Corrective Action Plans

Finding 398756 (2023-001)

Material Weakness 2023

WA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lyle School District No. 406 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Feder...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lyle School District No. 406 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Susan Carabin, Business Manager PO Box 368 Lyle, WA 98635 (509) 365-2191 Corrective action the auditee plans to take in response to the finding: Since learning of the requirement regarding payroll reports, the District immediately asked our contractor to build a shared file that contains the certified weekly payroll reports. We now download and document the reports once per week. Anticipated date to complete the corrective action: 3/28/2024

View Audit 307516

Finding 398754 (2023-004)

Significant Deficiency 2023

Gary Comer Youth Center, Inc. Dba Comer Education Campus

IL

Eligibility Significant Deficiency Internal Control / Segregation of Duties

Finding Number: 2023-004 Condition: We were not able to verify that the U.S. citizenship for six of the 14 participants tested for the Talent Search program as management did not retain support for eligibility determination. Planned Corrective Action: Management concurs with the recommendation and w...

Finding Number: 2023-004 Condition: We were not able to verify that the U.S. citizenship for six of the 14 participants tested for the Talent Search program as management did not retain support for eligibility determination. Planned Corrective Action: Management concurs with the recommendation and will implement the proper internal controls to ensure all applications are complete and accurate. This is being accomplished by building out the internal accounting department, which includes adding a grants director to the team. Contact person responsible for corrective action: Brian Fredericks, Interim CFO Anticipated Completion Date: July 1, 2024

View Audit 307510

Finding 398753 (2023-001)

Significant Deficiency 2023

South Coastal Counties Legal Services, Inc. and Affiliate

MA

Internal Control / Segregation of Duties

April 29, 2024 Cognizant or Oversight Agency for Audit South Coastal Counties Legal Services, Inc. and Affiliate respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: AAFCPAs, Inc. 50 Washington Street ...

April 29, 2024 Cognizant or Oversight Agency for Audit South Coastal Counties Legal Services, Inc. and Affiliate respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of independent public accounting firm: AAFCPAs, Inc. 50 Washington Street Westborough, MA 01581 Audit period: January 1, 2023 - December 31, 2023 The findings from the April 23, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDING - FINANCIAL STATEMENT AUDIT FINDING SIGNIFICANT DEFICIENCY 2023-001 Separation of the Justice Center Recommendation: We recommend management examine their internal processes and policies on how activities for both entities, South Coastal Counties Legal Services, Inc. and the Justice Center of Southeast Massachusetts, LLC are separately accounted for to ensure proper separation consistent with Legal Services Corporation requirements. Action Taken: SCCLS is preparing a detailed corrective action plan with LSC and is in the process of working with LSC to ensure that compliance with the corrective action plan will result in adequate separation between entities under Title 45 of the Code of Federal Regulations. The first draft of the detailed corrective action plan has been submitted to LSC. SIGNIFICANT DEFICIENCY LEGAL SERVICES CORPORATION 2023-001 Separation of the Justice Center The significant deficiency relates to Federal funds received from Legal Services Corporation (LSC), Basic Field Grant, grant recipient #122087, under assistance listing number 09.122087. Recommendation: We recommend management examine their internal processes and policies on how activities for both entities, South Coastal Counties Legal Services, Inc. and the Justice Center of Southeast Massachusetts, LLC are separately accounted for to ensure proper separation consistent with Legal Services Corporation requirements. Action Taken: SCCLS is preparing a detailed corrective action plan with LSC and is in the process of working with LSC to ensure that compliance with the corrective action plan will result in adequate separation between entities under Title 45 of the Code of Federal Regulations. The first draft of the detailed corrective action plan has been submitted to LSC. If Legal Services Corporation has questions regarding this plan, please call Christpoher Oldi, Executive Director at (774) 488-5950. Christopher Oldi Executive Director

View Audit 307508

Finding 398752 (2023-002)

Significant Deficiency 2023

Baltimore Regional Housing Partnership, Inc.

MD

Special Tests & Provisions Reporting Significant Deficiency

Audit Finding Reference: 2023 - 002 Planned Corrective Action: The two files noted for missed inspections have since been scheduled for reinspection, and one passed HQS inspection on 3/14/24. The other was scheduled for inspection on 3/12/24 and resulted in a Broken Scheduled Appointment (BSA). A se...

Audit Finding Reference: 2023 - 002 Planned Corrective Action: The two files noted for missed inspections have since been scheduled for reinspection, and one passed HQS inspection on 3/14/24. The other was scheduled for inspection on 3/12/24 and resulted in a Broken Scheduled Appointment (BSA). A second inspection was conducted on 3/28/24. BRHP has added two elements to the reporting process for inspections. The weekly leasing report now identifies failed inspections within the period. The second element is the Inspection Audit report. BRHP has increased the reporting metric from monthly to bi-weekly and included a pivot table to ensure the report is user friendly to staff that are responsible for reviewing. Both changes allow for greater visibility and frequency to ensure missed inspections are identified. Name of Contact Person: FaShaunDa Walton, Housing Mobility Director and Pete Cimbolic, Managing Director, Research & Innovation Anticipated completion date: June 30, 2024

View Audit 307491

Finding 398751 (2023-001)

Significant Deficiency 2023

Baltimore Regional Housing Partnership, Inc.

MD

Reporting HUD Housing Programs Significant Deficiency

Audit Finding Reference: 2023 - 001 Planned Corrective Action: At this time, all files selected for the audit have corresponding records successfully submitted to the Department of Housing and Urban Development through the PIH Information Center ("PIC") submission portal. BRHP will continue weekly P...

Audit Finding Reference: 2023 - 001 Planned Corrective Action: At this time, all files selected for the audit have corresponding records successfully submitted to the Department of Housing and Urban Development through the PIH Information Center ("PIC") submission portal. BRHP will continue weekly PIC submissions and clearing of fatal errors. The late PIC submissions identified were a result of late 50058 approvals which resulted in late PIC submission. The 50058's were uploaded to PIC within 5 days of the approval. BRHP monitors 50058's related to moves in a weekly leasing report. In addition, BRHP meets biweekly to discuss the report. BRHP will monitor the weekly leasing report to review the lease effective dates to HAP executed dates to ensure the actions are approved timely. Name of Contact Person: FaShaunDa Walton, Housing Mobility Director Anticipated completion date: June 30, 2024

View Audit 307491

Finding 398726 (2023-003)

None 2023

City of Lowell

MA

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.430

Views of Responsibte Officials and Planned Corrective Actions: The School District will immediately begin collecting the time and effort documentation for the impacted grants for the current fiscal year (FY24) and into future periods as required. lf the Oversight Agency has questions regarding this ...

Views of Responsibte Officials and Planned Corrective Actions: The School District will immediately begin collecting the time and effort documentation for the impacted grants for the current fiscal year (FY24) and into future periods as required. lf the Oversight Agency has questions regarding this plan, please call Amanda Dupont, lnternal Auditor, at 978-674-2102

View Audit 307488

Finding 398691 (2023-001)

Significant Deficiency 2023

Housing Authority of the County of Washburn

WI

Internal Control / Segregation of Duties Reporting

Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...

Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing

View Audit 307447

Finding 398686 (2023-001)

Material Weakness 2023

Montesano School District No. 66

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Montesano School District No. 66 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of F...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Montesano School District No. 66 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Sheila Baker, 502 E Spruce Avenue, Montesano, WA 98563, (360)249-3942 Corrective action the auditee plans to take in response to the finding: The district has recently participated in a training provided by the Department of Labor & Industries regarding prevailing wage requirements. In the coming months, the Superintendent and Business Manager will be creating a checklist for district use when we hire contractors to perform work for our district as well as a standard contract with language relating to prevailing wage requirements and source of funding. Under normal operations we do not hire contractors using federal funds and our ESSER funds have now been totally expended. Anticipated date to complete the corrective action: May 2024

View Audit 307436

Finding 398643 (2023-002)

None 2023

Western Maryland Health Care Corporation D/b/a/ Mtn Laurel Med Ctr

MD

Special Tests & Provisions Internal Control / Segregation of Duties

Management is committed to ensuring the application of the sliding fee scale program is equitable and accurate. During the annual in-service training for patient access specialists (PAS), the Patient Access Manager will conduct a thorough review of the policy, its intent, and the calculations, ensur...

Management is committed to ensuring the application of the sliding fee scale program is equitable and accurate. During the annual in-service training for patient access specialists (PAS), the Patient Access Manager will conduct a thorough review of the policy, its intent, and the calculations, ensuring comprehensive understanding among staff. Demonstration of employees' compliance with the policy understanding and intended results will be documented, promoting accountability and adherence to established protocols. Management will determine the appropriate annual audit sample size per patient access team member and conduct regularly scheduled audits to asssess adherence to the sliding fee scale policy. Audit findings will be reported back to finance leadership (Diretor of Revenue Cycle and CFO) for review and oversight. These audits will also be included in the annual Compliance Audit Plan for review and attention to outcomes at the compliance commitee, ensuring alignment with regulatory standards and organizational compliance objectives.

View Audit 307412

Finding 398635 (2023-001)

Material Weakness 2023

Soap Lake School District No. 156

WA

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

Finding caption: The District did not have adequate controls for ensuring compliance with federal wage rate requirements. ...

Finding caption: The District did not have adequate controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Nikkie Maceda, External Business Manager, P.O. Box 1389, Soap Lake, WA 98851 (509) 223- 6941 Corrective action the auditee plans to take in response to the finding: For future federal prevailing wage projects, the district will review and update contracts to include language regarding Davis Bacon wages and contractor’s responsibility to file weekly certified payroll. The district will verify the filing of weekly certified payroll reports. Anticipated date to complete the corrective action: May 2024

View Audit 307408

Finding 398632 (2023-002)

Significant Deficiency 2023

Willis Dady Emergency Shelter, Inc.

IA

Procurement, Suspension & Debarment Significant Deficiency Matching / Level of Effort / Earmarking

Coronavirus State and Local Fiscal Recovery Funds – 21.027 Recommendation: We recommend the Organization adopt a written procurement policy to be used when selecting vendors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in resp...

Coronavirus State and Local Fiscal Recovery Funds – 21.027 Recommendation: We recommend the Organization adopt a written procurement policy to be used when selecting vendors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Willis Dady’s Executive Director and Facilities Director will develop a written procurement process for approval from the agency Finance Committee and Board of Directors. Name(s) of the contact person(s) responsible for corrective action: Alicia Faust, Executive Director Planned completion date for corrective action plan: 6/3/2024 If there are questions regarding this plan, please call Alicia Faust, Executive Director at 319-362-7555. Willis Dady Emergency Shelter, Inc. respectfully submits the following summary schedule of prior audit findings for the year ended December 31, 2023. Audit period: January 1, 2023 – December 31, 2023 The findings from the prior audit’s schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the prior year.

View Audit 307405

Finding 398619 (2023-001)

Material Weakness 2023

Jaeb Center for Health Research Foundation INC

FL

Procurement, Suspension & Debarment Material Weakness Internal Control / Segregation of Duties

Procurement Recommendation: We recommend that the Organization develop a written procurement policy that meets the requirements noted in Section 200.318 of the Code of Federal Regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action take...

Procurement Recommendation: We recommend that the Organization develop a written procurement policy that meets the requirements noted in Section 200.318 of the Code of Federal Regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: While the Organization has a procurement policy in place, it is noncompliant with the requirements of Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations. The Organization has experienced substantial growth in recent years and in support of this expansion, hired an experienced CFO in early 2022. The new CFO identified the need for a compliant procurement policy that includes certain requirements as it relates to procuring goods and services using federal dollars. To facilitate the adherence to the new procurement policy, the Organization purchased new ERP software and both contracted with an outside organization and hired new internal staff to oversee the implementation of this software during 2023. The implementation of this software was completed at the end of 2023 and placed into service January 2024. The new procurement policy was reviewed by the auditors during the 2022 audit and a determination was made that had the new policy been in effect and followed, the Organization’s practices would have met the requirements of Title 2, Subtitle A, Chapter 2 Part 200, Subpart D, section 200.318 of the Code of Federal Regulations. With the new software now in place, this policy will become effective during 2024. A staff member had been selected and fully trained to oversee the procurement function, but then retired at the end of 2023. A new staff member is currently being hired and will be specifically trained on the federal procurement requirements. Name(s) of the contact person(s) responsible for corrective action: Erica Vogt, CFO Planned completion date for corrective action plan: January 1, 2024

View Audit 307394

Finding 398618 (2023-008)

Significant Deficiency 2023

City of Edinburg

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties

Recommendation: We recommend that the City adhere to the Compliance and Reporting Guidance for the SLFRF program and establish internal controls to ensure the City submits required reports when they are due. Views of Responsible Officials: The City has changed the process to submit their Quarterly r...

Recommendation: We recommend that the City adhere to the Compliance and Reporting Guidance for the SLFRF program and establish internal controls to ensure the City submits required reports when they are due. Views of Responsible Officials: The City has changed the process to submit their Quarterly reports. Reports are reviewed by the Grants Administration Department and Finance Department before they are submitted. Reports have been submitted to the U.S Treasury on a timely basis. Proposed Completion Date: Fiscal Year 2023-2024 Contact Person: Ascencion Alonzo, Director of Finance, City of Edinburg 169

View Audit 307381

Finding 398613 (2023-001)

Significant Deficiency 2023

Chisholm-Hibbing Airport Authority

MN

Internal Control / Segregation of Duties Reporting

Actions planned - The Authority is not in position to hire additional staff members for the sole purporse of eliminating the "segregation of duties" finding from our audit. The Airport Office Administrator communicates with the Executive Director and commission members regarding all major account t...

Actions planned - The Authority is not in position to hire additional staff members for the sole purporse of eliminating the "segregation of duties" finding from our audit. The Airport Office Administrator communicates with the Executive Director and commission members regarding all major account transactions, including the recording of recurring and non-recurring journal entry adjustments. The commision meets monthly and closely monitors the financial information provided to them. Official Responsible - Airport Office Adminstrator Planned Completion Date - On-going monitoring Disagreement with Finding - None - The Authority concurs with the finding Plan to Monitor - The Authority is aware of the situation and will monitor as it deems appopriate. Monitoring will include commission member oversight for the interim and year end reporting.

View Audit 307370

Finding 398597 (2023-001)

Material Weakness 2023

Okanogan School District No. 105

WA

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

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Okanogan School District No. 105 September 1, 2022 through August 31, 2023 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal R...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Okanogan School District No. 105 September 1, 2022 through August 31, 2023 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Klancy Allen, Director of Finance P.O. Box 592 Okanogan, WA 98840 (509) 422-3629 Corrective action the auditee plans to take in response to the finding: The District will implement internal control procedures around the monitoring of third party contract managers in order to facilitate adequate internal controls for ensuring compliance with the federal wage rate requirements in any contracts for future federally funded projects. Anticipated date to complete the corrective action: May 2024

View Audit 307342

Finding 398590 (2023-002)

Significant Deficiency 2023

Pierce Pepin Cooperative Services

WI

Internal Control / Segregation of Duties Reporting Significant Deficiency

2023‐002. Preparation of Consolidated Financial Statements and Related Footnotes Recommendation: This control deficiency is not unusual in a small company. However, it is the responsibility of management and the board of directors to decide whether to accept the degree of risk associated with this c...

2023‐002. Preparation of Consolidated Financial Statements and Related Footnotes Recommendation: This control deficiency is not unusual in a small company. However, it is the responsibility of management and the board of directors to decide whether to accept the degree of risk associated with this condition based on the cost of correction and other considerations. Managements Response and Actions Planned: The Companys management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Management recognizes this and feels it is effectively handling its reporting responsibilities with the procedures described above.

View Audit 307337

Finding 398589 (2023-001)

Significant Deficiency 2023

Pierce Pepin Cooperative Services

WI

Internal Control / Segregation of Duties

2023‐001. Inadequate Segregation of Duties Recommendation: While we recognize the Companys office staff is not large enough to permit an adequate segregation of duties in all respects for an effective internal control structure, it is important that the Company be aware of this condition and look f...

2023‐001. Inadequate Segregation of Duties Recommendation: While we recognize the Companys office staff is not large enough to permit an adequate segregation of duties in all respects for an effective internal control structure, it is important that the Company be aware of this condition and look for opportunities to improve segregation of duties or add mitigating controls to prevent material misstatement of the financial statements. Managements Response and Actions Planned: The Companys management is aware of this condition and believes that it is not economically feasible to attain the ideal segregation of duties. Management attempts to mitigate the associated risks by doing the following: 1. Identifies areas where the lack of segregation of duties exists and where there are higher risks of errors or fraud occurring. 2. Implements limited segregation to the extent possible to reduce risks without impairing efficiency. 3. Uses the knowledge that management and the Board of Directors have of operations by having them review certain accounting records and reports. Monitors the effectiveness of the above actions and makes changes as considered appropriate.

View Audit 307337

Finding 398585 (2023-001)

Significant Deficiency 2023

Hamburg School District

AR

Internal Control / Segregation of Duties Special Tests & Provisions Matching / Level of Effort / Earmarking

The District will contact DESE for guidance regarding the failure to comply with The Davis Bacon Act for contracts written using Federal funds. The District will also implement proper controls over program expenditures

View Audit 307323

Finding 398580 (2023-001)

Material Weakness 2023

Sunnyside School District No. 201

WA

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

The District made sure the Federal Wage Rate requirements were in the contract as a requirement. The District relied on the contracted Architect to ensure these requirements were followed before the district received the pay application. The District now understands that a designated district progr...

The District made sure the Federal Wage Rate requirements were in the contract as a requirement. The District relied on the contracted Architect to ensure these requirements were followed before the district received the pay application. The District now understands that a designated district program director should receive weekly certified payroll reports to ensure compliance. On the next project that requires Prevailing Wage Rates, the District will make sure to receive weekly certified payroll reports to ensure compliance.

View Audit 307312

Finding 398563 (2023-001)

Significant Deficiency 2023

The Maples Housing Corporation

MO

HUD Housing Programs Reporting Significant Deficiency

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 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 DECEMBER 31, 2023 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 December 31, 2023. Finding 2023-001 Responsible Party: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for Persons with Disabilities – Section 811 Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comments on Finding The Maples Housing Corporation agrees with the auditors’ finding and recommendation. Corrective Action(s) We will adopt a policy to ensure tenants requesting maintenance of property via work orders is being maintained properly and efficiently in the work order system and we will review the accuracy / completeness of the documentation being processed in the work order system on a quarterly basis. Anticipated Completion Date July 31, 2024

View Audit 307274

Finding 398561 (2023-001)

Significant Deficiency 2023

Keystone Place Housing Corporation

MO

HUD Housing Programs Reporting Significant Deficiency

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 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 ...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 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 December 31, 2023. Finding 2023-001 Responsible Party: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for Persons with Disabilities – Section 811 Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comments on Finding The Maples Housing Corporation agrees with the auditors’ finding and recommendation. Corrective Action(s) We will adopt a policy to ensure tenants requesting maintenance of property via work orders is being maintained properly and efficiently in the work order system and we will review the accuracy / completeness of the documentation being processed in the work order system on a quarterly basis. Anticipated Completion Date July 31, 2024

View Audit 307273

Finding 398557 (2023-002)

Significant Deficiency 2023

The Housing and Redevelopment Commission of the City of Aberdeen, Sd

SD

HUD Housing Programs Reporting Significant Deficiency

Finding Summary: The Commission does not have a review process in place to ensure that a person other than the person who prepares the reports for submission review the reports for accuracy for the monthly VMS submission and yearly unaudited REAC submission. Responsible Individuals: Brett Bill, Exec...

Finding Summary: The Commission does not have a review process in place to ensure that a person other than the person who prepares the reports for submission review the reports for accuracy for the monthly VMS submission and yearly unaudited REAC submission. Responsible Individuals: Brett Bill, Executive Director Corrective Action Plan: Based on continued turnover in the accounting and finance departments, the review process was not able to be put into action. We have developed the process to ensure a review will occur prior to reports being submitted to HUD on a monthly or annual basis. Anticipated Completion Date: 6/1/2024

View Audit 307267

Finding 398556 (2023-002)

None 2023

First Housing Corporation D/b/a Cathedral Manor

CT

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

3. Finding 2023-002 - Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021, 2022 and 2023 management did not repay the loan advanced from the reserve for replacements upon re...

3. Finding 2023-002 - Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021, 2022 and 2023 management did not repay the loan advanced from the reserve for replacements upon receipt of the Section 8 subsidy that was outstanding at July 31, 2018. The loan in the amount of $19,337 is deemed to be an unauthorized distribution. The amount due to the reserve for replacement has not been deposited as of the date of this report. b. Action(s) Taken or Planned on the Finding 2 Commencing in March 2024, a repayment plan has been put in place of four monthly installment payments to be made in the amount of $4,834.25 until the balance is paid in full.

View Audit 307266

Finding 398555 (2023-001)

None 2023

First Housing Corporation D/b/a Cathedral Manor

CT

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Project Legal Name: First Housing Corporation d/b/a Cathedral Manor HUD Project No.: 017-EH136-A Audit Firm: CohnReznick, LLP Period covered by the audit:8/1/2022 through 7/31/2023 Corrective Action Plan prepared by: Name: Kimalee Williams Position: Management Agent Telephone Number: 860-528-5000 A....

Project Legal Name: First Housing Corporation d/b/a Cathedral Manor HUD Project No.: 017-EH136-A Audit Firm: CohnReznick, LLP Period covered by the audit:8/1/2022 through 7/31/2023 Corrective Action Plan prepared by: Name: Kimalee Williams Position: Management Agent Telephone Number: 860-528-5000 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Financial Statement Audit None 2. Finding 2023-001 – Major Federal Award Programs Audit a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: During the years ended July 31, 2019, 2020, 2021, 2022 and 2023, management did not make the required residual receipts reserve deposit in the amount of $81,489 within 90 days of year ended July 31, 2018, as required by HUD. The residual receipts amount has not been deposited as of the date of this report. b. Action(s) Taken or Planned on the Finding The amount due to the residual receipts has not been deposited, until the property is in a positive cash flow position, the property is unable to commit to any type of repayment plan. Property is also looking for forgiveness on the amount.

View Audit 307266

Finding 398546 (2023-003)

None 2023

City of Haverhill

MA

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The City of Haverhill, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: ...

CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The City of Haverhill, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION COVID-19 Education Stabilization Funds Federal Assistance Listing Number 84.425, 84.425C, 84.425D, 84.425U, 84.425W 2023-003: Reporting to the State Compliance Requirement: Reporting Type of Finding: Compliance and Internal Control over Compliance – Other Matter Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the Massachusetts Department of Elementary and Secondary Education, the City’s Pass-Through Grantor (State). In order for the State to comply with federal reporting requirements, the City is required to submit completed and accurate “Recipient Data Collection Forms” to the State. Condition: Documentation supporting the information used to compile these reports was provided, however the actual Recipient Data Collection Form that was submitted to the State was not retained and available upon request. Therefore, compliance with this requirement cannot be determined. Questioned Costs: None Reported. Context: The City did not provide adequate support to demonstrate compliance with grant reporting requirements. Effect: The City cannot verify compliance with reporting requirements as established by the State. Cause: Lack of appropriate controls over maintaining documentation that is required to demonstrate compliance with grant reporting requirements. The internal control process should include procedures to ensure that adequate supporting documentation is maintained and readily available. Recommendation: Management should implement internal control procedures to ensure that all documentation is adequately maintained and filed in a manner that facilitates easy accessibility upon request. Views of Responsible Officials and Planned Corrective Actions: Management will implement procedures to ensure that all “Recipient Data Collection Forms” are retained in an organized manner to support compliance with grant requirements. The City plans to implement these procedures in 2024. If the Oversight Agency has questions regarding this plan, please call Michael Pfifferling, Assistant Superintendent of Finance and Operations at 978-374-3400.

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Corrective Action Plans

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