Corrective Action Plans

Finding 1170237 (2025-002)

Material Weakness 2025

MA

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Finding 2025-002 - replacement reserves not deposited timely a. Issue: During the year ended June 30, 2025, the Projects were delinquent in making the required monthly deposits to the replacement reserve. BC HUD I required deposits for the period July 2024 through February 2025 in the amount of $60,...

Finding 2025-002 - replacement reserves not deposited timely a. Issue: During the year ended June 30, 2025, the Projects were delinquent in making the required monthly deposits to the replacement reserve. BC HUD I required deposits for the period July 2024 through February 2025 in the amount of $60,928 were funded in February 2025. BC HUD II required monthly deposits for the period July through September 2024 in the amount of $7,278 were funded in February 2025, for the period October through December 2024 in the amount of $7,416 were funded in March 2025, and for the period January through April 2025 in the amount of $9,888 were funded in April 2025. BC HUD Ill required monthly deposits for the period July 2024 through May 2025 in the amount of $26,015 were funded In May 2025. b. Recommendation: Management should establish or undertake a review of internal controls over monitoring of the replacement reserve requirements to ensure deposits are made as required. c. Action taken: A tracking spreadsheet is now being used which lists the monthly amounts required to be transferred to the reserves and has a column for staff to input the date that the transfers were made. This spreadsheet is now reviewed on a weekly basis by both the Senior Cash Management Accountant and the Assistant Controller as part of the weekly check run to ensure that the monthly transfers to the reserves are made early in the month prior to paying other liabilities.

View Audit 383306

Finding 1170236 (2025-001)

Material Weakness 2025

Juliette Corporation

MA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

1. Finding 2025-001 - tenant rent payments not deposited timely a. Issue: During the year ended June 30, 2025, Bay Cove Human Services, Inc., an affiliate and sponsor agency for Juliette Corporation, collected rent and other client fees related to its clients who are also tenants in the Projects. Fo...

1. Finding 2025-001 - tenant rent payments not deposited timely a. Issue: During the year ended June 30, 2025, Bay Cove Human Services, Inc., an affiliate and sponsor agency for Juliette Corporation, collected rent and other client fees related to its clients who are also tenants in the Projects. For a portion of the year ended June 30, 2025, Bay Cove Human Services, Inc. did not timely remit the tenant rent portion of these payments to the Projects. Delinquent rent payments for the period July 2024 through February 2025 amounted to $104,547 and were deposited in February and March 2025. Additionally, June 2025's rents were outstanding and owed to the Projects as of June 30, 2025 in the amount of$19,785 and were deposited in July 2025. b. Recommendation: Management should establish or undertake a review of internal controls over monitoring of the tenant rent deposits to ensure deposits are timely made into the Project accounts. a. Action taken: The tenant rent transfers are now prepared on a monthly basis, with the Assistant Controller reviewing them. In addition, the accounting team is now performing a monthly reconciliation of the related balance sheet accounts which show the amounts due to/from the entities for the tenant rents in order to identify any problems with the timeliness of the transfers. The Assistant Controller is reviewing these reconciliations on a monthly basis as well.

View Audit 383306

Finding 1170233 (2025-001)

Material Weakness 2025

Dayton City School District

OH

Subrecipient Monitoring Period of Performance Questioned Costs § 200.302 § 200.309 § 200.328 § 200.344 § 200.77

Planned Corrective Action: The district will implement controls for monitoring reporting grant requirements and grant expenditures to ensure compliance with reporting and period of performance requirements for federal grants. Anticipated Completion Date: 6/30/26 Responsible Contact Person: Hiwot Abr...

Planned Corrective Action: The district will implement controls for monitoring reporting grant requirements and grant expenditures to ensure compliance with reporting and period of performance requirements for federal grants. Anticipated Completion Date: 6/30/26 Responsible Contact Person: Hiwot Abraha

View Audit 383290

Finding 1170227 (2025-003)

Material Weakness 2025

Natchitoches Parish School Board

LA

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

Management’s Response – Management is currently in the process of re-evaluating existing policies and procedures within the accounting department, including those related to payroll processes. Effective immediately, payroll journals related to performance payments will be provided to the individual(...

Management’s Response – Management is currently in the process of re-evaluating existing policies and procedures within the accounting department, including those related to payroll processes. Effective immediately, payroll journals related to performance payments will be provided to the individual(s) responsible for program oversight of the program so they can be reviewed at the time payments are made. Errors or omissions, if any are identified, can then be corrected immediately. Management will continue to evaluate processes and implement improvements as opportunities to do so are identified.

View Audit 383246

Finding 1170216 (2025-001)

Material Weakness 2025

Housing Authority of the City of Bluefield

WV

HUD Housing Programs Questioned Costs Subrecipient Monitoring

2025-001 – ALN 14.850 – Public Housing Operating Fund – Eligibility Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Mr. Tony Webster, Executive Director Projected Completion Date: June 30, 2026

View Audit 383183

Finding 1170214 (2025-001)

Material Weakness 2025

Victor Valley Community College District

CA

Questioned Costs Student Financial Aid Internal Control / Segregation of Duties

The delay occurred because the responsibility for processing was temporarily reassigned to another employee who had not yet received full training on the procedure. The task has been reassigned to the original staff member who has extensive experience with R2T4 processing. In addition, the Financial...

The delay occurred because the responsibility for processing was temporarily reassigned to another employee who had not yet received full training on the procedure. The task has been reassigned to the original staff member who has extensive experience with R2T4 processing. In addition, the Financial Aid Office will cross train multiple Financial Aid Specialist on the processing and tracking of R2T4 to ensure compliance and remove any delays in processing. All calculations are now being completed in compliance with federal regulations, and we have implemented measures to ensure timely processing moving forward.

View Audit 383173

Finding 1170207 (2025-001)

Material Weakness 2025

St Johns County School District

FL

Student Financial Aid Questioned Costs Reporting

Federal Award Finding Number: 2025-001. Planned Corrective Action: Enhance procedures over the NSLDS system to ensure accurate and timely reporting moving forward. Anticipated Completion Date: June 30, 2026 Responsible Contact Person: George Mastoridis, Director of First Coast Technical College and ...

Federal Award Finding Number: 2025-001. Planned Corrective Action: Enhance procedures over the NSLDS system to ensure accurate and timely reporting moving forward. Anticipated Completion Date: June 30, 2026 Responsible Contact Person: George Mastoridis, Director of First Coast Technical College and Elizabeth Moore, Director of Accounting

View Audit 383170

Finding 1170170 (2025-001)

Material Weakness 2025

The Housing Authority of the City of Auburn, Alabama

AL

HUD Housing Programs Questioned Costs Eligibility

A. Finding Finding 2025-001 – Moving to Work Resident Files – Eligibility – Rent Calculations & HAP Disbursements Noncompliance & Material Weakness – ALN #14.881 B. Condition and Cause The auditor reviewed fifteen (15) Housing Choice Voucher (HCV) project-based voucher (PBV) participant files and tw...

A. Finding Finding 2025-001 – Moving to Work Resident Files – Eligibility – Rent Calculations & HAP Disbursements Noncompliance & Material Weakness – ALN #14.881 B. Condition and Cause The auditor reviewed fifteen (15) Housing Choice Voucher (HCV) project-based voucher (PBV) participant files and twenty (20) HCV tenant-based voucher (TBV) participant files for a total of thirty-five (35) participant files. It was noted that fourteen (14) TBV files were non-compliant. C. Background Information The HCV Department has had numerous staff turnover in recent years. Due to organizational restructuring, Shannon Walters was moved from HCV Manager to Multi-Family Housing Director in March 2024 and Todd James was promoted to Interim HCV Manager in March 2024. Todd was moved to the HCV Operations Administrator position in February 2025, and Charlotte Bowen was hired as HCV Manager in March 2025. Mary Cameron was hired as HCV Caseworker (TBV) in December 2023 and received extensive one-on-one training. Due to performance concerns, she was given a Performance Improvement Plan. Upon completion, her performance was found to be unsatisfactory. Mary was transferred to Property Manager at the LaFayette Housing Authority site in October 2025. D. Controls to Correct the Deficiency To correct the finding noted above, the Auburn Housing Authority (AHA) will proceed as follows: a. The HCV Manager will perform a comprehensive audit of all TBV files and correct appliable deficiencies. b. Implement other internal control measures to eliminate future audit findings. E. Person Responsible: Sharon N. Tolbert, CEO F. Anticipated Completion Date: June 30, 2026

View Audit 383137

Finding 1170169 (2025-001)

Material Weakness 2025

Motivational Services, Inc.

ME

Questioned Costs Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.138 § 200.318 § 200.327

We agree that our current procurement policies are not compliant with current federal regulations. We have reviewed the required policies and will adopt these policies in fiscal year 2026. Management will review their current procurement policies and make any necessary changes to update the policies...

We agree that our current procurement policies are not compliant with current federal regulations. We have reviewed the required policies and will adopt these policies in fiscal year 2026. Management will review their current procurement policies and make any necessary changes to update the policies to be compliant with 2 CFR Sections 200.138 – 200.327. We anticipate that the corrective action will be completed within 12 months.

View Audit 383127

Finding 1169881 (2025-002)

Material Weakness 2025

City of Hamtramck

MI

Questioned Costs Reporting Significant Deficiency § 200.303

The City will ensure that all activity is recorded timely related to Federal Drug Forfeitures so that the Equitable Sharing Agreement and Certification can be completed within 60 days of the City’s fiscal year end.

View Audit 383047

Finding 1169880 (2025-001)

Material Weakness 2025

City of Hamtramck

MI

Questioned Costs Subrecipient Monitoring Reporting § 200.303

The City will work with its vendors and engineering/accounting personnel to ensure that invoices are submitted and paid as soon as possible following the end of each reporting period so that reporting deadlines to grantors are complied with in future periods.

View Audit 383047

Finding 1169878 (2025-003)

Material Weakness 2025

City of Concord

NC

Questioned Costs Special Tests & Provisions Eligibility

Address weaknesses in eligibility verification and waiting list management: 1. Policy Review: Review and verify that the Admissions and Continued Occupancy Policy (ACOP) clearly states the requirement that all admissions originate from the approved waiting list and what documentation is required to ...

Address weaknesses in eligibility verification and waiting list management: 1. Policy Review: Review and verify that the Admissions and Continued Occupancy Policy (ACOP) clearly states the requirement that all admissions originate from the approved waiting list and what documentation is required to be in the participate file as waitlist verification 2. Staff Training: Provide refresher training for Public Housing staff on eligibility verification and waiting list procedures. Require dual staff sign-off on all new admissions to confirm eligibility and waiting list documentation before lease execution. 3. Waiting List Audit: Conduct a semi-annual audit of waiting list transactions to ensure documentation accuracy and selection order compliance. 4. Software Updates: Review and select a new software to assist with income item collection. Software should allow residents to upload and store documentation. This will allow greater transparency as the residents and staff will view the same information. In addition, all information would be date and time stamped to ensure tasks were completed in a timely manner.

View Audit 383033

Finding 1169876 (2025-001)

Material Weakness 2025

City of Concord

NC

Questioned Costs Eligibility HUD Housing Programs

Corrective Action: The Public Housing Authority (PHA) will strengthen eligibility determination procedures for the Housing Choice Voucher Program by implementing the following measures: 1. Policy Reinforcement: Review and update, if necessary, the Administrative Plan to explicitly outline required e...

Corrective Action: The Public Housing Authority (PHA) will strengthen eligibility determination procedures for the Housing Choice Voucher Program by implementing the following measures: 1. Policy Reinforcement: Review and update, if necessary, the Administrative Plan to explicitly outline required eligibility documentation and verification steps. 2. Staff Training: Conduct training sessions for HCV Specialists on verifying income, assets, and household composition. Staff to begin using HUD’s CPD calculator to calculate income. 3. Quality Control Review: Implement a quarterly supervisory review, by the Housing Manager, of a random 10% sample of tenant files to ensure accuracy in income calculation and documentation. 4. File Checklist: Implement file checklists in each file to ensure all items are collected correctly and available for compliance review. 5. Software Updates: Review and select a new software to assist with income item collection. Also implement the use of DocuSign to obtain signatures.

View Audit 383033

Finding 1169766 (2025-001)

Material Weakness 2025

Rcil-Rochester Barrier Free Housing Corporation

MN

Questioned Costs HUD Housing Programs

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT RCIL - Rochester Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2025: Name and address of independent public accounting firm: Baker Meinz & Associates, LTD. 1000 Shelard Parkway, ...

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT RCIL - Rochester Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2025: Name and address of independent public accounting firm: Baker Meinz & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2025. The finding from the September 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 223(f), ASSISTANCE LISTING NUMBER 14.155 Condition: One of the tenant files tested contained a mathematical error in computing household income in the process of computing the tenant's share of monthly rent. Recommendation: The Project should recompute the HUD subsidy and tenant rent for this tenant and adjust a future monthly billing. Project managers should be aware of the importance of computing the tenant's household income correctly. Action taken: The Project agrees with the finding. Tenant rent was recomputed in November 2025 and management will adjust the December 2025 HUD billing. If the Department of Housing and Urban Development has questions regarding this plan, please call Sarah Rosser at 952-876-9213.

View Audit 382880

Finding 1169765 (2025-001)

Material Weakness 2025

Rcil-Olmsted Barrier Free Housing Corporation

MN

Questioned Costs HUD Housing Programs

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT RCIL - Olmsted Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Su...

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT RCIL - Olmsted Barrier Free Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting firm: Baker Meinz & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2025 The finding from the September 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT None; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 223(f), Assistance Listing Number 14.155 Condition: The Project overpaid management fees to the management company. Recommendation: The management company should reimburse the Project for the $64 overpayment. Action Taken: The Project agrees with the finding. The management company repaid the Project in November 2025. If the Department of Housing and Urban Development has questions regarding this plan, please call Sarah Rosser at 952-876-9213.

View Audit 382879

Finding 1169763 (2025-001)

Material Weakness 2025

Hagerstown Community College

MD

Questioned Costs Student Financial Aid Reporting § 200.303

U.S. Department of Education 2025-001: Special Tests and Provisions – NSLDS Enrollment Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: During our testing of enrollment status reporting, we noted the change in enrollment status was not reported within 60 day...

U.S. Department of Education 2025-001: Special Tests and Provisions – NSLDS Enrollment Reporting Student Financial Aid Cluster – Assistance Listing No. 84.063, 84.268 Condition: During our testing of enrollment status reporting, we noted the change in enrollment status was not reported within 60 days. Recommendation: We recommend Hagerstown Community College reevaluate their procedures and review policies surrounding reporting status changes to NSLDS to ensure timely and accurate reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Director of Financial Aid has contacted the National Student Clearinghouse (NSC) to assess whether any errors occurred during the file transmission process. As of the date of this submission, HCC has not received a response from NSC. Upon receipt of NSC’s findings, HCC will work collaboratively with NSC to identify the root cause of the error and implement corrective actions to prevent recurrence. HCC will continue to perform periodic spot checks of student records transmitted to NSC and subsequently reported to the National Student Loan Data System (NSLDS). Any discrepancies identified through these reviews will be addressed through coordinated corrective action by the Financial Aid, Registrar, and Institutional Effectiveness offices to ensure data accuracy and regulatory compliance. Name(s) of the contact person(s) responsible for corrective action: Dr. Charles M. Scheetz, Director of Financial Aid and W. Christopher Baer, Registrar Planned completion date for corrective action plan: June 30, 2026

View Audit 382851

Finding 1169732 (2025-002)

Material Weakness 2025

Council Groves Apartments, Inc.

MT

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

2025-002, Section 207 Loan Pursuant to Section 223(f), Federal Assistance Listing Number 14.134 Planned Corrective Action: Management has corrected the identified deficiency related to the tenant security deposit bank account. Subsequent to year end, on December 12, 2025, management transferred fund...

2025-002, Section 207 Loan Pursuant to Section 223(f), Federal Assistance Listing Number 14.134 Planned Corrective Action: Management has corrected the identified deficiency related to the tenant security deposit bank account. Subsequent to year end, on December 12, 2025, management transferred funds into the tenant security deposit bank account to fully fund the account in an amount equal to the related tenant security deposit liability. In addition, management has implemented procedures to ensure ongoing compliance with HUD requirements, including: • Monthly reconciliation of the tenant security deposit bank account to the related liability balance; • Management review of the reconciliation to ensure the account remains fully funded at all times; and • Enhanced monitoring of the tenant security deposit account, particularly during periods of property management transition. These actions are intended to ensure tenant security deposits are fully segregated and safeguarded in accordance with HUD regulations and program requirements. Anticipated Completion Date: Corrected as of December 12, 2025; ongoing monitoring thereafter. Status: Corrected.

View Audit 382803

Finding 1169731 (2025-001)

Material Weakness 2025

Pacific University

OR

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Name of Contact Person: Tammy Sanders, Controller, tammy.sanders@pacificu.edu Corrective Action Planned: Pacific University acknowledges the importance of an effective control environment. Management will implement proper reviews of disbursement notices to ensure timeliness and completeness. Anticip...

Name of Contact Person: Tammy Sanders, Controller, tammy.sanders@pacificu.edu Corrective Action Planned: Pacific University acknowledges the importance of an effective control environment. Management will implement proper reviews of disbursement notices to ensure timeliness and completeness. Anticipated Completion Date: January 31, 2026 Statement of Concurrence or Nonconcurrence: Pacific University management agrees with the finding.

View Audit 382800

Finding 1169730 (2025-001)

Material Weakness 2025

Nhhi-St. Paul Barrier Free Housing Corporation

MN

Questioned Costs

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - St. Paul Barrier Free Housing Corporation respectfully submits the following corrective action plans for the year ended September 30, 2025 Name and address of independent public accounting firm:Baker Meinz & Associates, LTD. 1000 Shelard Parkway, Su...

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - St. Paul Barrier Free Housing Corporation respectfully submits the following corrective action plans for the year ended September 30, 2025 Name and address of independent public accounting firm:Baker Meinz & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2025. The finding from the September 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT - DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT - FINDING 2025-001: SECTION 223 (f), ASSISTANCE LISTING NUMBER 14.155 Condition: The Project overpaid management fees to the management company. Recommendation: The management company should repay the $382 to the Project. Action Taken: The Project agrees with the finding. The management company repaid the overpaid management fees in November, 2025. If the Department of Housing and Urban Development has questions regarding this plan, please call Michael Thomas at 651-639-9799.

View Audit 382795

Finding 1169729 (2025-002)

Material Weakness 2025

Nhhi - Mankato Barrier Free Housing Corporation

MN

Questioned Costs HUD Housing Programs

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-002: SECTION 223(a)(7), ASSISTANCE LISTING NUMBER 14.155 Condition: The Project overpaid management fees by $235 to the management company. Recommendation: The management company should reimburse the Project for the $235 overpayment. Action Ta...

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-002: SECTION 223(a)(7), ASSISTANCE LISTING NUMBER 14.155 Condition: The Project overpaid management fees by $235 to the management company. Recommendation: The management company should reimburse the Project for the $235 overpayment. Action Taken: The Project agrees with the finding. The management company repaid the Project $235 in November, 2025. If the Department of Housing and Urban Development has questions regarding these plans, please call Michael Thomas at 651-639-9799.

View Audit 382794

Finding 1169728 (2025-001)

Material Weakness 2025

Nhhi - Mankato Barrier Free Housing Corporation

MN

Questioned Costs

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - Mankato Barrier Free Housing Corporation respectfully submits the following corrective action plans for the year ended September 30, 2025 Name and address of independent public accounting firm:Baker Meinz & Associates, LTD. 1000 Shelard Parkway, Sui...

DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT NHHI - Mankato Barrier Free Housing Corporation respectfully submits the following corrective action plans for the year ended September 30, 2025 Name and address of independent public accounting firm:Baker Meinz & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2025 The findings from the September 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 223(a)(7), ASSISTANCE LISTING NUMBER 14.155 Condition: The Project withdrew more funds from the replacement reserve account during the year than it should have. Recommendation: The Project should deposit $30 into the replacement reserve account. Action Taken: The Project agrees with the finding. Management deposited $30 into the replacement reserve account during November, 2025.

View Audit 382794

Finding 1169727 (2025-002)

Material Weakness 2025

Nhhi - Champlin, Inc.

MN

Questioned Costs

FINDING 2025-002: SECTION 223(a)(7), ASSISTANCE LISTING NUMBER 14.155 Condition: One of the tenant files tested did not contain a copy of the tenant's social security card. Recommendation: The Project should obtain a copy of the tenant's social security card and place it in the tenant file. Action T...

FINDING 2025-002: SECTION 223(a)(7), ASSISTANCE LISTING NUMBER 14.155 Condition: One of the tenant files tested did not contain a copy of the tenant's social security card. Recommendation: The Project should obtain a copy of the tenant's social security card and place it in the tenant file. Action Taken: The Project agrees with the finding. They obtained a copy of the tenant's social security card during October, 2025. If the Department of Housing and Urban Development has questions regarding these plans, please call Michael Thomas at 651-639-9799.

View Audit 382793

Finding 1169726 (2025-001)

Material Weakness 2025

Nhhi - Champlin, Inc.

MN

Questioned Costs

NHHI - Champlin, Inc. respectfully submits the following corrective action plans for the year ended September 30, 2025 Name and address of independent public accounting firm:Baker Meinz & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2025 The find...

NHHI - Champlin, Inc. respectfully submits the following corrective action plans for the year ended September 30, 2025 Name and address of independent public accounting firm:Baker Meinz & Associates, LTD. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: September 30, 2025 The findings from the September 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT - NONE; FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2025-001: SECTION 223(a)(7), ASSISTANCE LISTING NUMBER 14.155 Condition: One of the tenant files tested did not contain a copy of the tenant's disability verification. Recommendation: The Project should obtain a copy of the tenant's disability verification and place it in the tenant file. Action Taken: The Project agrees with the finding. They obtained a copy of the tenant's disability verification during October, 2025.

View Audit 382793

Finding 1169725 (2025-003)

Material Weakness 2025

Nhhi/asi - Senior Bloomington, Inc.

MN

Questioned Costs

FINDING 2025-003: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 Condition: The Project's replacement reserve cash balance was underfunded at September 30, 2025. Recommendation: The Project should deposit $88 into the replacement reserve account. Action Taken: The Project agrees with the finding. Man...

FINDING 2025-003: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 Condition: The Project's replacement reserve cash balance was underfunded at September 30, 2025. Recommendation: The Project should deposit $88 into the replacement reserve account. Action Taken: The Project agrees with the finding. Management deposited $88 to the replacement reserve account in November 2025. If the Department of Housing and Urban Development has questions regarding these plans, please call Mike Thomas at 651-639-9799.

View Audit 382791

Finding 1169724 (2025-002)

Material Weakness 2025

Nhhi/asi - Senior Bloomington, Inc.

MN

Questioned Costs HUD Housing Programs

FINDING 2025-002: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 Condition: The Project overpaid management fees to the management company. Recommendation: The management company should reimburse the Project for the $341 overpayment. Action Taken: The Project agrees with the finding. The management c...

FINDING 2025-002: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 Condition: The Project overpaid management fees to the management company. Recommendation: The management company should reimburse the Project for the $341 overpayment. Action Taken: The Project agrees with the finding. The management company repaid the Project in November 2025.

View Audit 382791

Corrective Action Plans

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