Corrective Action Plans

Finding 1228533 (2022-002)

Material Weakness 2022

HI

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.512

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month, and shortly thereafter, the single audit reporting package will be transmitted to FAC. Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO Projected C...

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month, and shortly thereafter, the single audit reporting package will be transmitted to FAC. Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO Projected Completion Date: 12/31/2024

View Audit 410160

Finding 1228530 (2022-004)

Material Weakness 2022

HONOLULU HOUSE, INC.

HI

HUD Housing Programs Internal Control / Segregation of Duties

The tenant was not able to provide a forwarding address when she moved out because she was unsure of the address and promised to call the project. After repeated attempts to obtain the information, the tenant finally reached out to provide the information and a check was cut and mailed right away. P...

The tenant was not able to provide a forwarding address when she moved out because she was unsure of the address and promised to call the project. After repeated attempts to obtain the information, the tenant finally reached out to provide the information and a check was cut and mailed right away. Project staff were reminded of the importance of obtaining the required information no later than the day of move-out so a refund can be given to the tenant. Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO Projected Completion Date: 12/31/2024

View Audit 410158

Finding 1228527 (2022-001)

Material Weakness 2022

HONOLULU HOUSE, INC.

HI

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.512

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month, and shortly thereafter, the single audit reporting package will be transmitted to FAC. Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO Projected C...

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month, and shortly thereafter, the single audit reporting package will be transmitted to FAC. Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO Projected Completion Date: 12/31/2024

View Audit 410158

Finding 1228522 (2022-001)

Material Weakness 2022

THE NEWHOUSE INC

HI

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.512

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month, and shortly thereafter, the single audit reporting package will be transmitted to FAC. Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO Projected C...

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month, and shortly thereafter, the single audit reporting package will be transmitted to FAC. Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO Projected Completion Date: 12/31/2024

View Audit 410156

Finding 1227478 (2022-003)

Material Weakness 2022

Apsaalooke Nation Housing Authority

MT

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

2022-003. Finding: Special Tests and Provisions - Cash Collateralization (Compliance; Internal Controls Over Compliance (2021-003) Material Weakness The corrective actions implemented in FY 2022 Extraordinary circumstances beyond ANNA control. ANNA received large deposits from Treasury without notic...

2022-003. Finding: Special Tests and Provisions - Cash Collateralization (Compliance; Internal Controls Over Compliance (2021-003) Material Weakness The corrective actions implemented in FY 2022 Extraordinary circumstances beyond ANNA control. ANNA received large deposits from Treasury without notice and did not have the proper cash collateralization in place. ANNA has since made agreements with the bank.

View Audit 409514

Finding 1227166 (2022-001)

Material Weakness 2022

County of Rockingham

NH

Reporting Significant Deficiency Internal Control / Segregation of Duties

Audit Finding Reference: 2022-001 Corrective Action Taken or Planned: At the time of compiling the Schedule of Expenditures of Federal Awards (SEF A), the County was unaware that the totals reported in Reports 2 and 3 submitted to the Health Resources and Services Administration (HRSA) were required...

Audit Finding Reference: 2022-001 Corrective Action Taken or Planned: At the time of compiling the Schedule of Expenditures of Federal Awards (SEF A), the County was unaware that the totals reported in Reports 2 and 3 submitted to the Health Resources and Services Administration (HRSA) were required to be reported under Federal Assistance Listing Number (ALN) 93.498- COVID-19 - Provider Relief Fund. This resulted in an incomplete reporting of federal expenditures under the appropriate ALN. To address this issue, the County will implement the following corrective actions: 1. Training and Guidance: Staff responsible for SEF A preparation will receive additional training regarding federal reporting requirements, including how to align HRSA filings with SEFA reporting and the appropriate identification of Assistance Listing Numbers. 2. Improved Coordination: The County will establish closer coordination between the departments submitting reports to federal agencies (such as HRSA) and those compiling the SEFA to ensure consistency and completeness. 3. Periodic Reconciliations: The County will implement periodic reconciliations of its general ledger and departmental grant records against federal reporting requirements throughout the fiscal year, rather than waiting until year-end. This will support more timely and accurate SEFA preparation. Anticipated Completion Date: October 15, 2025 Contact Person Responsible for Corrective Action: Charles Nickerson, Senior Director of Finance

View Audit 409335

Finding 1227064 (2022-007)

Material Weakness 2022

TOWN OF DOVER, MASSACHUSETTS

MA

Internal Control / Segregation of Duties Reporting Significant Deficiency

Audit Finding Reference: 2022-007 Improve Internal Controls and Compliance with Reporting Planned Corrective Action: The Town agrees with the finding and understands each of the issues that have been identified with internal controls and compliance with reporting. There have been personnel changes i...

Audit Finding Reference: 2022-007 Improve Internal Controls and Compliance with Reporting Planned Corrective Action: The Town agrees with the finding and understands each of the issues that have been identified with internal controls and compliance with reporting. There have been personnel changes in the Town Accountant's office and the new Town Accountant will work to ensure general ledger data is reported accurately as well as review prepared reports thoroughly prior to submission. Planned Implementation Date of Corrective Action: Present Day Person Responsible for Corrective Action: Christopher Costello, Assistant Town Administrator/Finance Director

View Audit 409253

Finding 1225863 (2022-001)

Material Weakness 2022

SOUTH SHORE REGIONAL SCHOOL DISTRICT

MA

Internal Control / Segregation of Duties

Internal controls to be strengthened to ensure that Federal awards are properly identified.

View Audit 408558

Finding 1225676 (2022-007)

Material Weakness 2022

Quileute Tribal School

WA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management § 200.303

Condition/Context: For 3 of the 3 samples selected for testing, the School did not provide support for review and approval of the monthly bank reconciliations Corrective action taken: Quileute Tribal School will establish effective internal controls for the monthly bank reconciliations and adhere to...

Condition/Context: For 3 of the 3 samples selected for testing, the School did not provide support for review and approval of the monthly bank reconciliations Corrective action taken: Quileute Tribal School will establish effective internal controls for the monthly bank reconciliations and adhere to the internal controls. Person responsible for corrective action: Bob Harmon, Superintendent NOTE: In addition, Quileute Tribal School has engaged an independent CPA firm to assist with account reconciliations and audit readiness to help ensure that financial information is complete, accurate, and properly reported. Implementation Date: July 30, 2026

View Audit 408537

Finding 1225675 (2022-006)

Material Weakness 2022

Quileute Tribal School

WA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

Condition/Context: For 1 of the 3 samples selected for testing, the school did not provide support for review and approval of the Character Investigations. Corrective action taken: Quileute Tribal School will establish effective internal controls for the Character Investigations compliance requireme...

Condition/Context: For 1 of the 3 samples selected for testing, the school did not provide support for review and approval of the Character Investigations. Corrective action taken: Quileute Tribal School will establish effective internal controls for the Character Investigations compliance requirement and adhere to the internal controls. Person responsible for corrective action: Bob Harmon, Superintendent Implementation Date: July 30, 2026

View Audit 408537

Finding 1224464 (2022-005)

Material Weakness 2022

Monticello Housing Authority

NY

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

2022-005 – Loss of Internal Controls Over Cash Disbursements – Significant Deficiency Auditor Recommendations: The Authority should perform a complete review of HUD and Housing Authority policies over disbursements to ensure compliance with these policies. Response: We will implement reviews of HUD ...

2022-005 – Loss of Internal Controls Over Cash Disbursements – Significant Deficiency Auditor Recommendations: The Authority should perform a complete review of HUD and Housing Authority policies over disbursements to ensure compliance with these policies. Response: We will implement reviews of HUD and Housing Authority policies, in addition to staffing changes, to ensure that this finding will be cleared by the subsequent fiscal year audit. Timeframe: By completion of the 2027 FYE audit Individual responsible for correction: Mr. Marc Starling, Executive Director

View Audit 407735

Finding 1224365 (2022-003)

Material Weakness 2022

Russellville Hospital, Inc.

AL

Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.512

The hospital will work with an outside consultant with more in-depth understanding of the reporting requirements prior to additional submissions. We are also catching up on the audit submissions and will remain on task with timely submission. Anticipated completion date: 09/30/2026

View Audit 407672

Finding 1224364 (2022-004)

Material Weakness 2022

Russellville Hospital, Inc.

AL

Questioned Costs Material Weakness Reporting

The loan was acquired from previous owners of the hospital and was obtained by current owners at the time of purchase. This year was the first year the program was required to be audited. We are actively working to ensure this condition is met by ensuring the reserve fund is met, the debt service co...

The loan was acquired from previous owners of the hospital and was obtained by current owners at the time of purchase. This year was the first year the program was required to be audited. We are actively working to ensure this condition is met by ensuring the reserve fund is met, the debt service coverage ratio of at least 1.0 is obtained, and audited financials available to USDA annually. Anticipated completion date: 09/30/2026

View Audit 407672

Finding 1224304 (2022-001)

Material Weakness 2022

City of Stover

MO

Reporting Internal Control / Segregation of Duties

Corrective Action: Procedures will be implemented to reflect the modified cash basis of accounting, which is the method used for the budget, so that the City Clerk makes the necessary adjusting journal entries. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 407592

Finding 1224134 (2022-004)

Material Weakness 2022

STRESS & TRAUMA TREATMENT CENTER INC

IL

Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles

Condition: During our testwork, we noted three employees were missing time and effort certifications. Plan: The Organization is implementing written policies and procedures over time and effort reporting to ensure proper documentation is always maintained or complete in all instances to properly dis...

Condition: During our testwork, we noted three employees were missing time and effort certifications. Plan: The Organization is implementing written policies and procedures over time and effort reporting to ensure proper documentation is always maintained or complete in all instances to properly distribute salary and benefit costs for employees who work in whole or in part on grant program activity in accordance with the Uniform Guidance. This includes having the documentation reviewed and formally approved by a supervisor. Anticipated Date of Completion: December 31, 2026 Name of Contact Person: Matt Buckman, Executive Director

View Audit 407517

Finding 1224132 (2022-003)

Material Weakness 2022

STRESS & TRAUMA TREATMENT CENTER INC

IL

Internal Control / Segregation of Duties

Condition: The Organization has a lack of segregation of duties over its receipts and disbursements as one individual is responsible for virtually all duties. Plan: Management is working with its staff and Board to implement the recommendations above to the extent possible. Anticipated Date of Compl...

Condition: The Organization has a lack of segregation of duties over its receipts and disbursements as one individual is responsible for virtually all duties. Plan: Management is working with its staff and Board to implement the recommendations above to the extent possible. Anticipated Date of Completion: December 31, 2026 Name of Contact Person: Matt Buckman, Executive Director

View Audit 407517

Finding 1223980 (2022-002)

Material Weakness 2022

NEW YORK MORTGAGE COALITION, INC.

NY

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303

Management will review its policies and procedures to ensure that all quarterly reports and the supporting documentation used to prepare the reports are retained for audit purposes. All the reports will be reviewed and approved by someone other than the preparer prior to submission.

View Audit 407388

Finding 1223069 (2022-006)

Material Weakness 2022

Kittson County

MN

Questioned Costs Reporting Internal Control / Segregation of Duties

Contact Person – Aimee Sugden, County Administrator Corrective Action Plan – The County will review policies and procedures over grant reporting. Completion Date – January 1, 2026

View Audit 406652

Finding 1223029 (2022-002)

Material Weakness 2022

DELRIDGE NEIGHBORHOODS DEVELOPMENT ASSOCIATION

WA

Allowable Costs / Cost Principles Eligibility HUD Housing Programs

Finding 2022-002 Significant Deficiency in Internal Controls Over Compliance – HOME Investment Partnerships Program Finding: The audit identified a tenant file in which a HOME-assisted unit was not properly identified on the Household Eligibility Certification form, resulting in rental charges that ...

Finding 2022-002 Significant Deficiency in Internal Controls Over Compliance – HOME Investment Partnerships Program Finding: The audit identified a tenant file in which a HOME-assisted unit was not properly identified on the Household Eligibility Certification form, resulting in rental charges that exceeded allowable limits under HOME program requirements. Corrective Action Plan: DNDA agrees with the finding and has implemented procedures to strengthen compliance monitoring and tenant file review processes. To address this finding, management has taken the following actions: o Corrected the identified tenant file and reviewed the circumstances that led to the error. o Implemented additional review procedures for Household Eligibility Certification forms to verify unit designation, household income calculations, and applicable rent restrictions. o Established a secondary review process for HOME-assisted units to ensure compliance requirements are accurately reflected in tenant records. o Provided additional training and guidance to staff responsible for tenant certifications and compliance monitoring. o Incorporated periodic compliance reviews into ongoing property management oversight activities. Responsible Party: Shannon Woodard – Interim Executive Director, Danielle Clark-Burfening – Housing Director, Misty Wilson – Area Supervisor (3rd Party Property Management – United Marketing, Inc.), Bonita Salyers – Regional Portfolio Assistant (3rd Party Property Management – United Marketing, Inc.) Implementation Date: Corrective actions began upon identification of the finding. Expected Completion Date: Implemented December 18, 2025, Quarterly Verification of Compliance by Danielle Clark-Burfening Monitoring: Management will conduct periodic reviews of HOME-assisted tenant files and certification documents to verify continued compliance with HUD and HOME program requirements.

View Audit 406594

Finding 1222700 (2022-008)

Material Weakness 2022

Veterans Transition Center of California

CA

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SAS Material Weakness, Eligibility, management agrees with the findi...

View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SAS Material Weakness, Eligibility, management agrees with the finding and will design, implement, and maintain policies and procedures to ensure compliance with the Uniform Guidance including eligibility.

View Audit 406305

Finding 1222699 (2022-007)

Material Weakness 2022

Veterans Transition Center of California

CA

Questioned Costs Subrecipient Monitoring Material Weakness

View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA7, management agrees with the finding and will design, implement, ...

View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA7, management agrees with the finding and will design, implement, and maintain policies and procedures to ensure compliance with the Uniform Guidance.

View Audit 406305

Finding 1222698 (2022-006)

Material Weakness 2022

Veterans Transition Center of California

CA

Questioned Costs Subrecipient Monitoring Material Weakness

View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA6, management agrees with the finding. Corrective actions will be ...

View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA6, management agrees with the finding. Corrective actions will be implemented in subsequent fiscal years, including the establishment and implementation of policies and procedures designed to ensure compliance with applicable federal award requirements.

View Audit 406305

Finding 1222697 (2022-005)

Material Weakness 2022

Veterans Transition Center of California

CA

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.307

View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA5, management agrees with the finding. Corrective actions will be ...

View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA5, management agrees with the finding. Corrective actions will be implemented in subsequent fiscal years, including the establishment of policies and procedures to ensure that program income is tracked by contract and expended in accordance with applicable federal requirements.

View Audit 406305

Finding 1222695 (2022-003)

Material Weakness 2022

Veterans Transition Center of California

CA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Questioned Costs § 200.403 § 200.405 § 200.430

View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA3, management agrees with the finding. Corrective actions will be ...

View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA3, management agrees with the finding. Corrective actions will be implemented in subsequent fiscal years. Unallowable costs will be identified and documented in the Accounting Policies and Procedures Manual and communicated to the Finance Department and the Organization’s employees. The CFO will regularly communicate these requirements to directors and staff through weekly and monthly meetings to ensure a clear understanding of allowable versus unallowable costs. In addition, quarterly budget-to-actual analyses will be prepared and reviewed to monitor expenditure and ensure costs remain within approved budget limitations.

View Audit 406305

Finding 1222694 (2022-002)

Material Weakness 2022

Veterans Transition Center of California

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303

Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA2, management agrees with the finding. Corrective actions will be implemented in subsequent fisca...

Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA2, management agrees with the finding. Corrective actions will be implemented in subsequent fiscal years. CFDA numbers for new federal awards will be identified, along with the applicable compliance requirements in accordance with the OMB Compliance Supplement (Matrix of Federal Compliance Requirements). Policies and procedures will be established for each applicable compliance requirement and will be communicated to employees responsible for monitoring and ensuring compliance.

View Audit 406305

Corrective Action Plans

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