Corrective Action Plans

Finding 541818 (2024-004)

Significant Deficiency 2024

South Carolina State Housing Finance and Development Authority

SC

Questioned Costs Eligibility HUD Housing Programs

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Compliance Requirement: Eligibility Recommendation: We recommend the Authority implements controls to ensure that tenant files contain all required documentation. Views of responsible officials: There is no disagreement with the a...

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Compliance Requirement: Eligibility Recommendation: We recommend the Authority implements controls to ensure that tenant files contain all required documentation. Views of responsible officials: There is no disagreement with the audit finding. Action planned/taken in response to finding: No later than May 2025, SC Housing is restructuring the HCV department. This realignment will reassign the staff member responsible for oversight of the HCV Administrative staff. In addition, all staff will receive additional training for all administrative functions, in order to minimize the number of errors moving forward. Regarding these specific exceptions, staff is working to collect necessary documentation to correct the records, one exception was previously corrected on 11/1/24. Name(s) of the contact person(s) responsible for corrective action: Lisa Wilkerson, Director of Rental Assistance and Compliance Director of HCVP Administration and Services Planned completion date for corrective action plan: Restructure in planned for late April, initial training will begin immediately and continue as needed.

View Audit 350735 Questioned Costs: $1

Finding 541815 (2024-003)

Material Weakness 2024

South Carolina State Housing Finance and Development Authority

SC

Questioned Costs Special Tests & Provisions HUD Housing Programs

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Compliance Requirement: Special Tests and Provisions – Housing Quality Standards (HQS) Enforcement Recommendation: We recommend the Authority implements controls to ensure that the Authority requires HQS deficiencies to be correcte...

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Compliance Requirement: Special Tests and Provisions – Housing Quality Standards (HQS) Enforcement Recommendation: We recommend the Authority implements controls to ensure that the Authority requires HQS deficiencies to be corrected within the timeframe set forth by 2 CFR section 982.404(a). We recommend the Authority implements controls to ensure abatement is timely for units that do not correct the cited HQS deficiencies within the required timeframe. Views of responsible officials: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management commits to re-review applicable CFR and Admin Polices to assure we are starting from a good foundation and adjust HQS and Abatement processes as needed to assure compliance. Management to provide refresher process training on HQS Re-Inspection and Abatement timelines and documentation required to be in OnBase. No later than May 2025, SC Housing is restructuring the HCV department. This realignment will result in a dedicated inspection team that is not burdened with ancillary administrative tasks that have contributed to their inability to meet critical deadlines. Additionally, inspectors will have the flexibility to inspect 4-5 days per week as necessary. One of the key inspectors is physically located in the Low Country area which will minimize the travel time required to inspect in this region. Additionally, two of the employees associated with these errors are scheduled to be reassigned and will not be conducting on-site inspections in the future. Name(s) of the contact person(s) responsible for corrective action: Lisa Wilkerson, Director of Rental Assistance and Compliance Lenzy Morris, Director of HCVP Operations Planned completion date for corrective action plan: Restructure in planned for late April, initial training will begin immediately and continue as needed.

View Audit 350735 Questioned Costs: $1

Finding 541812 (2024-002)

Material Weakness 2024

South Carolina State Housing Finance and Development Authority

SC

Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Compliance Requirement: Special Tests and Provisions – Housing Quality Standards (HQS) Inspections Recommendation: We recommend the Authority implements controls to ensure that required HQS are completed timely. Views of responsib...

Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Compliance Requirement: Special Tests and Provisions – Housing Quality Standards (HQS) Inspections Recommendation: We recommend the Authority implements controls to ensure that required HQS are completed timely. Views of responsible officials: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management commits to re-review applicable CFR and Admin Polices to assure we are starting from a good foundation and adjust HQS processes as needed to bring all HQS inspections into compliance. Management to provide refresher process training on HQS expected timelines and documentation required to be in OnBase. No later than May 2025, SC Housing is restructuring the HCV department. This realignment will result in a dedicated inspection team that is not burdened with ancillary administrative tasks that have contributed to their inability to meet critical deadlines. Additionally, inspectors will have the flexibility to inspect 4-5 days per week as necessary. One of the key inspectors is physically located in the Low Country area which will minimize the travel time required to inspect in this region. Two of the inspections with findings were in a portfolio assigned to an employee exhibiting substandard performance who was subsequently terminated. These cases have been reassigned. Name(s) of the contact person(s) responsible for corrective action: Lisa Wilkerson, Director of Rental Assistance and Compliance Lenzy Morris, Director of HCVP Operations Planned completion date for corrective action plan: Restructure in planned for late April, initial training will begin immediately and continue as needed.

View Audit 350735

Finding 541811 (2024-002)

Significant Deficiency 2024

City of Huntington Park

CA

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Reporting

Management Response and Corrective Action Plan The City concurs with the recommendation. Corrective Action Plan: City is onboarding qualified individuals to ensure reports are submitted in a timely manner and retained by the City. Planned Implementation Date: Implemented during Quarter 1 of Fiscal Y...

Management Response and Corrective Action Plan The City concurs with the recommendation. Corrective Action Plan: City is onboarding qualified individuals to ensure reports are submitted in a timely manner and retained by the City. Planned Implementation Date: Implemented during Quarter 1 of Fiscal Year 2025 Responsible Person: Director of Finance

View Audit 350727

Finding 541810 (2024-001)

Material Weakness 2024

City of Huntington Park

CA

Subrecipient Monitoring Eligibility Matching / Level of Effort / Earmarking

Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The City will work with vendor to provide hard copies of all work done to assist in compliance. Planned Implementation Date: Implemented during Quarter 1 of Fiscal Year 2...

Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The City will work with vendor to provide hard copies of all work done to assist in compliance. Planned Implementation Date: Implemented during Quarter 1 of Fiscal Year 2025 Responsible Person: Finance & Community Development Departments

View Audit 350727

Finding 541794 (2024-004)

Material Weakness 2024

Baylor College of Medicine

TX

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Finding 2024-004 Reporting ALN: 21.027 Finding: The College did not submit monthly reports for the CSLFRF or TCMHCC grants by the 15th of each month. Corrective Action Plan: BCM agrees that these reports were not submitted by the 15th deadline. Going forward, BCM will require the department to at...

Finding 2024-004 Reporting ALN: 21.027 Finding: The College did not submit monthly reports for the CSLFRF or TCMHCC grants by the 15th of each month. Corrective Action Plan: BCM agrees that these reports were not submitted by the 15th deadline. Going forward, BCM will require the department to attest that the programmatic reports were submitted when the monthly financial reports are submitted on the TCMHCC grant. Person Responsible: Chryll Batiste, Director, Research Administration, Baylor College of Medicine Expected Completion: April 2025

View Audit 350695

Finding 541119 (2024-003)

Material Weakness 2024

Baylor College of Medicine

TX

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

2024-003 Indirect Costs ALN: Research and Development Cluster (R&D), 21.027 Finding: The College did not retain documentation and evidence of review of the indirect cost amounts being charged to the R&D and CSLFRF programs. Management performed a monthly control that included reviewing a sample of...

2024-003 Indirect Costs ALN: Research and Development Cluster (R&D), 21.027 Finding: The College did not retain documentation and evidence of review of the indirect cost amounts being charged to the R&D and CSLFRF programs. Management performed a monthly control that included reviewing a sample of indirect costs charged to grants on a sample basis. The College had a new ERP implementation that went into effect on January 1, 2024. Management did not perform the monthly control subsequent to the ERP implementation for the last 6 months of year. Corrective Action Plan: With the implementation of the new ERP system, BCM went from an on-premises solution to a software-as-a-service solution. Since we no longer have access to modify the code that calculates the F&A expense on awards, management concluded that previous random testing control was no longer necessary. Management also believes that there are numerous compensating reporting controls that would alert us if the F&A calculations were not accurate. Notably, management’s compensating controls and the testing the audit firm conducted identified no instances where the F&A calculations were inaccurate. However, to satisfy this audit finding we will be resuming the manual control procedure used with the legacy system. Person Responsible: Chryll Batiste, Director, Research Administration, Baylor College of Medicine Expected Completion: April 2025

View Audit 350695

Finding 541116 (2024-003)

Significant Deficiency 2024

Housing Authority of the County of Lebanon

PA

HUD Housing Programs Significant Deficiency 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 Section 8 Housing Choice Vouchers Program to ensure that established internal control policies included within the Plan are being followed. Karen...

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies included within the Plan are being followed. Karen Raugh, Executive Director, is responsible for implementing this corrective action by June 30, 2025.

View Audit 350689

Finding 541115 (2024-002)

Material Weakness 2024

Housing Authority of the County of Lebanon

PA

Questioned Costs HUD Housing Programs Eligibility

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies included within the Plan are being followed. Kare...

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies included within the Plan are being followed. Karen Raugh, Executive Director, is responsible for implementing this corrective action by June 30, 2025.

View Audit 350689 Questioned Costs: $1

Finding 541110 (2024-003)

Significant Deficiency 2024

Bethany Lutheran College, Inc.

MN

Student Financial Aid Equipment & Real Property Management Matching / Level of Effort / Earmarking

Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.038, 84.268, 84.033, 84.007, 84.063 Recommendation: We recommend that the Corporation review each element of GLBA to ensure compliance with all necessary requirements. Explanation of disagreement with audit finding: There is no...

Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.038, 84.268, 84.033, 84.007, 84.063 Recommendation: We recommend that the Corporation review each element of GLBA to ensure compliance with all necessary requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College will update its Written Information Security Program to include a description of the use of a data inventory that includes how we identify and manage data, personnel, devices and facilities. Some of these items can be found in the other documents submitted but we will merge them into our WISP. Multi-factor authentication is in use for individuals accessing sensitive information but that also was not clearly identified in the WISP and will be added. To ensure GLBA compliance going forward, the College has contracted FRSecure to develop a risk assessment and roadmap which will do system scan for issues, an assessor will interview staff including IT, HR, Finance Leaders and others to learn more about the currentstate of overall security program. Compliance with GLBA will be part of their review. Finally,FRSecure will issue an assessment ‘Roadmap Plan’ for the department to review andpending results, implement as feasible.

View Audit 350688

Finding 541105 (2024-002)

Significant Deficiency 2024

Bethany Lutheran College, Inc.

MN

Student Financial Aid Reporting Significant Deficiency

Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.038, 84.268, 84.033, 84.007, 84.063 Recommendation: We recommend the Corporation review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanat...

Title: Student Financial Assistance Cluster – Assistance Listing Nos. 84.038, 84.268, 84.033, 84.007, 84.063 Recommendation: We recommend the Corporation review its reporting procedures to ensure that students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: While this is classified as a repeat finding as it involves enrollment reporting, it is a different type of issue than prior year, which involved withdrawal date reporting. The College will implement a process to ensure that the beginning term date matches the enrollment record. The College will make sure that the campus enrollment date will not be affected by change of major date going forward and will make sure that correct dates are coming across and being correctly populated from the Admissions Department. Name of the contact person responsible for corrective action: Jeff Younge, Director of Financial Aid Planned completion date for corrective action plan: Fiscal Year 2025

View Audit 350688

Finding 541097 (2024-006)

Material Weakness 2024

Manchester Community Schools

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2024-006 Finding Subject: COVID-19 Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Shelly Leifer Contact Phone Number and Email Address: 260.306.3359 shelly_leifer@mcs.k12.in.us Views of Responsible Officials: We concur with the finding Description ...

FINDING 2024-006 Finding Subject: COVID-19 Education Stabilization Fund - Reporting Contact Person Responsible for Corrective Action: Shelly Leifer Contact Phone Number and Email Address: 260.306.3359 shelly_leifer@mcs.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The comptroller will reach out to the IDOE regarding the dates required for submission. The comptroller, with the curriculum director, will populate the spreadsheet. The comptroller will get a signature from the assistant superintendent or superintendent before submittal. Anticipated Completion Date: March 31, 2025

View Audit 350682

Finding 541087 (2024-004)

Material Weakness 2024

Manchester Community Schools

IN

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

FINDING 2024-004 Finding Subject: Special Education Cluster – Level of Effort Contact Person Responsible for Corrective Action: Shelly Leifer Contact Phone Number and Email Address: 260.306.3359 shelly_leifer@mcs.k12.in.us Views of Responsible Officials: We concur with the finding Description of Cor...

FINDING 2024-004 Finding Subject: Special Education Cluster – Level of Effort Contact Person Responsible for Corrective Action: Shelly Leifer Contact Phone Number and Email Address: 260.306.3359 shelly_leifer@mcs.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The human resource specialist has been trained regarding the importance of assigning the correct account codes to new employees. The comptroller and then the assistant superintendent or superintendent will review new employee payroll account assignments and sign off on their employment paperwork to ensure employees are coded correctly in our system. Anticipated Completion Date: March 31, 2025

View Audit 350682

Finding 541078 (2024-004)

Material Weakness 2024

Ninnekah School District I-51

OK

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking

The District has undergone training regarding the Davis-Bacon Act and will now adhere to its requirements when federal funds are utilized for construction projects. This includes compliance with contracts, specifically incorporating prevailing wage clauses and ensuring that federal wage rates and fr...

The District has undergone training regarding the Davis-Bacon Act and will now adhere to its requirements when federal funds are utilized for construction projects. This includes compliance with contracts, specifically incorporating prevailing wage clauses and ensuring that federal wage rates and fringe benefits are met through a diligent monitoring process. This process involves the collection and review of weekly certified payroll reports from contractors or subcontractors. The District will also ensure that all information pertaining to the Davis-Bacon Act is displayed at the job site to maintain compliance. Furthermore, all accounting and management personnel will participate in annual training to remain informed about the Davis-Bacon Act's requirements. All actions are scheduled to be completed by June 30, 2025.

View Audit 350679

Finding 541077 (2024-003)

Material Weakness 2024

Ninnekah School District I-51

OK

Reporting Internal Control / Segregation of Duties Material Weakness

The accounting staff and management responsible for coding within the District will consistently oversee and conduct monthly edit checks in the accounting software to assess all expenses and confirm their coding accuracy. These monthly checks will help identify any coding mistakes in the Oklahoma Co...

The accounting staff and management responsible for coding within the District will consistently oversee and conduct monthly edit checks in the accounting software to assess all expenses and confirm their coding accuracy. These monthly checks will help identify any coding mistakes in the Oklahoma Cost Accounting System, ensuring that expenses are thoroughly reviewed and corrected as necessary. Any inquiries or issues regarding coding will be addressed in collaboration with the Oklahoma State Department of Education and/or school auditors to confirm the appropriate coding options. Monthly spreadsheets have been developed and will be submitted to the Superintendent for evaluation following the reconciliation of claims related to Federal expenditures. The Expenditures of Federal Awards will match the numbers submitted to the Oklahoma Cost Accounting System. Additionally, encumbrances will be examined at the end of the year and will be closed if found to be inaccurate. All actions will be corrected by June 30, 2025.

View Audit 350679

Finding 541074 (2024-003)

Material Weakness 2024

Scenic Bluffs Health Center, INC

WI

Eligibility Material Weakness Internal Control / Segregation of Duties

Special Tests and Provisions Health Centers Cluster – Assistance Listing No. 93.224 and 93.527 Recommendation: We recommend the Organization implement a comprehensive and thorough process to review all patient information received, prior to it being entered into the system to ensure proper classific...

Special Tests and Provisions Health Centers Cluster – Assistance Listing No. 93.224 and 93.527 Recommendation: We recommend the Organization implement a comprehensive and thorough process to review all patient information received, prior to it being entered into the system to ensure proper classification of the sliding fee scale. As part of this, the Organization should ensure the accuracy and completeness of the patient information prior to entering into the billing software. Management should work to conduct internal audits of patient visits to determine all required patient information has been obtained and properly entered into the system in accordance with the Organization’s sliding fee scale policy. Action taken in response to finding: A monthly internal audit of the sliding fee (HNP) will be implemented and as of April 1, 2025 to ensure accuracy of the documentation and calculations. Name(s) of the contact person(s) responsible for corrective action: Daria Sztaba, CFO Planned completion date for corrective action plan: April 1, 2025 and it will continue moving forward on a monthly basis.

View Audit 350678

Finding 541064 (2024-001)

Significant Deficiency 2024

Tasc of Southeast Oihio

OH

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512

TASC of Southeast Ohio has implemented procedures and developed a schedule to ensure that the audited financial statements will be submitted, along with the data collection form, upon the release of the June 30, 2024 audit.

View Audit 350671

Finding 541059 (2024-001)

Significant Deficiency 2024

Endicott College

MA

Student Financial Aid Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding During testing it was identified that for one (1) of thirty (30) students selected for test work, one (1) of the ten (10) required verification elements, specifically the parents’ education credits, was not accurately reflected within the student’s SAR and was not submitted for correction by...

Finding During testing it was identified that for one (1) of thirty (30) students selected for test work, one (1) of the ten (10) required verification elements, specifically the parents’ education credits, was not accurately reflected within the student’s SAR and was not submitted for correction by the institution. Endicott College Responsible Contact Maria Morelli, Director of Financial Aid Corrective Action Plan Anticipated Completion Date March 2025

View Audit 350651

Finding 541049 (2024-005)

Material Weakness 2024

North Newton School Corporation

IN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.1 § 200.303 § 200.308 § 200.403

FINDING 2024-005 (Auditor Assigned Reference Number) Finding Subject: Special Education Cluster (IDEA)- Period of Performance Contact Person Responsible for Corrective Action: Julie Remschneider Contact Phone Number and Email Address: julie.r@nn.k12.in.us, 219-285-2228 Views of Responsible Officials...

FINDING 2024-005 (Auditor Assigned Reference Number) Finding Subject: Special Education Cluster (IDEA)- Period of Performance Contact Person Responsible for Corrective Action: Julie Remschneider Contact Phone Number and Email Address: julie.r@nn.k12.in.us, 219-285-2228 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will ensure the Special Education Co-op will have controls in place to make sure payments are made within the period of performance. Anticipated Completion Date: September 30, 2025

View Audit 350647

Finding 541040 (2024-003)

Material Weakness 2024

North Newton School Corporation

IN

School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303

FINDING 2024-003 Finding Subject: Child Nutrition Cluster- Eligibility Contact Person Responsible for Corrective Action: Julie Remschneider Contact Phone Number and Email Address: julie.r@nn.k12.in.us, 219-285-2228 Views of Responsible Officials: We concur with the finding. Description of Corrective...

FINDING 2024-003 Finding Subject: Child Nutrition Cluster- Eligibility Contact Person Responsible for Corrective Action: Julie Remschneider Contact Phone Number and Email Address: julie.r@nn.k12.in.us, 219-285-2228 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The business official or superintendent will review and sign off and date the eligibility reports. Anticipated Completion Date: September 30, 2025

View Audit 350647

Finding 541039 (2024-001)

Significant Deficiency 2024

Wildberry Apartments, INC

RI

HUD Housing Programs Internal Control / Segregation of Duties

Corrective Action Plan United States Department of Housing and Urban Development Wildberry Apartments, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024 Name of Audit Firm: Damiano, Burk & Nuttall, P.C. 6 Blackstone Valley Place Suite 109 Lincoln, RI 028...

Corrective Action Plan United States Department of Housing and Urban Development Wildberry Apartments, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024 Name of Audit Firm: Damiano, Burk & Nuttall, P.C. 6 Blackstone Valley Place Suite 109 Lincoln, RI 02865 Audit period covered: 7/1/2023-6/30/2024 The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: Section 202 Project Rental Assistance—Assistance Listing # 14.157 Recommendation: The Corporation should design and implement internal controls to ensure that all security deposits are transferred in the required time period. Management should also conduct a monthly inspection of the security deposit listing. Action Taken: Management is in agreement with the auditor’s findings. Management has instructed all accounting personnel to complete monthly checks of the tenant secuirty deposit listing and security deposit cash account. If the United States Department of Housing and Urban Development has questions regarding this plan, please call Frank Shea at (401) 296-3761.

View Audit 350642

Finding 541036 (2024-001)

Significant Deficiency 2024

Saugatucket Spring INC

RI

HUD Housing Programs Internal Control / Segregation of Duties

Corrective Action Plan June 30, 2024 United States Department of Housing and Urban Development Saugatucket Springs, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024 Name of Audit Firm: Damiano, Burk & Nuttall, P.C. 6 Blackstone Valley Place Suite 109 L...

Corrective Action Plan June 30, 2024 United States Department of Housing and Urban Development Saugatucket Springs, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024 Name of Audit Firm: Damiano, Burk & Nuttall, P.C. 6 Blackstone Valley Place Suite 109 Lincoln, RI 02865 Audit period covered: 7/1/2023-6/30/2024 The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: Section 202 Project Rental Assistance—Assistance Listing # 14.157 Recommendation: The Corporation should design and implement internal controls to ensure that all security deposits are transferred in the required time period. Management should also conduct a monthly inspection of the security deposit listing. Action Taken: Management is in agreement with the auditor’s findings. Management has implemented internal controls to ensure monthly inspections of the security deposit bank statement and liability are performed. If the United States Department of Housing and Urban Development has questions regarding this plan, please call Frank Shea at (401) 296-3761.

View Audit 350639

Finding 541031 (2024-001)

Significant Deficiency 2024

Rodman Commons INC

RI

Cash Management HUD Housing Programs Internal Control / Segregation of Duties

Corrective Action Plan United States Department of Housing and Urban Development Rodman Commons, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024 Name of Audit Firm: Damiano, Burk & Nuttall, P.C. 6 Blackstone Valley Place Suite 109 Lincoln, RI 02865 Aud...

Corrective Action Plan United States Department of Housing and Urban Development Rodman Commons, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024 Name of Audit Firm: Damiano, Burk & Nuttall, P.C. 6 Blackstone Valley Place Suite 109 Lincoln, RI 02865 Audit period covered: 7/1/2023-6/30/2024 The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: Section 202 Project Rental Assistance—Assistance Listing # 14.157 Recommendation: The Corporation should design and implement internal controls to ensure that all replacement reserve deposits are deposited in a timely manner. Action Taken: Management has implemented internal controls to ensure that monthly replacement reserve deposits are made in a timely fashion. An individual at the office has been assigned oversight responsibility to ensure these deposits are made each month. If the United States Department of Housing and Urban Development has questions regarding this plan, please call Frank Shea at (401) 296-3761.

View Audit 350637

Finding 541029 (2024-002)

Significant Deficiency 2024

Alamosa School District Re-11j

CO

Internal Control / Segregation of Duties § 200.303

Action Taken: The District will improve internal controls over Federal Grants to make sure that they are in compliance with all compliance requirements, including the review of certified payroll on construction projects completed with Federal funding to make sure that prevailing wages are paid.

View Audit 350636

Finding 541028 (2024-001)

Significant Deficiency 2024

Plaza Esperanza INC

RI

HUD Housing Programs Internal Control / Segregation of Duties

Corrective Action Plan United States Department of Housing and Urban Development Plaza Esperanza, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024 Name of Audit Firm: Damiano, Burk & Nuttall, P.C. 6 Blackstone Valley Place Suite 109 Lincoln, RI 02865 Au...

Corrective Action Plan United States Department of Housing and Urban Development Plaza Esperanza, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2024 Name of Audit Firm: Damiano, Burk & Nuttall, P.C. 6 Blackstone Valley Place Suite 109 Lincoln, RI 02865 Audit period covered: 7/1/2023-6/30/2024 The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2024-001: Section 202 Project Rental Assistance—Assistance Listing # 14.157 Recommendation: The Corporation should design and implement internal controls to ensure that all security deposits are transferred in the required time period. Management should also conduct a monthly inspection of the security deposit listing. Action Taken: Management is in agreement with the auditor’s findings. Management has instructed all accounting personnel to review all matters related to tenant compliance. If the United States Department of Housing and Urban Development has questions regarding this plan, please call Frank Shea at (401) 296-3761.

View Audit 350635

Corrective Action Plans

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