitoring Eligibility HUD Housing Programs § 200.303

All staff responsible for registration and income verification in all service lines, programs, and sites received training on income eligibility assessment, documentation, and application in October of 2025. Chart Auditing and Staff Coaching and Corrective Action: ▪ Annual competency assessments for...

All staff responsible for registration and income verification in all service lines, programs, and sites received training on income eligibility assessment, documentation, and application in October of 2025. Chart Auditing and Staff Coaching and Corrective Action: ▪ Annual competency assessments for all registration staff in all service lines, programs, and sites will be part of clinical compliance training between January 1 and February 28, 2027. Competency assessment includes eligibility assessment, documentation, and application. Failure to complete the assessment in the assigned time or failure to complete the assessment successfully will result in letter of expectation with 14 days to demonstrate improvement, followed by formal disciplinary action in the form of a verbal reprimand and 14 business days to remediate before a written reprimand is issued. Completion date for action: 03/31/2027 ▪ Conducting random audits of 2 percent of patients with a visit in a calendar month across all service lines and programs, or a minimum of 90 charts with a standard audit tool that provides scoring to prompt coaching and additional training for staff who fail to meet a 90% benchmark. Completion date for action: On-going. Will have full 2% compliance by 10/31/2026 ▪ Develop automated audit tool that provides real-time feedback on all patient registration records for consistency and accuracy of SFDS screening and documentation. Completion date for action: 12/31/2026 ▪ Work with OCHIN to allow SFDS and income verification in one service line to flow into accounts for all service lines to mitigate issues stemming from different FPLs depending on service line. Completion date for action: 12/31/2026 Contact person: Angela Hurley, Director of Operations Completion date for action: 03/31/2027

View Audit 414301

Finding 1239271 (2026-001)

Material Weakness 2026

Galilee Village Plus, Inc.

NJ

Special Tests & Provisions HUD Housing Programs

Recommendation: Galilee Village Plus, Inc. should continue to track the underfunding of the replacement reserve and make it whole once the cash flow increases. Views of Responsible Official: Due to a cash shortage at , Galilee Village Plus, Inc. for which we requested a budget increase as well as a ...

Recommendation: Galilee Village Plus, Inc. should continue to track the underfunding of the replacement reserve and make it whole once the cash flow increases. Views of Responsible Official: Due to a cash shortage at , Galilee Village Plus, Inc. for which we requested a budget increase as well as a disbursement from the reserves we were unable to make the cash payments. However we are tracking the amount and booked the payable to be reimbursed.

View Audit 414127

Finding 1237987 (2026-001)

Material Weakness 2026

Kingsport Housing and Redevelopment Authority

TN

HUD Housing Programs Internal Control / Segregation of Duties

FEDERAL AWARD FINDINGS : 2026-001l. HQS Enforcement Corrective Action Plan: Failed HQS inspections did not consistently receive a subsequent re-inspection, or documentation of the re-inspection could not be located. These procedural issues will be addressed with the appropriate staff members and wil...

FEDERAL AWARD FINDINGS : 2026-001l. HQS Enforcement Corrective Action Plan: Failed HQS inspections did not consistently receive a subsequent re-inspection, or documentation of the re-inspection could not be located. These procedural issues will be addressed with the appropriate staff members and will be reviewed by the HCV Department Head to ensure that failed inspéciions are properly followed up on and documented. Additionally, the Authority has hired an additional inspector to help alleviate the worklo ad. and,reduce the burden that was previously placed on a single inspector. This additional staffing will provide greater capacity to complete required inspections and re-inspections in a timely manner. Person/Department Responsible : HCV Department 423-245-013s

View Audit 412783

Finding 1237973 (2026-002)

Material Weakness 2026

Eastside Home Association

WA

HUD Housing Programs Procurement, Suspension & Debarment Reporting

Management agrees with the finding and has provided staff training to ensure compliance with HUD guidelines.

View Audit 412756

Finding 1237972 (2026-001)

Material Weakness 2026

Eastside Home Association

WA

HUD Housing Programs

Management agrees with the finding and has corrected all instances of noncompliance.

View Audit 412756

Finding 1236503 (2026-001)

Material Weakness 2026

Curry Lane Housing Corporation

IL

HUD Housing Programs

Corrective Action Plan A recurring payable will be created to ensure future deposits are made timely. Anticipated Completion Date September 1, 2026 Responsible Parties Dane Jansen, Financial Director 700 S. E. Cross Mt. Sterling, IL 62353 (217) 773-3325

View Audit 412032

Finding 1236501 (2026-001)

Material Weakness 2026

Randolph Lane Housing Corporation

IL

HUD Housing Programs

Corrective Action Plan A recurring payable will be created to ensure future deposits are made timely. Anticipated Completion Date September 1, 2026 Responsible Parties Dane Jansen, Financial Director 700 S. E. Cross Mt. Sterling, IL 62353 (217) 773-3325

View Audit 412031

Finding 1236218 (2026-002)

Material Weakness 2026

Appleway Court 202

WA

HUD Housing Programs Material Weakness Significant Deficiency

2026-002 – Deposits in excess of FDIC insured limits Corrective action planned: Appleway Court 202 will review the current deposit situation and related FDIC coverage and split cash deposits between multiple banks or work with our current bank to ensure that amounts in excess of FDIC limits are full...

2026-002 – Deposits in excess of FDIC insured limits Corrective action planned: Appleway Court 202 will review the current deposit situation and related FDIC coverage and split cash deposits between multiple banks or work with our current bank to ensure that amounts in excess of FDIC limits are fully insured and collateralized. Anticipated completion date: May 31, 2027 Contact person responsible for corrective action: Charles Wells, CFO

View Audit 411831

Finding 1236210 (2026-001)

Material Weakness 2026

Blue Ridge Rural Water CO INC

SC

HUD Housing Programs

The duties will be segregated as much as possible and the Directors will remain involved in the financial affairs of the Company to provide oversight and independent review functions.

View Audit 411824

Finding 1236171 (2026-002)

Material Weakness 2026

Davenport Residence, Inc.

CT

HUD Housing Programs

Finding No. 2026-002 – Tenant Files Recommendation: Management should establish procedures to ensure that EIV reports and HUD forms are completed in accordance with HUD requirements. Planned Corrective Action: The proper procedure and regulatory requirements for running and reviewing all EIV Reports...

Finding No. 2026-002 – Tenant Files Recommendation: Management should establish procedures to ensure that EIV reports and HUD forms are completed in accordance with HUD requirements. Planned Corrective Action: The proper procedure and regulatory requirements for running and reviewing all EIV Reports and the completion, execution, and retention of signed HUD- 50059 forms have been reviewed with Property Management staff for implementation effective immediately. Anticipated Completion Date - September 2026 Responsible Contact Person – Michael Wolak, President, Board of Directors, E-mail: mawolak1950@gmail.com

View Audit 411778

Finding 1236170 (2026-001)

Material Weakness 2026

Davenport Residence, Inc.

CT

HUD Housing Programs

Finding No. 2026-001 – Rent Increases Recommendation: Management should establish procedures to ensure that rent increase requests to HUD are submitted timely. Planned Corrective Action: The proper procedure and regulatory requirements regarding timely rent increase submission have been reviewed wit...

Finding No. 2026-001 – Rent Increases Recommendation: Management should establish procedures to ensure that rent increase requests to HUD are submitted timely. Planned Corrective Action: The proper procedure and regulatory requirements regarding timely rent increase submission have been reviewed with current Property Management staff for implementation effective immediately. Anticipated Completion Date - September 2026 Responsible Contact Person – Michael Wolak, President, Board of Directors, E-mail: mawolak1950@gmail.com

View Audit 411778

Corrective Action Plans

Filters