Corrective Action Plans

Finding 572041 (2024-004)

Significant Deficiency 2024

CA

Reporting Matching / Level of Effort / Earmarking

Finding 2024-004 – Significant Deficiency Award No.: Assistance List No. 15.555 Federal Grantor: U.S. Department of the Interior, Bureau of Reclamation. Compliance Requirement: Reporting. Condition: The District had a required $15,000 local match for the Poso Bridge Replacement project. The Dist...

Finding 2024-004 – Significant Deficiency Award No.: Assistance List No. 15.555 Federal Grantor: U.S. Department of the Interior, Bureau of Reclamation. Compliance Requirement: Reporting. Condition: The District had a required $15,000 local match for the Poso Bridge Replacement project. The District had eligible expenditures to satisfy the local match, but did not report the local match to the grantor (U.S. Department of the Interior, Bureau of Reclamation) on the required SF-425 Federal Financial Reports. Criteria: The OMB’s approved Federal Financial Report (SF-425) states in line item instructions for the Federal Financial Report, “10i – Total Recipient Share Required: Enter the total required recipient share for reporting period specified in line 9. The required recipient share should include all matching and cost sharing provided by recipients and third-party providers to meet the level required by the Federal agency.” Cause: The SF-425 reports submitted by the District did not include the required recipient share on the report. Effect: The required recipient share was not properly reported to the grantor. Context: The District submitted the required semi-annual SF-425 Federal Financial Reports to the grantor and did not include the information for the required local share. Recommendation: We recommend management implement additional controls over the reporting process that ensures each report complies with the reporting requirements outlined in the SF-425 Federal Financial Reports. We further recommend the District establish a policy for internal review and sign-off for each submitted report to ensure clerical accuracy.

View Audit 363149

Finding 571970 (2024-001)

Significant Deficiency 2024

Population Services International

DC

Allowable Costs / Cost Principles Subrecipient Monitoring Period of Performance

Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles   Contact: Chad Bender   Title: Controller  Phone Number: 202-785-0072 Estimated Completion Date – ongoing  Corrective Action  The results of the 2024 audit will be sh...

Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs and Cost Principles   Contact: Chad Bender   Title: Controller  Phone Number: 202-785-0072 Estimated Completion Date – ongoing  Corrective Action  The results of the 2024 audit will be shared with appropriate staff and reiterated in training to ensure that adequate attention and guidance is provided on recording expenses within the correct accounting period. PSI delivers in person training to its global finance and program staff and will continue to offer training during 2025 to address such issues.

View Audit 363060

Finding 571962 (2024-001)

Significant Deficiency 2024

Pacific Union College

CA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

Pacific Union College transmits enrollment information to NSDLS through the National Student Clearinghouse (NCS), a third-party organization. PUC was faced with an unprecedented series of events related to data reporting to the National Student Clearinghouse between January and May 2024. During the ...

Pacific Union College transmits enrollment information to NSDLS through the National Student Clearinghouse (NCS), a third-party organization. PUC was faced with an unprecedented series of events related to data reporting to the National Student Clearinghouse between January and May 2024. During the month of February 2024, the College Registrar resigned without notice and the Director of Institutional Research tragically passed away within one ten day period. At that time the Director of College Admissions was asked to serve as the emergency Registrar and emergency IR Director. The above events led to some gaps in reporting to the NSC during the months noted above including some gaps in reporting that had occurred before the Registrar resigned. Communication with the NSC began immediately and during this time a series of reporting deadlines were “forgiven” by the NSC liaisons in support of PUC during a difficult series of one time events. Since the above dates PUC has been consistent and timely with all reporting to the NSC and the college anticipates that current staffing levels and cross training will prevent any such occurrences in the future.

View Audit 363053

Finding 571830 (2024-002)

Significant Deficiency 2024

Hsg Authority of the City of Lakewood Dba Metro West Housing Solutions

CO

HUD Housing Programs Significant Deficiency Special Tests & Provisions

Finding 2024-002 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.871 Program Name: Section 8 Housing Choice Vouchers Program Initial Fiscal Year Finding Occurred: 2024 Finding Summary: Metro West Housing Solutions did not determine rent reasonableness f...

Finding 2024-002 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.871 Program Name: Section 8 Housing Choice Vouchers Program Initial Fiscal Year Finding Occurred: 2024 Finding Summary: Metro West Housing Solutions did not determine rent reasonableness for 2 tenants during 2024. In addition, Metro West Housing Solutions did not follow their internal controls in place to determine rent reasonableness for 3 tenants, and internal controls in place did not prevent the missing determinations on the tenants noted. Corrective Action Plan: In response to the recent audit finding related to missing rent reasonableness determinations, Metro West Housing Solutions has implemented the following corrective actions and is strengthening internal controls to ensure compliance with HUD regulations at 24 CFR § 982.507. Actions implemented: • Discontinued using Nelrod rent reasonableness system, which we found to have inconsistent and outdated comparable rent data. MWHS has also discontinued using the “point system” as a control measure. • The recently implemented rent reasonableness control measure requires that the proposed rent for the assisted unit must be within 10% of the rents for comparable, unassisted units in the private market. A unit is considered rent reasonable if none of the selected comparable units are more than 10% below or above the proposed rent. • Yardi Rent Reasonableness module is now being used to determine reasonable rent in accordance with 24 CFR § 982.507(b). This system enables automated, consistent comparisons based on key HUD criteria. • Staff will conduct periodic Yardi Rent Reasonableness system reviews to confirm comparable market data is current and geographically appropriate • Enhanced compliance protocols have been implemented to ensure all staff are receiving frequent, standard training. In addition, individual file audits will be conducted more frequently. Responsible Individual(s): Director, Housing Choice Vouchers Anticipated Completion Date: September 2025

View Audit 362848

Finding 571829 (2024-001)

Material Weakness 2024

Hsg Authority of the City of Lakewood Dba Metro West Housing Solutions

CO

HUD Housing Programs Material Weakness Special Tests & Provisions

Financial Statement Findings None reported Federal Award Finding Finding 2024-001 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.871 Program Name: Section 8 Housing Choice Vouchers Program Finding Summary: Metro West Housing Solutions did not perform r...

Financial Statement Findings None reported Federal Award Finding Finding 2024-001 Federal Agency Name: Department of Housing and Urban Development Assistance Listing Number: 14.871 Program Name: Section 8 Housing Choice Vouchers Program Finding Summary: Metro West Housing Solutions did not perform re-inspections of 17 failed inspections within the prescribed 30-day or 24-hour requirement during 2024. In addition, HAP was not properly reviewed for possible abatement for these tenants. Metro West Housing Solutions also did not perform inspections of 2 units within the biennial requirement. Corrective Action Plan: We have replaced the retired staff with the new titled positions Chief Housing Officer and Director of Housing Choice Vouchers. They are bringing new energy and ideas to the Housing team and have been actively seeking out and participating in 3rd party training opportunities. We have added two additional HCV Specialist Positions, and a Housing Eligibility Specialist to address workload concerns, and are now fully staffed. In January of 2025, we replaced the in-house Inspector. They have completed the HUD Exchange NSPIRE Inspector Training Program Certification. In addition, the new inspector was an internal candidate from our property management team who has been with MWHS for over a year and was eager to move into the new position. We believe by moving a proven employee into the role it will create the long-term stability that position requires. We have also completed a thorough review of the inspection process protocols and implemented a new tracking system to better track and schedule timely inspections. Responsible Individual(s): Director, Housing Choice Vouchers Anticipated Completion Date: September 2025

View Audit 362848

Finding 571828 (2024-002)

Significant Deficiency 2024

Western Missouri Medical Center

MO

Special Tests & Provisions Student Financial Aid Significant Deficiency

Identification: 10.766 United States Department of Agriculture (USDA), Community Facilities Loans and Grants Cluster, Noncompliance Finding/Significant Deficiency, Special Tests and Provisions. Corrective Action Plan: The Medical Center will seek guidance from the bond trustee and USDA related to...

Identification: 10.766 United States Department of Agriculture (USDA), Community Facilities Loans and Grants Cluster, Noncompliance Finding/Significant Deficiency, Special Tests and Provisions. Corrective Action Plan: The Medical Center will seek guidance from the bond trustee and USDA related to the insurance provisions in the bond documents for the amount of fidelity bond coverage and retaining an insurance consultant to provide a report. Anticipated completion date: The Medical Center anticipates this to be completed during 2025.

View Audit 362847

Finding 571827 (2024-001)

Significant Deficiency 2024

Western Missouri Medical Center

MO

Special Tests & Provisions Student Financial Aid Matching / Level of Effort / Earmarking

Identification: 10.766 United States Department of Agriculture (USDA), Community Facilities Loans and Grants; Noncompliance Finding; Special Tests and Provisions Corrective Action Plan: The Medical Center will take the necessary steps outlined in the bond indenture and work with the bond trustee ...

Identification: 10.766 United States Department of Agriculture (USDA), Community Facilities Loans and Grants; Noncompliance Finding; Special Tests and Provisions Corrective Action Plan: The Medical Center will take the necessary steps outlined in the bond indenture and work with the bond trustee in order to improve the financial covenants and come back into compliance. Anticipated completion date: The Medical Center anticipates this to be completed during 2025.

View Audit 362847

Finding 571782 (2024-001)

Significant Deficiency 2024

Prc

CA

Subrecipient Monitoring Reporting Significant Deficiency § 200.512

Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package were delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 accoun...

Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package were delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 accounting oversight. Additionally, during the fiscal year several system transitions occurred including a change in accounting software, change in accounts payable approval software, change in banks and investment accounts. Finally, without permanent accounting leadership, proper account reconciliations had been neglected are prepared well after the fiscal year end. A full time, permanent CFO was hired July 1, 2024 and has been working with the existing finance team to maintain proper accounting records including an updated general ledger reconciled to sub ledgers for all balance sheet accounts. It is anticipated that the audit package for fiscal year end June 30, 2025 will be completed timely. Anticipated Completion Date: The process to improve timely audit package report has been ongoing throughout fiscal year 2025 and the 2025 audit is projected to be completed by December31, 2025. Responsible party: Brent Willman, CFO and Lanny Suwarno, Controller

View Audit 362805

Finding 571781 (2024-001)

Significant Deficiency 2024

Chuan Teng

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.512

Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package was delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 account...

Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package was delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 accounting oversight. Additionally, during the fiscal year several system transitions occurred including a change in accounting software, change in accounts payable approval software, change in banks and investment accounts. Finally, without permanent accounting leadership, proper account reconciliations had been neglected are prepared well after the fiscal year end. A full time, permanent CFO was hired July 1, 2024 and has been working with the existing finance team to maintain proper accounting records including an updated general ledger reconciled to sub ledgers for all balance sheet accounts. It is anticipated that the audit package for fiscal year end June 30, 2025 will be completed timely. Anticipated Completion Date: The process to improve timely audit package report has been ongoing throughout fiscal year 2025 and the 2025 audit is projected to be completed by December31, 2025. Responsible party: Brent Willman, CFO and Lanny Suwarno, Controller

View Audit 362804

Finding 571760 (2024-003)

Material Weakness 2024

City of Stillwater

MN

Procurement, Suspension & Debarment Material Weakness Matching / Level of Effort / Earmarking

U.S. Department of the Treasury State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: 2024 Recommendation: We recommend the City implement internal controls to ensure that all procurement documentation is retained. Explanation of disagreement with audit finding: The...

U.S. Department of the Treasury State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: 2024 Recommendation: We recommend the City implement internal controls to ensure that all procurement documentation is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City will implement a formal procurement policy and internal controls to ensure compliance with procurement standards. Name of the contact person responsible for corrective action: Sharon Provos, Finance Director Planned completion date for corrective action plan: December 31, 2025 FINDINGS— MINNESOTA LEGAL COMPLIANCE Our audit did not disclose any matters required to be reported in accordance with the Minnesota Legal Compliance Audit Guide for Counties.

View Audit 362777

Finding 571745 (2024-007)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.318 § 200.327

The city has updated and implemented its procurement process in FY25 to ensure that expenditures for vendors that exceed $10,000 and sole source contracts follow the correct procurement policies and procedures in accordance to MGL 30B.

View Audit 362742

Finding 571743 (2024-005)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking § 200.303

The City will continue to work with all agencies receiving HOPWA to complete their annual CAPER correctly and in a timely manner. This emphasis will be reiterated throughout the awarding process and will be subject to regular status updates to ensure compliance and accuracy. Further, the City will w...

The City will continue to work with all agencies receiving HOPWA to complete their annual CAPER correctly and in a timely manner. This emphasis will be reiterated throughout the awarding process and will be subject to regular status updates to ensure compliance and accuracy. Further, the City will work with HUD to establish a correct methodology in reporting consistency with IDIS.

View Audit 362742

Finding 571704 (2024-001)

Significant Deficiency 2024

Goddard Riverside Community Center

NY

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

Program: Continuum of Care Program (ALN 14.267) Federal Agency: U.S. Department of Housing and Urban Development Corrective Action Plan: To address the issue of the indirect rate not being correctly charged to the grants the finance department has purchased a budget software, VENA, which will cal...

Program: Continuum of Care Program (ALN 14.267) Federal Agency: U.S. Department of Housing and Urban Development Corrective Action Plan: To address the issue of the indirect rate not being correctly charged to the grants the finance department has purchased a budget software, VENA, which will calculate the indirect rate based on the approved rate in the contracts. The Financial Reporting Manager will ensure the formulas are calculated based on the approved rates, which is a new position in the department. The accounting staff on a quarterly basis will reconcile the calculation on the trial balance to an independent calculation done by the Financial Reporting Manager. Any variances will be adjusted on the ledger and the billing in a timely manner to ensure the rates are correct. Person Responsible: Oona Kossally, Financial Reporting Manager Expected Completion: Ongoing – Reconciliations will begin with the June 30th 2025 year end financials and moving forward will be on at the end of each quarter.

View Audit 362668

Finding 571699 (2024-005)

Material Weakness 2024

Municipality of Añasco

PR

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.403

In response to the Auditor’s recommendations and as corrective action, the responsible staff or department will locate, and document all required reports that were filed in accordance with the grant agreement requirements, including reconciliations with the Municipality’s official accounting subsidi...

In response to the Auditor’s recommendations and as corrective action, the responsible staff or department will locate, and document all required reports that were filed in accordance with the grant agreement requirements, including reconciliations with the Municipality’s official accounting subsidiary ledgers. Furthermore, the Municipality will design, document, establish, and provide the necessary training, along with written guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.

View Audit 362633

Finding 571697 (2024-004)

Material Weakness 2024

Municipality of Añasco

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1 § 200.302 § 200.403

Following the Auditor's recommendations and as corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including reconciliation thereof with the official Municipality’s accounting subsidiaries...

Following the Auditor's recommendations and as corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.

View Audit 362633

Finding 571695 (2024-003)

Material Weakness 2024

Municipality of Añasco

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1 § 200.302 § 200.403

The Municipality will designate the appropriate personnel to systematically identify, compile, and securely retain all required reports as stipulated in the grant agreement, ensuring reconciliation with the official accounting records and subsidiary ledgers. Furthermore, the Municipality will develo...

The Municipality will designate the appropriate personnel to systematically identify, compile, and securely retain all required reports as stipulated in the grant agreement, ensuring reconciliation with the official accounting records and subsidiary ledgers. Furthermore, the Municipality will develop and implement a comprehensive training program, accompanied by detailed written guidelines and procedures, to equip all staff involved in managing federal funds with the necessary knowledge and tools to maintain compliance and enhance accountability.

View Audit 362633

Finding 571652 (2024-004)

Significant Deficiency 2024

Hennepin County Minnesota

MN

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Significant Deficiency

Program: Supplemental Nutrition Assistance Program (SNAP). Assistance Listing # 10.564 Medical Assistance Program. AssistanceListing Number 93.778 Temporary Assistance for Needy Families (TANF). Assistance Listing Number 93.558 Type of Finding: Significant Deficiency in Internal Control over Co...

Program: Supplemental Nutrition Assistance Program (SNAP). Assistance Listing # 10.564 Medical Assistance Program. AssistanceListing Number 93.778 Temporary Assistance for Needy Families (TANF). Assistance Listing Number 93.558 Type of Finding: Significant Deficiency in Internal Control over Compliance Condition: During our testing of random moment studies one individual was reported on the second quarter time study report and five individuals were reported on the third quarter report that were terminated or resigned prior to the start of the respective quarter. Hennepin County’s Corrective Action Planned in Response to Finding: Hennepin County will review its procedures for giving timely updates to the random moments listing for the State of Minnesota. Hennepin County Employee Responsible for the CAP: Samantha Braun Planned Completion Date for CAP: December 31, 2025

View Audit 362609

Finding 571651 (2024-002)

Material Weakness 2024

Hennepin County Minnesota

MN

Eligibility Allowable Costs / Cost Principles Material Weakness

Program(s): Supplemental Nutrition Assistance Program (SNAP). Assistance Listing Number 10.561 Type of Finding: Material Weakness in Internal Control over Compliance Condition: During our testing, we noted the following three instances of noncompliance in the sample of forty case files tested:...

Program(s): Supplemental Nutrition Assistance Program (SNAP). Assistance Listing Number 10.561 Type of Finding: Material Weakness in Internal Control over Compliance Condition: During our testing, we noted the following three instances of noncompliance in the sample of forty case files tested: • One MAXIS case files did not have a renewal application on file. • One MAXIS case file did not have a signed application on file. • One MAXIS case file did not have documentation matching the income on file. In addition, the County does not have a formalized supervisory case file review process in place to ensure accuracy and completeness of inputs into the eligibility determination system, MAXIS. Hennepin County’s Corrective Action Planned in Response to Finding: Hennepin County will strengthen internal controls over inputs used to determine eligibility to ensure they are correctly entered, and the information required by the contract will be retained in the County’s records Hennepin County Employee Responsible for the CAP: Jennifer Frey Planned Completion Date for CAP: December 31, 2025

View Audit 362609

Finding 571650 (2024-003)

None 2024

Brockwood Community Association 054-11142

NC

Procurement, Suspension & Debarment HUD Housing Programs Reporting § 200.512

Brockwood Community Association 801 W. Washington Street Greenville, South Carolina 29601 CORRECTIVE ACTION PLAN April 14, 2025 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida...

Brockwood Community Association 801 W. Washington Street Greenville, South Carolina 29601 CORRECTIVE ACTION PLAN April 14, 2025 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Brockwood Community Association respectfully submits the following Corrective Action Plan for the year ended December 31, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The finding from the year ended 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 Program Audit Finding 2024-003: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Projects (Section 223(f)/207) Recommendation: We recommend the board of directors and management ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward by the required due date. Action Taken: We agree with Finding 2024-003 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. If HUD has questions regarding this corrective action plan, please call (704) 771-1696. Sincerely yours, Claudia A Keene, CPA Controller Multifamily Select, Inc.

View Audit 362600

Finding 571591 (2024-008)

Significant Deficiency 2024

Housing Authority of the City of Seattle

WA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority implement a higher-level review of the HUD-50058 listing that gets uploaded to the PIC system. We also recommend providing additional training to case management employees to ensure ...

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority implement a higher-level review of the HUD-50058 listing that gets uploaded to the PIC system. We also recommend providing additional training to case management employees to ensure that they are aware of the necessity for the property code to be reported accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Compliance team will provide continued specific training in data entry elements critical to PIC upload processes. Compliance will audit properties that do not submit 50058 reports to PIC to ensure households are not incorrectly categorized. To prevent the error from coming up again, a report has been created to identify households with a program code that would preclude submission to PIC/IMS.. Name(s) of the contact person(s) responsible for corrective action: Alice Kimbowa Planned completion date for corrective action plan: Continuous. Preventive actions will be ongoing as part of the regular compliance and quality management process. As aforementioned, a report has been created to identify households with a program code that would preclude submission to PIC/IMS. The Data Analyst will review the report each month and verify with the Compliance Manager that the households on the report are appropriately categorized.

View Audit 362508

Finding 571589 (2024-006)

Significant Deficiency 2024

Housing Authority of the City of Seattle

WA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority review the controls in place to ensure that all required recertification documents are completed, signed, and in the tenant's file. Explanation of disagreement with audit finding: T...

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority review the controls in place to ensure that all required recertification documents are completed, signed, and in the tenant's file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SHA has adopted the updated HUD-9886-A in addition to its own Release of Information. The updated release form does not expire and provides more indefinite Release of Information coverage. An additional data field has been created to track households that opt out of their release.. Name(s) of the contact person(s) responsible for corrective action: Alice Kimbowa Planned completion date for corrective action plan: Preventive actions to identify households that opt out of the adopted indefinite Release of Information will be ongoing as part of the regular compliance and quality management process.

View Audit 362508

Finding 571541 (2024-005)

Material Weakness 2024

Tca Health, Inc.

IL

Cash Management Material Weakness Matching / Level of Effort / Earmarking § 200.303 § 200.305

Recommendation: We recommend management consider developing a contingency plan for when there is turnover in key personnel involved with the drawdown process of federal grants. As part of this plan, if changes need to occur to the primary internal control over drawdowns, those changes should be do...

Recommendation: We recommend management consider developing a contingency plan for when there is turnover in key personnel involved with the drawdown process of federal grants. As part of this plan, if changes need to occur to the primary internal control over drawdowns, those changes should be documented with supporting documentation retained for the revised internal control. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: TCA will have a Grant/Staff Account or designee prepare documentation for the drawdowns. The CEO or designee will approve drawdown documents. CFO/Controller or designee will process the drawdown and take a screenshot when completed. All approvals will be shown on the excel sheet with the drawdown information. Name(s) of the contact person(s) responsible for corrective action: Jeremy Runde, Controller Planned completion date for corrective action plan: June 2025

View Audit 362500

Finding 571539 (2024-003)

Material Weakness 2024

Tca Health, Inc.

IL

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

Recommendation: Management should reenforce the requirement to retain time and effort documentation for all employees that are allocated to multiple grants and implement a review process whereby the allocation percentages used are compared to the employee attestations provided. Explanation of disag...

Recommendation: Management should reenforce the requirement to retain time and effort documentation for all employees that are allocated to multiple grants and implement a review process whereby the allocation percentages used are compared to the employee attestations provided. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: TCA has changed the time and effort sheet to be less confusing for staff. Also, we can set up allocations in our payroll system which the employee and supervisor have to sign off on their time card for each payroll. Name(s) of the contact person(s) responsible for corrective action: Jeremy Runde, Controller Planned completion date for corrective action plan: June 2025

View Audit 362500 Questioned Costs: $1

Finding 571535 (2024-001)

Material Weakness 2024

Housing Authority of the City of Greenwood

MS

Material Weakness Matching / Level of Effort / Earmarking

Non-compliance with the Davis-Bacon Act Corrective Action The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Authority’s Executive Director, Dr. Earl Hall, has assumed the responsibility of execut...

Non-compliance with the Davis-Bacon Act Corrective Action The Authority will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Authority’s Executive Director, Dr. Earl Hall, has assumed the responsibility of executing this corrective action as of July 1, 2025.

View Audit 362478

Finding 571531 (2024-004)

None 2024

Housing Authority of the City of Greenwood

MS

HUD Housing Programs Matching / Level of Effort / Earmarking

Insufficient Collateralization of Deposits Corrective Action The Authority will monitor security over bank deposits regularly. The Authority’s Executive Director, Dr. Earl Hall, has assumed the responsibility of executing this corrective action as of July 1, 2025.

View Audit 362478

Corrective Action Plans

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