Corrective Action Plans

Finding 1170263 (2025-002)

Material Weakness 2025

MA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Views of Responsible Officials and Corrective Action: The District will strive to gain necessary knowledge needed to prepare a full set of financial statements. The District will appoint a competent individual who possesses the skill knowledge and experience to review and approve the draft reports a...

Views of Responsible Officials and Corrective Action: The District will strive to gain necessary knowledge needed to prepare a full set of financial statements. The District will appoint a competent individual who possesses the skill knowledge and experience to review and approve the draft reports and assume all relevant management responsibilities.

View Audit 383328

Finding 1170236 (2025-001)

Material Weakness 2025

Juliette Corporation

MA

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

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 Cash Management § 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 1170207 (2025-001)

Material Weakness 2025

St Johns County School District

FL

Student Financial Aid Reporting Significant Deficiency

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 1170198 (2025-001)

Material Weakness 2025

Prince George's County Memorial Library System

MD

Internal Control / Segregation of Duties Reporting

Prince George's County Memorial Library System will implement procedures and policies to enable it to identify the required reporting requirements for federal awards throughout the year and at year end and ensure all reports are filed timely and accurately.

View Audit 383156

Finding 1170175 (2025-002)

Material Weakness 2025

Christian Concern, Inc. T/a Jefferson Apartments

PA

Reporting Internal Control / Segregation of Duties

The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.

View Audit 383144

Finding 1170174 (2025-001)

Material Weakness 2025

Christian Concern, Inc. T/a Jefferson Apartments

PA

Internal Control / Segregation of Duties Reporting

The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.

View Audit 383144

Finding 1170172 (2025-002)

Material Weakness 2025

Jefferson East, Inc.

PA

Reporting Significant Deficiency Internal Control / Segregation of Duties

The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.

View Audit 383143

Finding 1170171 (2025-001)

Material Weakness 2025

Jefferson East, Inc.

PA

Internal Control / Segregation of Duties Reporting

The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.

View Audit 383143

Finding 1170166 (2025-001)

Material Weakness 2025

B'nai B'rith Housing of New Haven, INC

CT

Reporting Matching / Level of Effort / Earmarking § 200.512

Name of auditee: B'nai B'rith Housing of New Haven, Inc. HUD auditee identification number: 017-EE029 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Linda Hamilton Position: Senior Vice President Telephone number: (860) 6...

Name of auditee: B'nai B'rith Housing of New Haven, Inc. HUD auditee identification number: 017-EE029 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Linda Hamilton Position: Senior Vice President Telephone number: (860) 646-6555 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding #2025-001: Comments on the Finding and Each Recommendation For the years ended June 30, 2024 and June 30, 2023, the Corporation did not submit the Data Collection Form (SF-SAC) to the Office of Management and Budget (OMB) as required by Uniform Guidance section 2 CFR 200.512. The Corporation should submit all future Data Collection Forms in the required time frame. Action(s) Taken or Planned on the Finding Agree. Management concurs with the recommendation and notes that the Data Collection Form will be submitted timely moving forward.

View Audit 383106

Finding 1169881 (2025-002)

Material Weakness 2025

City of Hamtramck

MI

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 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

Subrecipient Monitoring Reporting Significant Deficiency § 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 1169873 (2025-001)

Material Weakness 2025

United Mental Health & Addiction Recovery Coalition

IL

Reporting

Finding Name: Material Weakness in Financial Reporting – Lack of Controls Over Accruals

View Audit 383030

Finding 1169873 (2025-001)

Material Weakness 2025

United Mental Health & Addiction Recovery Coalition

IL

Reporting

Finding Synopsis: During our audit of the financial statements for the fiscal year ended June 30, 2025, we determined that the Organization’s unadjusted trial balance did not include material accrual-basis adjustments. The auditors were required to propose significant adjustments to numerous account...

Finding Synopsis: During our audit of the financial statements for the fiscal year ended June 30, 2025, we determined that the Organization’s unadjusted trial balance did not include material accrual-basis adjustments. The auditors were required to propose significant adjustments to numerous accounts—including receivables, prepaid expenses, accounts payable, accrued liabilities, and deferred revenue—to ensure the financial statements were presented fairly.

View Audit 383030

Finding 1169873 (2025-001)

Material Weakness 2025

United Mental Health & Addiction Recovery Coalition

IL

Reporting

Action Steps: Corrective action will include updating the current financial policies and procedures manual to include the end of the month closing general ledger accounts checklist. The end of the year, audit preparation checklist will also be incorporated into the policies.

View Audit 383030

Finding 1169873 (2025-001)

Material Weakness 2025

United Mental Health & Addiction Recovery Coalition

IL

Reporting

Contact Person(s): Glenise Story, Accountant (708) 758-2565

View Audit 383030

Finding 1169873 (2025-001)

Material Weakness 2025

United Mental Health & Addiction Recovery Coalition

IL

Reporting

Anticipated Completion Date: June 30, 2026

View Audit 383030

Finding 1169872 (2025-001)

Material Weakness 2025

B’nai B’rith Chesilhurst House, Inc.

NJ

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

Name of auditee: B'nai B'rith Chesilhurst House, Inc. HUD auditee identification number: 035-EE029 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Linda Hamilton Position: Senior Vice President Telephone number: (860) 646-...

Name of auditee: B'nai B'rith Chesilhurst House, Inc. HUD auditee identification number: 035-EE029 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Linda Hamilton Position: Senior Vice President Telephone number: (860) 646-6555 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding #2025-001 Comments on the Finding and Each Recommendation: On June 30, 2024, the Corporation's HUDapproved management agent certification (form HUD 9839-B Owner's/Management Agent Certification) expired. As of June 30, 2025, HUD approval of the management agent certification is pending. Management should monitor the expiration dates of Form HUD 9839-B in the future and management fees should not be paid until the certification is approved. Action(s) taken or planned on the finding: Management concurs with the recommendation and has submitted HUD form 9839-B and is awaiting HUD approval.

View Audit 383012

Finding 1169839 (2025-003)

Material Weakness 2025

Village of Coal City

IL

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

Condition Found: Per the federal Audit Clearinghouse records, the Village's Data Collection Form for the fiscal year ending April 30, 2024, was submitted April 22, 2025, which is past the nine month deadline. This is deemed to be an instance of noncompliance with applicable reporting requirements. C...

Condition Found: Per the federal Audit Clearinghouse records, the Village's Data Collection Form for the fiscal year ending April 30, 2024, was submitted April 22, 2025, which is past the nine month deadline. This is deemed to be an instance of noncompliance with applicable reporting requirements. Corrective Action Plan: The FY25 Coal City Data Collection Form shall be submitted in a timely fashion due to the annual audit having been completed within a time period allowing the filing to occur prior to January 31, 2026 deadline. Responsible Person for Corrective Action Plan: The Finance Manager shall ensure filling of the correct documentation is made and submitted to the Federal Audit Clearinghouse regarding the FY25 Audit. Implementation Date of the Corrective Action Plan: December 31, 2025

View Audit 383001

Finding 1169824 (2025-001)

Material Weakness 2025

Senior Citizens Housing Development Corporation of Los Angeles

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Los Angeles respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201,...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Los Angeles respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: July 1, 2024 through June 30, 2025 The finding from the June 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure that initial and ongoing tenant eligibility documentation is obtained timely and properly maintained. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly report procedures. If the Oversight Agency for Audit has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO

View Audit 382986

Finding 1169814 (2025-002)

Material Weakness 2025

Central Oregon Regional Housing Authority

OR

Reporting Matching / Level of Effort / Earmarking

Response to Finding 2025-002 Federal Award Agency: US Department of Agriculture Name of Contact Person: Marat Saks, Chief Financial Officer Views of Responsible Officials: The housing authority’s property management company submitted annual financial reports, including forms RD 3560-7 and RD 3560-10...

Response to Finding 2025-002 Federal Award Agency: US Department of Agriculture Name of Contact Person: Marat Saks, Chief Financial Officer Views of Responsible Officials: The housing authority’s property management company submitted annual financial reports, including forms RD 3560-7 and RD 3560-10 outside of the proscribed timeframe. Corrective Action: The Housing Authority will strengthen oversight of the third-party property management company by implementing a formal monitoring process that includes a standardized compliance checklist. This checklist will require the property management company to submit annual financial reports, all of which will be reviewed by the Housing Authority to ensure timeliness, accuracy, completeness, and compliance with applicable regulations and policies. The Housing Authority will document its reviews and follow up on any deficiencies identified to ensure timely corrective action and ongoing financial accountability. Date of Planned Corrective Action: Immediately following being notified of this finding.

View Audit 382965

Finding 1169763 (2025-001)

Material Weakness 2025

Hagerstown Community College

MD

Student Financial Aid Reporting Significant Deficiency § 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 1169716 (2025-001)

Material Weakness 2025

Ogden City Corporation

UT

Reporting Subrecipient Monitoring § 200.328

Management of the City concurs with the audit finding. The City program staff responsible for preparing the report was not aware of the requirement to submit the federal financial report. The City program staff has been informed of the reporting requirements, and management will perform a quality co...

Management of the City concurs with the audit finding. The City program staff responsible for preparing the report was not aware of the requirement to submit the federal financial report. The City program staff has been informed of the reporting requirements, and management will perform a quality control review over future submissions to ensure compliance with grant requirements.

View Audit 382740

Finding 1169713 (2025-002)

Material Weakness 2025

Esperanza Health Centers

IL

Reporting Internal Control / Segregation of Duties § 200.303

Health Center Program – Assistance Listing No. 93.224 & 93.527 Recommendation: CLA recommends that the Organization review its FFR to ensure that the grant drawdowns reconcile to the amount reported as federal share of expenditures and any carryover requests are done promptly. Explanation of disagre...

Health Center Program – Assistance Listing No. 93.224 & 93.527 Recommendation: CLA recommends that the Organization review its FFR to ensure that the grant drawdowns reconcile to the amount reported as federal share of expenditures and any carryover requests are done promptly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Moving forward, we will require one person to prepare the FFR and another person to review prior to submission.. Name(s) of the contact person(s) responsible for corrective action: Ryan Gadia, CFO, and Juan Cardenas, Controller Planned completion date for corrective action plan: June 30, 2025

View Audit 382735

Finding 1169712 (2025-002)

Material Weakness 2025

Oklahoma Water Resources Board

OK

Student Financial Aid Reporting

2025-002 Federal Program - Student Financial Assistance Cluster -Assistance Listing Nos. 84.063, Federal Pell Grant Program and 84.268 Federal Direct Student Loans U.S. Department of Education Program Year 2024-2025 - Enrollment Reporting Finding Summary: The University is required to report enrollm...

2025-002 Federal Program - Student Financial Assistance Cluster -Assistance Listing Nos. 84.063, Federal Pell Grant Program and 84.268 Federal Direct Student Loans U.S. Department of Education Program Year 2024-2025 - Enrollment Reporting Finding Summary: The University is required to report enrollment information to the National Student Loan Data System (NSLDS) when changes occur related to enrollment statuses, program information, and effective dates within a specified time. Recommendation: The University should establish controls designed to facilitate accurate reporting of students' enrollment information to NSLDS within the required time frame. Additionally, the University should enhance controls addressing circumstances in which students unofficially withdraw. Action taken in response to finding: The Office of Registrar implemented a revised end-of-term procedure. Effective immediately, all students who are unofficially withdrawn for the semester- defined as students who have failed all courses or have a combination of official withdrawcJls and fa ilures for all enrolled courses- will have their enrollment status manually updated to withdrawn in the National Student Clearinghouse (NCS) reporting process, which from there is reported to NSLDS. In addition, the Office of Registrar will provide to the Office of Financial Aid a list of these students at the end of each term. This will allow Financial Aid to verify that NSC updates NSLDS accurately and within the required reporting timeframe . To prevent the issue of timely reporting, the Registrar's Office has implemented a reconciliation check to ensure that graduate counts are consistent across both NSC reports and align with internally generated graduate lists prior to submission. Name(s) of the contact person(s) responsible for corrective action: Alaina Abolail Planned completion date for corrective action plan: January 1, 2026

View Audit 382734

Corrective Action Plans

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