Corrective Action Plans

Finding 1211191 (2025-003)

Material Weakness 2025

PR

Reporting Significant Deficiency § 200.12 § 200.508 § 200.510 § 200.512

The Municipality shall establish procedures, training programs, and internal controls to ensure compliance with the preparation and timely submission of the Single Audit Report to the Federal Audit Clearinghouse, as required by the OMB Super Circular Uniform Guidance and in accordance with the nine-...

The Municipality shall establish procedures, training programs, and internal controls to ensure compliance with the preparation and timely submission of the Single Audit Report to the Federal Audit Clearinghouse, as required by the OMB Super Circular Uniform Guidance and in accordance with the nine-month deadline established therein. In addition, the Department of Finance will monitor the progress of the work, including the preparation of financial statements, as well as the external audit and the single audit, so that for the fiscal year ending June 30, 2026, the reports are submitted by the established deadline of no later than March 31, 2027.

View Audit 400405

Finding 1211188 (2025-002)

Material Weakness 2025

Syntiro

ME

Reporting Allowable Costs / Cost Principles Material Weakness § 200.302 § 200.403 § 200.405

We agree with the finding and we will be reviewing and implementing the recommendations accordingly. We are committed to ensuring no duplication of costs across reporting periods and compliance with allocability requirements under Uniform Guidance on a prospective basis. This corrective action plan ...

We agree with the finding and we will be reviewing and implementing the recommendations accordingly. We are committed to ensuring no duplication of costs across reporting periods and compliance with allocability requirements under Uniform Guidance on a prospective basis. This corrective action plan will be implemented by June 30, 2026.

View Audit 400399

Finding 1211169 (2025-003)

Material Weakness 2025

Wesleyan College

GA

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512

The auditee will finalize and submit future Single Audit reporting packages within the Uniform Guidance deadlines and will periodically review compliance procedures as part of its internal control monitoring activities.

View Audit 400359

Finding 1211164 (2025-002)

Material Weakness 2025

Wesleyan College

GA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

All donor‑restricted balances were reviewed to identify instances where restrictions had been satisfied but not released timely. Required releases were recorded to correct net asset classifications in the general ledger. Where available, supporting documentation (e.g., expenditure reports, grant ter...

All donor‑restricted balances were reviewed to identify instances where restrictions had been satisfied but not released timely. Required releases were recorded to correct net asset classifications in the general ledger. Where available, supporting documentation (e.g., expenditure reports, grant terms, and donor agreements) was acquired and reviewed to substantiate the timing of releases. Management plans to enhance controls over donor restriction tracking by implementing clearer procedures for identifying restriction satisfaction, improving cross-department communication, and strengthening review controls to ensure timely and accurate recording of donor restriction releases. Auditor’s Evaluation of the Corrected Action Plan: Wesleyan College’s response was appropriate for immediate remediation for the current affected period. Furthermore, the plan for preventative actions appears to be appropriately focused to achieve timely and documented of releases related to satisfied purpose or time conditions.

View Audit 400359

Finding 1211159 (2025-001)

Material Weakness 2025

Wesleyan College

GA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.303

Wesleyan College management has completed all outstanding reconciliations for the affected periods. Reconciling items noted during the delayed reconciliations were reviewed, investigated, and resolved or appropriately aged and documented. Evidence of supervisory review has been added to completed re...

Wesleyan College management has completed all outstanding reconciliations for the affected periods. Reconciling items noted during the delayed reconciliations were reviewed, investigated, and resolved or appropriately aged and documented. Evidence of supervisory review has been added to completed reconciliations where missing. Management is in the process of developing and implementing remediation and preventative actions, including strengthening reconciliation policies, assigning clear ownership and escalation procedures, and implementing monitoring controls to ensure reconciliations are prepared and reviewed timely. These actions are expected to improve the effectiveness of controls over material account balance reconciliations. Auditor’s Evaluation of the Corrected Action Plan: Wesleyan College’s response was appropriate for immediate remediation for the current affected period. Furthermore, the plan for preventative actions appears to be appropriately focused to ensure reconciliations are prepared and reviewed timely.

View Audit 400359

Finding 1211154 (2025-003)

Material Weakness 2025

Planned Parenthood of Illinois

IL

Reporting

Finding 2025-003: Timely Submission of Single Audit Reporting and Data Collection Form to the Federal Audit Clearinghouse Finding: The Agency did not submit the Single Audit reporting package, including the Data Collection Form (DCF), to the Federal Audit Clearinghouse (FAC) by the required deadline...

Finding 2025-003: Timely Submission of Single Audit Reporting and Data Collection Form to the Federal Audit Clearinghouse Finding: The Agency did not submit the Single Audit reporting package, including the Data Collection Form (DCF), to the Federal Audit Clearinghouse (FAC) by the required deadline of March 31, 2026. Correction Actions Taken: Management submitted the Agency’s fiscal year 2025 Single Audit package, including the DCF, to the FAC on April 30, 2026. Management acknowledges that the Single Audit reporting package, including the Data Collection Form (DCF), was submitted after the required deadline. The delay resulted from a combination of internal and external factors, including delayed receipt of finalized data necessary to complete the audit and significant personnel turnover of internal and external professionals working on the single audit during the reporting period. In addition, a federal government shutdown impacted access to federal portals and the ability to confirm current submission requirements in a timely manner. Once the necessary information became available and federal systems were accessible, management worked with the auditors to complete and submit the reporting package promptly. Management has since strengthened internal coordination around audit data readiness. Contact Person: Tonya Tucker, Chief Financial Officer Anticipated Completion Date: Implemented as of the fiscal year ended June 30, 2026

View Audit 400357

Finding 1211153 (2025-002)

Material Weakness 2025

Planned Parenthood of Illinois

IL

Reporting

Finding 2025-002: Reporting – ALN 93.217 Finding: During the fiscal year ended June 30, 2025, the Agency did not timely submit three of four required quarterly Federal Financial Reports (FFRs) for the Family Planning Services program. Correction Actions Taken: Management acknowledges that three of f...

Finding 2025-002: Reporting – ALN 93.217 Finding: During the fiscal year ended June 30, 2025, the Agency did not timely submit three of four required quarterly Federal Financial Reports (FFRs) for the Family Planning Services program. Correction Actions Taken: Management acknowledges that three of four quarterly Federal Financial Reports were submitted after their respective deadlines during the fiscal year ended June 30, 2025. These delays occurred during a period of significant administrative transition, including the departure of key personnel directly responsible for federal reporting and the reassignment of duties mid cycle. Despite these challenges, the impacted reports were submitted within two and seven days of the required deadlines. At no time was there an absence of monitoring or an intent to delay compliance. Management has since implemented enhanced internal tracking of federal reporting deadlines, clarified role assignments during staff transitions, and initiated earlier internal review of quarterly reports to ensure timely submission going forward. Contact Person: Tonya Tucker, Chief Financial Officer Anticipated Completion Date: Implemented as of the fiscal year ended June 30, 2026

View Audit 400357

Finding 1211151 (2025-001)

Material Weakness 2025

Kayenta Unified School District No.27

AZ

Reporting § 200.512

Finding Number: 2025‐001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Impact Aid 84.041 Education Stabilization Fund 84.425 Contact Person: Arlene Laughter, Business Coordinator Anticipated Completion Date: December 2026 Planned Corrective Action: The District intends to stre...

Finding Number: 2025‐001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Impact Aid 84.041 Education Stabilization Fund 84.425 Contact Person: Arlene Laughter, Business Coordinator Anticipated Completion Date: December 2026 Planned Corrective Action: The District intends to strengthen controls over all financial reporting and records retention to ensure that all documentation is properly prepared and accessible for the timely completion of financial reports. With the recent addition of an experienced Payroll Specialist and the ongoing recruitment for a GFA Specialist, the District will address all relevant areas, thereby facilitating compliance with required reporting deadlines. Reason Findings Were Not Corrected: The Business Office has experienced staffing shortages in key departments, including Payroll, Grants Management, and General Fixed Assets, each of which is responsible for meeting critical deadlines. Due to these staffing constraints, the District was unable to dedicate adequate resources to fulfill the required timelines and ensure that all documents were properly prepared and available for completion of the financial reports.

View Audit 400355

Finding 1211099 (2025-002)

Material Weakness 2025

Aberdeen School District No. 5

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Finding ref number: 2025-002 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort requirements. Name, address, and telephone of District contact person: Elyssa Louderback, Executive Director of Business & Operations, 216 North G Street, Aberde...

Finding ref number: 2025-002 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort requirements. Name, address, and telephone of District contact person: Elyssa Louderback, Executive Director of Business & Operations, 216 North G Street, Aberdeen, WA. 98520. (360) 538-2007 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for non-concurrence). The district will make sure all staff are listed on the Semi-Annual Certifications. Staff with braided funding will have a PAR with monthly verifications. Anticipated date to complete the corrective action: February 1, 2026

View Audit 400341

Finding 1211091 (2025-003)

Material Weakness 2025

Jewish Family Service of Dallas, Inc.

TX

Reporting Matching / Level of Effort / Earmarking Material Weakness

Finding 2025-003: Preparation of the schedule of federal expenditures (SEFA) – material weakness in internal controls over reporting. Management Response: Management acknowledges the finding and agrees that improvements are needed in the preparation and review of the Schedule of Expenditures of Fede...

Finding 2025-003: Preparation of the schedule of federal expenditures (SEFA) – material weakness in internal controls over reporting. Management Response: Management acknowledges the finding and agrees that improvements are needed in the preparation and review of the Schedule of Expenditures of Federal Awards (SEFA). The audit identified that controls over the accuracy, completeness, and reconciliation of the SEFA to the general ledger and financial statements were not consistently performed or documented. This condition developed during a period of organizational transition, including changes in financial leadership, as well as increased complexity in federal funding and reporting requirements. These factors contributed to gaps in oversight and consistency in the SEFA preparation process. To address this finding, management is implementing the following corrective actions: • Establishing a formal, documented SEFA preparation process, including standardized templates and procedures • Implementing quarterly and year-end reconciliation processes to ensure grant activity is accurately recorded and aligned with the general ledger • Strengthening review controls, including secondary review by the Controller and CFO prior to finalization Enhancing grant tracking mechanisms to ensure expenditures, revenues, and matching requirements are properly classified • Providing targeted training to staff responsible for grant accounting and SEFA preparation Responsible party: Brenda Colon, CFO Expected Completion Date: October 2026

View Audit 400338

Finding 1211081 (2025-003)

Material Weakness 2025

Ana G. Mendez University, Inc.

FL

Student Financial Aid Reporting

Due to challenges related to the implementation and reporting functionality of the Anthology Student system, AGMU temporarily experienced difficulties in identifying enrollment status changes and reporting the changes to NSLDS. Errors and delays related to enrollment reporting were primarily due to ...

Due to challenges related to the implementation and reporting functionality of the Anthology Student system, AGMU temporarily experienced difficulties in identifying enrollment status changes and reporting the changes to NSLDS. Errors and delays related to enrollment reporting were primarily due to AGMU’s delay in identifying withdrawn students (discussed in Finding 2025-2) and identifying the withdrawal date used in the R2T4 calculation so that the date could be reported to NSLDS. AGMU agrees with the auditor’s recommendation that implementing additional processes and controls around enrollment reporting will improve compliance. To resolve this issue and prevent recurrence, AGMU is completing the corrective actions described below. Corrective Action 1: Confirming and reporting withdrawal dates for award years 2023-24 and 2024-25 As part of the withdrawn students file review described in the corrective actions for Finding 2025-2, AGMU is confirming the withdrawal date for students who did not complete the payment period. Once the withdrawal dates have been confirmed (and/or previous withdrawal dates are confirmed), enrollment statuses for impacted students will be updated in NSLDS as appropriate. Corrective Action 2: Monitoring for enrollment status changes To identify enrollment status changes timely, AGMU developed a report (“Customized Enrollment Status Change” report) that identifies students with enrollment status changes, the effective date of enrollment status changes, and potential Title IV adjustments related to enrollment status changes (e.g., Pell Grant recalculations). AGMU generates this report weekly to ensure that any student with an enrollment status change is reviewed, and timely Title IV award revisions are completed, if applicable. Corrective Action 3: Validation of the Enrollment Reporting Roster To validate the accuracy of the Enrollment Reporting Roster, AGMU will be developing a report to identify students with enrollment status changes and the effective date of enrollment status changes. AGMU is determining if it could use the existing report (“Customized Enrollment Status Change” report) for this process. Once AGMU has finalized its process and report, AGMU plans to generate this report monthly to confirm accurate information regarding student enrollment status is being extracted from the Anthology Student system and correctly transmitted to NSLDS via the Enrollment Reporting Roster. Corrective Action 4: Timely identification of ISIR comment codes Although AGMU had policies and procedures related to determining student eligibility, the procedures required revisions due to the Anthology Student implementation. To identify students for whom ISIR comment codes appear after Title IV aid is awarded and/or disbursed (i.e., on a subsequent ISIR), AGMU developed a report (“Customized Ineligible Funds” report) that identifies potentially impacted students, Title IV funds awarded and disbursed, and ISIR comment codes. AGMU generates this report weekly to ensure any student with an ISIR comment code is reviewed and any funds that must be returned are identified timely. Corrective Action 5: Review and revision of policies and procedures related to enrollment reporting. AGMU is in the process of revising its existing policies and procedures related to enrollment reporting to ensure they correctly describe processes in the Anthology system. Corrective Action 6: Ongoing monitoring by and support from system office personnel SUAGM central office financial aid personnel will perform and assist with quality assurance activities related to AGMU’s enrollment reporting such as: 1. Creating reports related to official and unofficial withdrawals to verify that enrollment status changes are identified on a timely basis and accurately reflected in student records in NSLDS. 2. In coordination with the Registrar, creating an enrollment reporting manual. 3. Developing NSLDS enrollment reporting training and requiring that all staff with enrollment reporting responsibilities attend the training. Corrective Action 7: Enrollment reporting file review AGMU is in the process of planning a comprehensive file review of enrollment reporting for the 2023-24 and 2024-25 award years. At this time, AGMU is prioritizing the withdrawn students file review so that unearned funds can be returned to the U.S. Department of Education as soon as possible. Once the withdrawn students file review is completed, AGMU will begin work on the enrollment reporting file review.

View Audit 400332

Finding 1211073 (2025-004)

Material Weakness 2025

City of West Melbourne, Florida

FL

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

2025-004 Reporting Recommendation: The City should review the underlying data along with the report to ensure that report agrees with the support and the underlying data is correct. Corrective Action: Management recognizes the importance of accurate and complete reporting to the U.S. Treasury. While...

2025-004 Reporting Recommendation: The City should review the underlying data along with the report to ensure that report agrees with the support and the underlying data is correct. Corrective Action: Management recognizes the importance of accurate and complete reporting to the U.S. Treasury. While procedures were in place, the review of underlying data was not sufficient to ensure accuracy and completeness prior to submission. The issue was limited to a single report and was corrected in the subsequent U.S. Treasury reporting cycle in accordance with program requirements. To prevent recurrence, management has enhanced its review procedures over grant reporting to include reconciliation of underlying data and validation checks for inconsistencies prior to report submission. Additionally, a secondary level of review will be performed to ensure reports are complete and accurate before submission to the U.S. Treasury. Responsible Parties: B. Keith Smith, Finance Director Anticipated Correction Date: September 30, 2026

View Audit 400324

Finding 1211041 (2025-002)

Material Weakness 2025

Hui No Ke Ola Pono, Inc.

HI

Reporting

2025-002-Incomplete and Inaccurate Schedule of Expenditures of Federal Awards (SEFA), Health Resources and Services Administration Native Hawaiian Health Care 93.932, During the fiscal year 2024, we experienced a high volume of funding sources due to the Lahaina wildfires. It was extremely difficult...

2025-002-Incomplete and Inaccurate Schedule of Expenditures of Federal Awards (SEFA), Health Resources and Services Administration Native Hawaiian Health Care 93.932, During the fiscal year 2024, we experienced a high volume of funding sources due to the Lahaina wildfires. It was extremely difficult to communicate to the grantor if the funding was a result of a federal award. As of January 2025, the Executive Director inquires with the funding source if the award is a result of federal funds. In many cases, the grantor is unable to provide these details.

View Audit 400320

Finding 1211036 (2025-001)

Material Weakness 2025

Hui No Ke Ola Pono, Inc.

HI

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

2025-001-Internal Control over Financial Reporting, Health Resources and Services Administration Native Hawaiian Health Care 93.932, Significant adjusting journal entries, Due to lack of fiscal staff and high turnover, the organization fell behind on audits, and therefore, many adjusting entries wer...

2025-001-Internal Control over Financial Reporting, Health Resources and Services Administration Native Hawaiian Health Care 93.932, Significant adjusting journal entries, Due to lack of fiscal staff and high turnover, the organization fell behind on audits, and therefore, many adjusting entries were required to reconcile accounts. The audits have been completed, and all accounts have been reconciled as of July 31, 2025. In addition to the high turnover, during fiscal year ending 2024, there was an increase in donor funding to assist with the Lahaina wildfires recovery efforts. Again, our staff were challenged to meet the demands of the requirements of the funding and to continue to monitor the previous and current fiscal years financial state.

View Audit 400320

Finding 1211029 (2025-001)

Material Weakness 2025

Kama'aina Care, Inc.

HI

Subrecipient Monitoring Reporting Significant Deficiency § 200.329

Management concurs with the finding and will ensure that records are maintained to indicate timely submission of reports.

View Audit 400308

Finding 1211018 (2025-003)

Material Weakness 2025

YWCA West Central Michigan

MI

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.328 § 200.329

Our program leadership are playing a more active role in reporting and compliance and are actively involving directors of programs in the process of reporting.

View Audit 400298

Finding 1211006 (2025-005)

Material Weakness 2025

CITY OF CAMERON

WV

Reporting Internal Control / Segregation of Duties

2025-05 Uniform Guidance Audit Submission Nichole Bryan March 24, 2027 View of Responsible Officials and Corrective Action Plan Taken: The City will work to develop and adopt controls to ensure that the year-end financial statements are prepared in a timely manner so as to facilitate a timely audit ...

2025-05 Uniform Guidance Audit Submission Nichole Bryan March 24, 2027 View of Responsible Officials and Corrective Action Plan Taken: The City will work to develop and adopt controls to ensure that the year-end financial statements are prepared in a timely manner so as to facilitate a timely audit submission as set forth in the Uniform Guidance.

View Audit 400297

Finding 1210949 (2025-001)

Material Weakness 2025

Berks Counseling Center

PA

Reporting § 200.512

Berks Counseling Center submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Herbein + Company, 2763 Century Boulevard, Reading, PA 19610 Audit period: Year ended June 30, 2025 Contact: Greg Little, Chief Financial Off...

Berks Counseling Center submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Herbein + Company, 2763 Century Boulevard, Reading, PA 19610 Audit period: Year ended June 30, 2025 Contact: Greg Little, Chief Financial Officer 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 - Federal Award Findings and Questioned Costs 2025-001 REPORTING - NONCOMPLIANCE Federal Program All federal programs Criteria Per 2 CFR 200.512(a), auditees must submit the reporting package and Data Collection Form within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Organization did not submit the Single Audit reporting package and Data Collection Form to the Federal Audit Clearinghouse within the required timeframe of nine months after the end of the audit period. The 2025 reporting package was not submitted by the March 30, 2026 due date. Cause Delay in year-end close of the financial information and delays in providing the information to complete the audit. Effect The delay in the submission of the Data Collection Form and audit to the Federal Audit Clearinghouse will result in the Organization not being considered a low-risk auditee as defined by the Uniform Guidance for the following two years. Questioned Costs None Context The lack of financial staff resources to timely close the accounting records resulted in delays. The Organization has hired an additional accounting staff and will review its internal procedures for timely closing. Repeat Finding No Recommendation We recommend that Organization develop a formal year-end closing schedule that indicates personnel responsibilities and corresponding time requirements, to allow for timely completion of year-end work in preparation for the annual audit and to ensure reporting deadlines are met. Management Response Berks Counseling Center has reviewed the recommendation noted above and is working to create additional year-end closing procedures, which include additional staff time by a recently added staff member. These procedures will assist in timely year-end close which will allow for completion of the audit and submission of the Single Audit reporting package and Data Collection Form to the Federal Audit Clearinghouse within the required timeframe.

View Audit 400287

Finding 1210927 (2025-101)

Material Weakness 2025

Community Legal Services

AZ

Reporting Significant Deficiency Internal Control / Segregation of Duties

CLS agrees with the finding. Notifications from the Legal Services Corporation regarding report due dates, including the TIG semiannual progress reports, will be forwarded to the responsible party. The responsible party will set a reminder one week before the due date on their calendar, as well as t...

CLS agrees with the finding. Notifications from the Legal Services Corporation regarding report due dates, including the TIG semiannual progress reports, will be forwarded to the responsible party. The responsible party will set a reminder one week before the due date on their calendar, as well as the due date. Due dates for all reports, including the TIG semi-annual progress reports, will be placed on the Operations Grant calendar. An agenda item will be added to the Operations Unit meeting to review the due dates for all reports due the following month.

View Audit 400268

Finding 1210926 (2025-001)

Material Weakness 2025

Sojourners Care Network

OH

Internal Control / Segregation of Duties Eligibility Reporting

Management will implement procedures to ensure timely submission of all required federal reports by establishing a centralized grants compliance calendar with automated deadline reminders, assigning both primary and backup personnel responsible for report preparation and submission, and requiring su...

Management will implement procedures to ensure timely submission of all required federal reports by establishing a centralized grants compliance calendar with automated deadline reminders, assigning both primary and backup personnel responsible for report preparation and submission, and requiring supervisory review and approval prior to filing. Management will monitor reporting deadlines monthly to ensure compliance.

View Audit 400253

Finding 1210909 (2025-002)

Material Weakness 2025

Family Guidance Center of Alabama, Inc.

AL

Reporting Subrecipient Monitoring Significant Deficiency

Corrective Action Plan: Training and ongoing education initiatives have been implemented to ensure reports are completed and submitted in accordance with established deadlines. The new Chief Financial Officer is actively monitoring report status and accuracy to ensure timely compliance. A defined re...

Corrective Action Plan: Training and ongoing education initiatives have been implemented to ensure reports are completed and submitted in accordance with established deadlines. The new Chief Financial Officer is actively monitoring report status and accuracy to ensure timely compliance. A defined reporting structure has been established to strengthen oversight, accountability, and adherence to all reporting requirements. Individual(s) Responsible: Yolanda Adams Completion Date: Plan has been implemented as of date of audit submission.

View Audit 400248

Finding 1210894 (2025-004)

Material Weakness 2025

Middle MacOupin Health Care Systems and Affiliates

IL

HUD Housing Programs Matching / Level of Effort / Earmarking Material Weakness

Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Reporting Finding Summary: The Section 242 – Mortgage Insurance - Hospitals Program requires quarte...

Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Reporting Finding Summary: The Section 242 – Mortgage Insurance - Hospitals Program requires quarterly reports and certain annual reports. For the year ended July 31, 2025, the Organization failed to timely and accurately submit certain reports in accordance with HUD requirements. Responsible Individuals: Jay Hodges, Chief Financial Officer Corrective Action Plan: Management will enhance internal controls to ensure that required reports under the Section 242 Program are submitted timely and accurately. Anticipated Completion Date: April 29, 2026

View Audit 400243

Finding 1210882 (2025-002)

Material Weakness 2025

Senior Citizens Housing Development Corporation of South Boston, Inc.

FL

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

FINDING No. 2025-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to monitor the expiration of all contracts to ensure timely preparation and approval. Action Taken: Management is in the process of renewing all management certifi...

FINDING No. 2025-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to monitor the expiration of all contracts to ensure timely preparation and approval. Action Taken: Management is in the process of renewing all management certifications and will provide accountants with extra training to monitor. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO

View Audit 400222

Finding 1210881 (2025-001)

Material Weakness 2025

Senior Citizens Housing Development Corporation of South Boston, Inc.

FL

HUD Housing Programs Eligibility Reporting

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of South Boston, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive,...

Oversight Agency for Audit, Senior Citizens Housing Development Corporation of South Boston, Inc. respectfully submits the following corrective action plan for the year ended December 31, 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: January 1, 2025 through December 31, 2025 The findings from the December 31, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number 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 all initial and ongoing tenant eligibility documentation is obtained timely and maintained in tenant files as required by HUD. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures.

View Audit 400222

Finding 1210878 (2025-001)

Material Weakness 2025

Association of State and Territorial Health Officials

VA

Reporting § 200.510

ASTHO concurs with this recommendation. The CFO/Vice President, Finance will: 1. Ensure timely completion of monthly account reconciliations to ensure SEFA expenses and revenues are recognized timely. 2. Collaborate with our general ledger system provider, JAMIS, to develop a system-generated SEFA. ...

ASTHO concurs with this recommendation. The CFO/Vice President, Finance will: 1. Ensure timely completion of monthly account reconciliations to ensure SEFA expenses and revenues are recognized timely. 2. Collaborate with our general ledger system provider, JAMIS, to develop a system-generated SEFA. 3. Require that Grants Administration develops and reviews a preliminary SEFA no later than September 15, 2026, for the 10 months ended July 31, 2026. This will assist the accounting department with timely completion of the final SEFA for the year ended September 30, 2026. This process will be repeated for years subsequent to 2026.

View Audit 400220

Corrective Action Plans

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