Corrective Action Plans

Finding 1155153 (2024-005)

Material Weakness 2024

CA

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.403

Finding Number 2024-005: Activities Allowed or Unallowed, Allowable Costs/Cost Principles – Significant Deficiency in Internal Control Over Compliance and Noncompliance Corrective Action: To ensure compliance with GAAP and accurate reporting on the SEFA, Management will implement formal policies and...

Finding Number 2024-005: Activities Allowed or Unallowed, Allowable Costs/Cost Principles – Significant Deficiency in Internal Control Over Compliance and Noncompliance Corrective Action: To ensure compliance with GAAP and accurate reporting on the SEFA, Management will implement formal policies and procedures to accrue federal expenditures in the period in which costs are incurred. Grants Accounting will review payroll transactions and related fringe benefits at period-end to confirm proper accrual and recording. Management will also collaborate with the Payroll Service Provider to enhance accuracy and reduce errors in payroll allocations. These actions are intended to ensure federal expenditures are recorded in the correct fiscal year and prevent recurrence of prior year findings. Name of Responsible Individual(s): Jason Brenier, Judy Bokhari, and Luz Gonzales-Toscano Anticipated Completion Date: January 2025 – immediate term and December 2026 software implementation.

View Audit 367408 Questioned Costs: $1

Finding 1155127 (2024-003)

Material Weakness 2024

St. Vincent De Paul Village, Inc.

CA

Questioned Costs Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303 § 200.430

Finding Number 2024-003: Activities Allowed or Unallowed; Allowable Costs/Cost Principles and Matching – Significant Deficiency in Internal Control Over Compliance and Noncompliance Corrective Action: In the immediate term, oversight of the manual process for preparing the Time & Allocation Excel Sh...

Finding Number 2024-003: Activities Allowed or Unallowed; Allowable Costs/Cost Principles and Matching – Significant Deficiency in Internal Control Over Compliance and Noncompliance Corrective Action: In the immediate term, oversight of the manual process for preparing the Time & Allocation Excel Sheet and Request for Reimbursement (RFR) payroll calculations will be strengthened. Policies will be implemented to ensure quarterly attestations, timely budget-to-actual reconciliations, and documented review of reimbursement requests. Management will also work with the Payroll Service Provider to implement software upgrades that improve allocation accuracy and reduce errors through straight-through-process improvements. Name of Responsible Individual(s): Jason Brenier, Judy Bokhari, and Luz Gonzales-Toscano Anticipated Completion Date: January 2025 – immediate term and December 2026 software implementation.

View Audit 367408 Questioned Costs: $1

Finding 1155099 (2024-003)

Material Weakness 2024

Town of Erie

CO

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: The Town should continue its efforts to strengthen internal controls to ensure continuous monitoring and review of project obligations resulting in reports that are submitted in compliance with the grant requirements. Explan...

Airport Improvement Program – Assistance Listing No. 20.106 Recommendation: The Town should continue its efforts to strengthen internal controls to ensure continuous monitoring and review of project obligations resulting in reports that are submitted in compliance with the grant requirements. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The Town utilized an outside consultant for this grant. Going forward the Town will ensure that the Grants team and the Department utilizing the outside consultants work closely together to monitor the status of reporting and review any reports prepared by any consultants for accuracy. Name of the Contact Person Responsible for Corrective Action: Sara Hancock, Finance Director Planned Completion Date for Corrective Action Plan: October 2025 If the Department of the Transportation has questions regarding this plan, please call Sara Hancock, Finance Director at 303-926-2750.

View Audit 367404

Finding 1155096 (2024-004)

Material Weakness 2024

American Sustainable Business Network, INC

DC

Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303

We will continue to enforce and refine the internal controls implemented in April 2024. Records will be reviewed regularly to ensure compliance. This will be added to the finance and operation manual

View Audit 367399

Finding 1155073 (2024-006)

Material Weakness 2024

City of Gary

IN

Reporting Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303 § 200.328

FINDING 2004-006 Finding Subject: COVID-19-Coronavirus State and Local Fiscal Recovery Funds Reporting Contact Person Responsible for Corrective Action: Celita Green, City Controller Contact Phone Number and Email Address: 219-881-5085 Views of Responsible Officials: We concur with the finding that ...

FINDING 2004-006 Finding Subject: COVID-19-Coronavirus State and Local Fiscal Recovery Funds Reporting Contact Person Responsible for Corrective Action: Celita Green, City Controller Contact Phone Number and Email Address: 219-881-5085 Views of Responsible Officials: We concur with the finding that Total Cumulative Expenditures reported for Quarter 2 report (April 1, 2024 to June 30, 2024) and Quarter 3 report (July 1, 2024 to September 30, 2024) were understated. However, there is no mechanism to file corrective to the State and Local Fiscal Recovery Funds (“SLFRF”) Compliance Quarterly Reports with the Treasury reporting system once they are submitted. The City did make cumulative adjustments in the Quarter 4 report (October 1, 2024 to December 31, 2024) to agree with Cumulative Expenditures in the Report with the City’s accounting records, once the City determined the cumulative totals were inaccurate prior to being audited. Description of Corrective Action Plan: As stated above, the City did make cumulative adjustments in the Quarter 4 report (October 1, 2024 to December 31, 2024) to agree with Cumulative Expenditures with the City’s accounting records, in accordance with the periodic updates to the “Compliance and Reporting Guidance for State and Local Fiscal Recovery Funds” issued by the U.S. Department of the Treasury, which indicates how to make cumulative adjustments in the current quarter’s report. Since the 4th Quarter 2024 Compliance Report, the City’s totals agree with Treasury Quarterly Reports to date. . Anticipated Completion Date: Actions were completed on January 30, 2025

View Audit 367388

Finding 1155072 (2024-005)

Material Weakness 2024

City of Gary

IN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.303

FINDING 2004-005 Finding Subject: Congressional Recommended Awards - Internal Control – Reporting Contact Person Responsible for Corrective Action: Police Chief Derrick Cannon Contact Phone Number and Email Address: 219-881-1214 View of Responsible Officials: We Concur Description of Corrective Acti...

FINDING 2004-005 Finding Subject: Congressional Recommended Awards - Internal Control – Reporting Contact Person Responsible for Corrective Action: Police Chief Derrick Cannon Contact Phone Number and Email Address: 219-881-1214 View of Responsible Officials: We Concur Description of Corrective Action Plan: The Gary Police Department intends to make the following corrections moving forward with the effective internal control system: A proper system of Internal Controls, including segregation of duties ensuring the accuracy of the semiannual performance reports and quarterly financial reports. The Roles within the JustGrants portal have been outlined and identified. The department will move forward with having two others to assist after the person responsible for completing the reporting has provided all the necessary information. Once the work has been completed the Authorized Representative will review the printout of the work before initialing and returning for submission. In partnership, Chief Derrick Cannon Chief Derrick Cannon City of Gary Anticipated Completion Date: February 2026

View Audit 367388

Finding 1154984 (2024-004)

Material Weakness 2024

American Indian Council on Alcoholism Inc.

WI

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.318

Management agrees with the finding. Management has downloaded 2 CFP Part 200 for review and to familiarize. Assistance has been requested to develop additional procurement policies in accordance with the Uniform Guidance. Policies will be reviewed and approved by the Board regularly. Contact Person:...

Management agrees with the finding. Management has downloaded 2 CFP Part 200 for review and to familiarize. Assistance has been requested to develop additional procurement policies in accordance with the Uniform Guidance. Policies will be reviewed and approved by the Board regularly. Contact Person: Renee LaFleur, Executive Director Anticipated Date of Completion: December 31, 2025

View Audit 367335 Questioned Costs: $1

Finding 1154943 (2024-001)

Material Weakness 2024

Bronx Community Health Network, Inc.

NY

Reporting Subrecipient Monitoring HUD Housing Programs § 200.303

Bronx Community Health Network, Inc. (“BCHN”) Corrective Action Plan For the Year Ended December 31, 2024 Health Resources and Services Administration (“HRSA”) Federal Award Finding Finding 2024-001 – Reporting: Federal Funding Accountability and Transparency Act (“FFATA”) Description of Finding: Th...

Bronx Community Health Network, Inc. (“BCHN”) Corrective Action Plan For the Year Ended December 31, 2024 Health Resources and Services Administration (“HRSA”) Federal Award Finding Finding 2024-001 – Reporting: Federal Funding Accountability and Transparency Act (“FFATA”) Description of Finding: The FFATA subawards were not submitted timely to the Federal Funding Accountability and Transparency Act Subaward Reporting System (“FSRS”). The review and approval occurred after the FFATA subaward was submitted to the FSRS. Statement of Concurrence: We concur with the finding above. Corrective Action: BCHN has created a policy regarding the FFATA reporting process. In this process the Electronic Handbook (EHB) is reviewed weekly to ensure that if new awarded funding is released, BCHN is alerted to the need to complete the FFATA report. BCHN has created a spreadsheet to track all the awarded funding and due dates for FFATA reports. Every month, at the board meeting, the spreadsheet is presented to the board with any new awarded funding and when the FFATA report is completed. BCHN has begun a process where the FFATA report is put together by the Finance Manager and reviewed and signed off by the CFO before submitting the report. Completion Date: October 2024. Name of Contact Person: Alicia Tenny Chief Financial Officer Tel. No.: (917) 364-1156 E-mail: atenny@bchnhealth.org If HRSA has questions regarding this Corrective Action Plan, please call Alicia Tenny at (917) 364-1156. Sincerely yours, _________________________ Alicia Tenny Chief Financial Officer

View Audit 367254

Finding 1154942 (2024-004)

Material Weakness 2024

Bronx Community Health Network, Inc.

NY

Allowable Costs / Cost Principles HUD Housing Programs Period of Performance § 200.303

Bronx Community Health Network, Inc. (“BCHN”) Corrective Action Plan For the Year Ended December 31, 2024 Health Resources and Services Administration (“HRSA”) Federal Award Finding Finding 2024-004 – Period of Performance Description of Finding: There was no evidence, such as a signature, evidencin...

Bronx Community Health Network, Inc. (“BCHN”) Corrective Action Plan For the Year Ended December 31, 2024 Health Resources and Services Administration (“HRSA”) Federal Award Finding Finding 2024-004 – Period of Performance Description of Finding: There was no evidence, such as a signature, evidencing review and approval by a direct supervisor of the timesheets. Time and effort reports were not done. Statement of Concurrence: We concur with the finding above. Corrective Action: BCHN has put together a training program for employees to ensure that timecards are reviewed and approved by both the employee and the supervisor on a bi-weekly basis. Before payroll is processed, approvals by employees and supervisors will be checked. HR will provide a monthly time and effort report to the finance team. This report will provide total number of hours worked by each employee for each assigned cost center. Completion Date: October 2024. Name of Contact Person: Alicia Tenny Chief Financial Officer Tel. No.: (917) 364-1156 E-mail: atenny@bchnhealth.org If HRSA has questions regarding this Corrective Action Plan, please call Alicia Tenny at (917) 364-1156. Sincerely yours, _________________________ Alicia Tenny Chief Financial Officer

View Audit 367254

Finding 1154861 (2024-003)

Material Weakness 2024

Housing Authority of Trempealeau County

WI

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

Comments on findings and recommendations The organization concurs with the finding and the auditor’s recommendation. We agree that implementing an independent review process will strengthen accuracy and compliance with Rural Development requirements. Actions taken or planned The organization will as...

Comments on findings and recommendations The organization concurs with the finding and the auditor’s recommendation. We agree that implementing an independent review process will strengthen accuracy and compliance with Rural Development requirements. Actions taken or planned The organization will assign preparation and review of RD Form 3560-8 and HUD Form 50058 to different staff members. Anticipated completion date September 30, 2025

View Audit 367201

Finding 1154851 (2024-001)

Material Weakness 2024

Hawaii Good Food Alliance

HI

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430

Effective January 1, 2025, employees are required to complete a monthly Personnel Activity Report (PAR) where the employees document the percentage of time they spent for each grant/program during the month with a brief description of the work performed for each project. The completed form is signed...

Effective January 1, 2025, employees are required to complete a monthly Personnel Activity Report (PAR) where the employees document the percentage of time they spent for each grant/program during the month with a brief description of the work performed for each project. The completed form is signed by the employee and their supervisor, then retained for our records. Effective September 1, 2025, monthly PARs will include contemporaneous certification by the employee that the distribution of hours worked is correct.

View Audit 367196

Finding 1154850 (2024-001)

Material Weakness 2024

City of Cheney

WA

Questioned Costs Reporting Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Cheney January 1, 2024 through December 31, 2024 This schedule presents the corrective action planned by the City for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 20...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Cheney January 1, 2024 through December 31, 2024 This schedule presents the corrective action planned by the City 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 ref number: 2024-001 Finding caption: The City did not have adequate internal controls for ensuring compliance with federal allowable costs, matching and reporting requirements, and it did not comply with federal allowable costs and matching requirements. Name, address, and telephone of City contact person: Cindy Niemeier, Finance Director 609 2nd Street Cheney, WA 99004 509-498-9215 Corrective action the auditee plans to take in response to the finding: The City of Cheney recognizes the error in classifying a grant received from the Washington State Department of Commerce as a state grant rather than a federal pass through grant, which makes this funding source ineligible as matching funds in the funding awarded from the Department of Reclamation. The City has contacted the Department of Reclamation federal program to disclose the error and determine the required corrective action. The City of Cheney has proposed replacing the submitted reimbursement requests with City expenses as allowable matching expenses. The City is currently waiting on the Department of Reclamation for direction. The 2024 reporting error was corrected in 2025. Future projects with multiple funding sources will continue to be managed by the individual departments. The additional internal control will require the departments to meet quarterly with Finance to conduct internal audits of the reimbursement requests and completed reporting. Anticipated date to complete the corrective action: December 31, 2025

View Audit 367195 Questioned Costs: $1

Finding 1154809 (2024-001)

Material Weakness 2024

Housing Authority of the City of Decatur, Georgia

GA

HUD Housing Programs Eligibility Material Weakness

CORRECTIVE ACTION PLAN August28, 2025 Cognizant oversight agency: U.S. Department of Housing and Urban Development The Housing Authority of the City of Decatur, Georgia respectfully submits the following corrective action plan for the year ended December 31 , 2024. Audit Firm: CohnReznick LLP 3560 L...

CORRECTIVE ACTION PLAN August28, 2025 Cognizant oversight agency: U.S. Department of Housing and Urban Development The Housing Authority of the City of Decatur, Georgia respectfully submits the following corrective action plan for the year ended December 31 , 2024. Audit Firm: CohnReznick LLP 3560 Lenox Road, Suite 2900 Atlanta, Georgia 30326 Audit period: for the year ended December 31, 2024 The finding from the December 31 , 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING-FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2024-001 Housing Voucher Cluster -AL Nos. 14.871 , 14.879 Recommendation: the Authority reviews its internal controls to reduce the risk of unauthorized access to and/or misuse of PII contained within the EIV reports in the future to ensure compliance with eligibility requirements. Action Taken: As part of the Authority's standard internal controls, all HCV employees with access to EIV are required to sign the Rules of Behavior and complete HUD's annual cybersecurity training. In addition, the Authority maintains physical security measures and general IT controls onsite to reduce risks associated with unauthorized access. Since the incident occurred, the Authority has implemented several additional measures to strengthen data protection practices. Specifically: •Issued a new Information Protection Policy and Confidentiality Agreement, which all employees are required to review and sign. ·Conducted an all-staff training session to review the new policy in detail and reinforce best practices for safeguarding participant information. •The Chief Executive Officer reiterated the Authority's commitment to data security and emphasized that any violation of information protection policies will result in disciplinary action, up to and including termination of employment, as well as potential legal prosecution. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Larry H. Padilla, CEO at 404-270-2101. Larry H. Padilla CEO/Executive Director

View Audit 367171

Finding 1154798 (2024-003)

Material Weakness 2024

Samuel Merritt University

CA

Matching / Level of Effort / Earmarking

Planned Corrective Action The University recognizes the deficiencies in maintaining proper documentation related to exit interviews for the Nursing Student Loan program. In response, the University is updating its policies and procedures to ensure full compliance with 42 CFR Part 57 § 57.310 (b), in...

Planned Corrective Action The University recognizes the deficiencies in maintaining proper documentation related to exit interviews for the Nursing Student Loan program. In response, the University is updating its policies and procedures to ensure full compliance with 42 CFR Part 57 § 57.310 (b), including: -Requiring signed Truth in Lending Statements for all borrowers -Maintaining evidence of mailings in cases where borrowers fail to attend in-person exit interviews or failed to return the mailing -Implementing a checklist and file audit process to ensure all required documentation is consistently retained Staff involved in loan processing and management will be retrained to ensure awareness of the regulatory documentation requirements. Implementation Date -Policy & Procedure Update: December 31, 2025 -Staff Training Completion: October 31, 2025 Responsible Personnel Tony Baraghimian Deputy CFO & Controller

View Audit 367160

Finding 1154235 (2024-001)

Material Weakness 2024

People Acting in Community Endeavors, Inc.

MA

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

Management strives to operate within a model of continuous improvement and will review and improve processes appropriately to provide for timely reporting on a go-forward basis.

View Audit 367150

Finding 1154225 (2024-001)

Material Weakness 2024

County of Milwaukee

WI

Allowable Costs / Cost Principles Student Financial Aid Reporting § 200.303 § 200.430

Condition In two instances, the amounts recorded in the General Ledger (GL) did not match the corresponding amounts recorded in the payroll system. Corrective Action Plan Corrective Action Planned: Efforts were taken to verify Dayforce is configured to allocate salary expenses to an employee’s home ...

Condition In two instances, the amounts recorded in the General Ledger (GL) did not match the corresponding amounts recorded in the payroll system. Corrective Action Plan Corrective Action Planned: Efforts were taken to verify Dayforce is configured to allocate salary expenses to an employee’s home agency and department, regardless of where the employee assigns their hours in the timekeeping system. While the timesheet programmatic reflects the agency and department where hours and dollars are functionally charged, the payroll register aligns with the General Ledger based on home agency coding. As a result, the Payroll Register and General Ledger will reconcile with each other but may not align with programmatic reports, which are based on timesheet-level allocations. This system behavior is consistent with current configuration and financial reporting practices. The Payroll Department and the DHHS will meet in Q3 2025 to ensure grant/expense tracking activities are working as intended. Name(s) of Contact Person(s) Responsible for Corrective Action: Sue Drummond, Director Payroll & HRIS Interface Anticipated Completion Date: Completed January 2025.

View Audit 367148

Finding 1154183 (2024-004)

Material Weakness 2024

Lawrence County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

August 20, 2025 FINDING 2024-004 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Audit Findings: Material Weakness, Other Matters Contact Person Responsible for Corrective Action: Martha L. Arnold-Turner Contact Phone Number and Email Address: 812-275-3111, mturner@...

August 20, 2025 FINDING 2024-004 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Audit Findings: Material Weakness, Other Matters Contact Person Responsible for Corrective Action: Martha L. Arnold-Turner Contact Phone Number and Email Address: 812-275-3111, mturner@lawrencecounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The county corrective action plan will be designed to implement a proper system of internal controls that will ensure compliance with the Reporting requirements of the grant. - The County will implement internal controls that will prevent or correct noncompliance. For all Federal grants that require reports, after one person prepares the report, another person will review the report for accuracy and completeness prior to it being submitted. Anticipated Completion Date: 12/31/2025

View Audit 367099

Finding 1154182 (2024-003)

Material Weakness 2024

Lawrence County

IN

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303

August 20, 2025 FINDING 2024-003 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Lead Reduction Grant - Reporting Audit Findings: Material Weakness Contact Person Responsible for Corrective Action: Paula Kern-Edwards Contact Phone Number and Email Address: 812-275-3234, pedwa...

August 20, 2025 FINDING 2024-003 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Lead Reduction Grant - Reporting Audit Findings: Material Weakness Contact Person Responsible for Corrective Action: Paula Kern-Edwards Contact Phone Number and Email Address: 812-275-3234, pedwards@lawrencecounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The county corrective action plan will be designed to implement a proper system of internal controls that will ensure compliance with the Reporting requirements of the grant. - The County Health Department will implement internal controls that will prevent or correct noncompliance. The Health Department Director will review all reports related to Federal Grants prior to submission, after they have been prepared by another employee. Anticipated Completion Date: 12/31/2025

View Audit 367099

Finding 1154178 (2024-004)

Material Weakness 2024

Evangeline Booth Residence, Inc., A Florida Corporation

FL

Questioned Costs Special Tests & Provisions HUD Housing Programs

Finding 2024-004 Comments on the Finding and Each Recommendation The auditee agrees that retained replacement reserve withdrawal forms did not include HUD signature, though HUD did approve the withdrawals. Action(s) Taken or Planned on the Finding Management will reach out to HUD to obtain evidence ...

Finding 2024-004 Comments on the Finding and Each Recommendation The auditee agrees that retained replacement reserve withdrawal forms did not include HUD signature, though HUD did approve the withdrawals. Action(s) Taken or Planned on the Finding Management will reach out to HUD to obtain evidence of approval of the specific withdrawal in question. Management will implement procedures to request from HUD and retain a copy of each signed 9250 going forward.

View Audit 367098 Questioned Costs: $1

Finding 1154177 (2024-003)

Material Weakness 2024

Evangeline Booth Residence, Inc., A Florida Corporation

FL

Questioned Costs Special Tests & Provisions HUD Housing Programs

Project Legal Name: Evangeline Booth Residence, Inc., A Florida Corporation HUD Project No.: 063-EE011-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2023 – 9/30/2024 Corrective Action Plan prepared by: Name: Lee Auvenshine Position: Territorial Legal Director-General Counsel (THQ...

Project Legal Name: Evangeline Booth Residence, Inc., A Florida Corporation HUD Project No.: 063-EE011-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2023 – 9/30/2024 Corrective Action Plan prepared by: Name: Lee Auvenshine Position: Territorial Legal Director-General Counsel (THQ legal) Telephone Number: 404-728-6700 Finding 2024-003 Comments on the Finding and Each Recommendation The auditee agrees that replacement reserve deposits were not made. This was a result of significant delays in PRAC funding that severely affected cash flows. Action(s) Taken or Planned on the Finding Once the PRAC issues were corrected our cash flows have improved to allow us to make past due deposits. We will also reach out to our HUD account executive to discuss possible waiving of past due deposits.

View Audit 367098 Questioned Costs: $1

Finding 1154163 (2024-002)

Material Weakness 2024

Housing Authority of the City of Dothan

AL

Questioned Costs Cash Management HUD Housing Programs

2024-002 – ALN 14.881 – Moving to Work Demonstration Program – Allowable Activities Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Samuel Crawford, Chief Execu...

2024-002 – ALN 14.881 – Moving to Work Demonstration Program – Allowable Activities Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Samuel Crawford, Chief Executive Officer Projected Completion Date: Ongoing work in progress. No completion date can currently be determined.

View Audit 367072 Questioned Costs: $1

Finding 1154162 (2024-004)

Material Weakness 2024

Grant County

IN

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

FINDING 2024-004 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Angela Jarvis, County Auditor Contact Phone Number and Email Address: 765-668-6552 ajarvis@grantcounty.in.gov Views of Responsible Officials: W...

FINDING 2024-004 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Angela Jarvis, County Auditor Contact Phone Number and Email Address: 765-668-6552 ajarvis@grantcounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Internal Controls, although in place, will require additional signatures when completing the online reporting of the required quarterly reports. Anticipated Completion Date: This will be completed by September 9, 2025.

View Audit 367070

Finding 1154120 (2024-003)

Material Weakness 2024

Santa Fe Community Housing Trust

NM

Reporting Allowable Costs / Cost Principles Cash Management

View of Responsible Official The Housing Trust acknowledges the finding. Prior staffing and system limitations created gaps in tracking recycled funds and aligning general ledger data to SEFA. Since then: - A dedicated Finance Manager now oversees all financial activities. - A grant-specific chart o...

View of Responsible Official The Housing Trust acknowledges the finding. Prior staffing and system limitations created gaps in tracking recycled funds and aligning general ledger data to SEFA. Since then: - A dedicated Finance Manager now oversees all financial activities. - A grant-specific chart of accounts structure has been created in QBO. - Each grant now has a dedicated class and project for transaction tracking. - Recycled funds are being tracked separately from new funds in both QBO and the reimbursement log. - SEFA schedules will be reconciled monthly and reviewed with each billing cycle. Corrective Action Plan Timeline - Finalize and adopt new Grant Management Policies: by September 2025 - Implement monthly SEFA reconciliations: by September 2025 - Complete staff training on program income and federal grant tracking: by September 2025 Designated Employee Responsible for Corrective Action - Finance Manager - Assets Specialist Assistant - Accounting Technician

View Audit 367044

Finding 1154089 (2024-002)

Material Weakness 2024

The Carle Foundation

IL

Student Financial Aid Matching / Level of Effort / Earmarking Eligibility

The Methodist College Registrar has been working with NSC to get the college relinked to the correct college in their system, which was fixed 11/2023. The registrar redeveloped database query to pull the old data that had been deleted by NSC due to FERPA and began sending accurate file submissions t...

The Methodist College Registrar has been working with NSC to get the college relinked to the correct college in their system, which was fixed 11/2023. The registrar redeveloped database query to pull the old data that had been deleted by NSC due to FERPA and began sending accurate file submissions to NSC in June 2024. Files generated and submitted under the College’s new processes are taking roughly one week to process from initial submission, through error correction, and finalization.

View Audit 366981

Finding 1153873 (2024-005)

Material Weakness 2024

Chicago Housing Authority

IL

HUD Housing Programs Special Tests & Provisions Reporting § 200.303

Finding 2024-005 N. Special Tests and Provisions: N1. Wage Rate Requirements – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: CHA Management concurs with the finding. A review of the process was completed, and the procedure will be updated to include language that no...

Finding 2024-005 N. Special Tests and Provisions: N1. Wage Rate Requirements – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: CHA Management concurs with the finding. A review of the process was completed, and the procedure will be updated to include language that notes until all documents are received, the contract file should be notated and remain open. The checklist will be updated as well. A review of the pending invoice payments will be completed by Internal Audit of the User Groups to ensure timely close out of projects can be completed. Contact Person: Shelia Johnson, Deputy Chief Procurement Anticipated Completion Date: End of 4th Qtr. 2025

View Audit 366932

Corrective Action Plans

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