Corrective Action Plans

Finding 1238157 (2025-002)

Material Weakness 2025

NY

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

Management acknowledges the delay and has taken steps to improve the timeliness of the audit and reporting process, including implementing a formal audit timeline, increasing oversight of audit progress, and enhancing coordination with external auditors.

View Audit 413090

Finding 1238153 (2025-003)

Material Weakness 2025

Boat People Sos, INC

VA

Reporting

Management acknowledged the importance of reporting grants properly for all accounting matters, especially Federal grants, to be compliant with Government agency, and accounting principles. Management has reviewed and revised our internal control for grant management. As such, new grants and contrac...

Management acknowledged the importance of reporting grants properly for all accounting matters, especially Federal grants, to be compliant with Government agency, and accounting principles. Management has reviewed and revised our internal control for grant management. As such, new grants and contracts will be reviewed by branch/program managers as well as COO for compliance purposes. The project team, including project manager, support staff, financial staff and COO, will hold a kick-off meeting to go over the project type, the project's goals, expected outcomes and reporting. For any missing CFDA, the COO is responsible for identifying and searching using government database and other resources to find the information for reporting. All steps of verification are reflected in project briefs with initials by Project Manager, COO, Finance and HR team. Everyone is accountable for the accuracy and completeness of the information. A grant tracking sheet will also be reviewed per quarter.

View Audit 413082

Finding 1238135 (2025-003)

Material Weakness 2025

City of Sylvania

OH

Allowable Costs / Cost Principles Period of Performance Reporting § 200.302 § 200.328 § 200.329

The reporting process for federal & state awarded funds will be reviewed with all parties involved in these funds.

View Audit 413033

Finding 1238132 (2025-002)

Material Weakness 2025

New York City Housing Authority

NY

HUD Housing Programs Reporting

Corrective Action plan: This finding is a result of a minor formula error utilizing the published inflation rates. The $1,431,784 understatement of FI is less than 0.1% of the $1.37 billion federal operating subsidy received by the Authority in 2025. To avoid this issue moving forward, starting in S...

Corrective Action plan: This finding is a result of a minor formula error utilizing the published inflation rates. The $1,431,784 understatement of FI is less than 0.1% of the $1.37 billion federal operating subsidy received by the Authority in 2025. To avoid this issue moving forward, starting in September of 2026, the Authority is implementing additional procedural safeguards as follows: • Ensuring adequate guidance and direction to necessary staff regarding the use accurate FI inflation factors and related processes; • Updating internal guidance materials regarding FI calculations and • Implementing checks and validation measures in real time which will identify issues earlier and facilitate that the accurate FI inflation factor is applied. Action Date: September 2026 Final Implementation: September 2026 Name and Phone Number of Person Responsible for Implementation: Sungwoo, Kim Director of Labor & Financial Analytics and Utility Management +1-212-306-2876

View Audit 413019

Finding 1238130 (2025-002)

Material Weakness 2025

County of Cambria, Pennsylvania

PA

Student Financial Aid Reporting

Cambria County has continued with the following actions which include: maintaining a list of reporting due dates for all fiscal and administrative staff; engagement of external consultants and temporary fiscal staff to support reporting functions if there is staff departure; retain and support exist...

Cambria County has continued with the following actions which include: maintaining a list of reporting due dates for all fiscal and administrative staff; engagement of external consultants and temporary fiscal staff to support reporting functions if there is staff departure; retain and support existing County staff to maintain institutional knowledge until a dedicated competent Fiscal Officer who is invested in child welfare and county government employment is identified. The department will continue to ensure audit components are included for submissions. The department maintained and will continue communication with oversight entities to ensure transparency regarding reporting timelines, submission delays, fiscal status and corrective actions taken to uphold integrity. These delays were not due to negligence, but rather a strategic and collaborative effort to ensure accuracy and completeness of all required documentation. The department prioritized the integrity of submissions to meet federal audit standards and reimbursement eligibility. These submissions were completed to ensure compliance and to position the CYS department for improved timeliness in the 2025 audit year. The department prioritized accuracy and completeness, ensuring required audit components were included. Please note: Reviewing the audit findings and reporting processes from FY2024 & FY2025 demonstrates a significant improvement in the department’s fiscal operations and compliance efforts as well as to ensure federal audit standard. The accounting team has shown a strong commitment to improving the accuracy, timeliness, and quality of fiscal reporting. Through increased oversight, enhanced monitoring of reporting deadlines, and ongoing collaboration with administrative staff, the department has strengthened its internal controls and reporting practices.

View Audit 413013

Finding 1238129 (2025-001)

Material Weakness 2025

County of Cambria, Pennsylvania

PA

Student Financial Aid Reporting

Cambria County has continued with the following actions which include: maintaining a list of reporting due dates for all fiscal and administrative staff; engagement of external consultants and temporary fiscal staff to support reporting functions if there is staff departure; retain and support exist...

Cambria County has continued with the following actions which include: maintaining a list of reporting due dates for all fiscal and administrative staff; engagement of external consultants and temporary fiscal staff to support reporting functions if there is staff departure; retain and support existing County staff to maintain institutional knowledge until a dedicated competent Fiscal Officer who is invested in child welfare and county government employment is identified. The department will continue to ensure audit components are included for submissions. The department maintained and will continue communication with oversight entities to ensure transparency regarding reporting timelines, submission delays, fiscal status and corrective actions taken to uphold integrity. These delays were not due to negligence, but rather a strategic and collaborative effort to ensure accuracy and completeness of all required documentation. The department prioritized the integrity of submissions to meet federal audit standards and reimbursement eligibility. These submissions were completed to ensure compliance and to position the CYS department for improved timeliness in the 2025 audit year. The department prioritized accuracy and completeness, ensuring required audit components were included. Please note: Reviewing the audit findings and reporting processes from FY 2024 & FY 2025 demonstrates a significant improvement in the department's fiscal operations and compliance efforts as well as to ensure federal audit standard. The accounting team has shown a strong commitment to improving the accuracy, timeliness, and quality of fiscal reporting. Through increased oversight, enhanced monitoring of reporting deadlines, and ongoing collaboration with administrative staff, the department has strengthened its internal controls and reporting practices.

View Audit 413013

Finding 1238127 (2025-001)

Material Weakness 2025

Houston Sro Housing Corporation

TX

Internal Control / Segregation of Duties HUD Housing Programs Reporting

Audit Finding 2025-001: Certain general ledger accounts, including cash and prepaid rent, were not properly reconciled at December 31, 2025 and significant adjusting journal entries had to be made. - Response: Management had some turnover in key personnel and moved its office to a new location. The ...

Audit Finding 2025-001: Certain general ledger accounts, including cash and prepaid rent, were not properly reconciled at December 31, 2025 and significant adjusting journal entries had to be made. - Response: Management had some turnover in key personnel and moved its office to a new location. The office also needed a significant amount of improvements. Management’s efforts were concentrated on the improvements and some of the accounting functions were overlooked. Management will ensure that timely analysis of significant accounts are made and the books are reconciled properly. - Responsible Party: Linda G. Holder, Executive Director, Houston Housing Management Corporation, 1418 Preston St., Houston, TX 77002

View Audit 413011

Finding 1238125 (2025-001)

Material Weakness 2025

Newburg Retirement Center, Inc.

CA

Internal Control / Segregation of Duties Reporting

Due to limited staff size, we do not have adequate segregation of duties in the areas of financial accounting and reporting as recommended for organizations. We have outsourced a 3rd party bookkeeping firm which provides payroll and payroll tax services and oversight of other various accounting matt...

Due to limited staff size, we do not have adequate segregation of duties in the areas of financial accounting and reporting as recommended for organizations. We have outsourced a 3rd party bookkeeping firm which provides payroll and payroll tax services and oversight of other various accounting matters as needed. The accounting staff that we do have (one person) is working to minimize the increased work at year-end by improving internal accounting systems with more efficiency and greater consistency. We believe this will help.

View Audit 413009

Finding 1238124 (2025-004)

Material Weakness 2025

Crawford County

IN

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.1 § 200.303

FINDING 2025-004 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Findings: Material Weakness, Modified Opinion The information submitted included amounts based on the incorrect period, amounts that should have been omitted, and amounts which were ...

FINDING 2025-004 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Findings: Material Weakness, Modified Opinion The information submitted included amounts based on the incorrect period, amounts that should have been omitted, and amounts which were based on budgeted amounts instead of actual amounts, as such the reports were not fairly presented. Errors identified included the following:  Total Current Obligations for Government Services were overstated by $145,000.  Total Current Obligations for Roundabout were overstated by $323,628.  Total Current Obligations for Fairgrounds were overstated by $97,362. Contact Person Responsible for Corrective Action Plan: Janet Lloyd, Clinton County Auditor Contact’s Phone Number: 765.659.6330 Contact’s Email Address: jlloyd@clintoncountyin.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Auditor did take tremendous care to create a spreadsheet to make sure expenditures were reported in the correct time periods for 2025. However, there were reporting errors. The First Deputy will review the timeframe and expenditures as well as we will ensure there are several sets of eyes on the documentation before submitting the P&E report. We will have both the Auditor and First Deputy create the spreadsheet and review and sign before submitting. Anticipated Completion Date: December 31, 2026

View Audit 413007

Finding 1238122 (2025-001)

Material Weakness 2025

Hamlet Housing Authority

NC

Eligibility HUD Housing Programs Reporting

Corrective Action Plan Section III - Federal Award Findings and Questioned Costs Finding 2025-001 Name of Contact Person: Gary Jones, Executive Director Corrective Action: Mangement will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediately

View Audit 413006

Finding 1238107 (2025-002)

Material Weakness 2025

County of Orleans, State of New York

NY

Reporting

Views of Responsible Officials and Planned Corrective Actions: Both revised quarterly reports have been updated for the County records and submitted to the auditor and the ESD team. To ensure full compliance and eliminate ambiguity in future submissions, the County is implementing the following prot...

Views of Responsible Officials and Planned Corrective Actions: Both revised quarterly reports have been updated for the County records and submitted to the auditor and the ESD team. To ensure full compliance and eliminate ambiguity in future submissions, the County is implementing the following protocols: Moving forward, the response to the "total funds spent" prompt on ESD templates will strictly reflect total County funds actually disbursed during the reporting period, rather than vendor invoices received or contractor-incurred costs. To satisfy federal internal control requirements for multi-person involvement, the Chief Administrative Office and the Director of Planning will both be copied on all external grant submittals including Weekly Progress Spreadsheets, Quarterly Reports, and Marketing Reports.

View Audit 412968

Finding 1238106 (2025-003)

Material Weakness 2025

Town of Zionsville

IN

Internal Control / Segregation of Duties Reporting § 200.1 § 200.303

FINDING 2025-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Cindy Poore, Director of Finance and Records Contact Phone Number and Email Address: 317-733-2809, cpoore@zionsville-in.gov Views of Responsibl...

FINDING 2025-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Cindy Poore, Director of Finance and Records Contact Phone Number and Email Address: 317-733-2809, cpoore@zionsville-in.gov Views of Responsible Officials: We concur with this finding. Explanation and Reasons for Disagreement: The field in question was not completed, however the total amount obligated was accurate. This is also how we completed the report in prior years and it was not questioned. We will make sure that the field is completed going forward. Anticipated Completion Date: 8/19/26

View Audit 412966

Finding 1238102 (2025-003)

Material Weakness 2025

City of Albany

OR

Reporting

The following corrective action plan is submitted in response to Uniform Guidance finding in our audit of fiscal year ended June 30, 2025. Grants oversight process has been recently developed to include quarterly meetings between Finance and departments to review their grant portfolios. These meetin...

The following corrective action plan is submitted in response to Uniform Guidance finding in our audit of fiscal year ended June 30, 2025. Grants oversight process has been recently developed to include quarterly meetings between Finance and departments to review their grant portfolios. These meetings are aimed at monitoring budget-to-actuals, ensuring expenditure aligns with project progress, and verify reporting timelines and submission requirements. Additionally, Finance will be creating a centralized compliance calendar to automate reminders to responsible staff at 60, 30, and 10 days prior to submission dates. A grant tracking log will be created to ensure that Finance and departments share the same information and can jointly verify completion

View Audit 412958

Finding 1238099 (2025-003)

Material Weakness 2025

Christ Community Health Services Augusta, Inc.

GA

Reporting Cash Management Significant Deficiency

Uniform Data System Reporting – Significant Deficiency 2025-003 Management agrees with the finding and will enhance procedures for the preparation and review of UDS reporting. Management will implement procedures and controls to ensure amounts reported are reviewed for compliance with UDS requiremen...

Uniform Data System Reporting – Significant Deficiency 2025-003 Management agrees with the finding and will enhance procedures for the preparation and review of UDS reporting. Management will implement procedures and controls to ensure amounts reported are reviewed for compliance with UDS requirements prior to submission.

View Audit 412948

Finding 1238097 (2025-001)

Material Weakness 2025

Gloucester County Division of Social Services

NJ

Eligibility Reporting

# 1 A revised case review sheet will include a section for caseworkers to document their calculation confirming that verified electronic income and self-attested income are within the 25% guideline. This will show that the comparison was completed and the income used in the eligibility determination...

# 1 A revised case review sheet will include a section for caseworkers to document their calculation confirming that verified electronic income and self-attested income are within the 25% guideline. This will show that the comparison was completed and the income used in the eligibility determination is accurate. An additional section will be added on to the case review sheet in the event the client is self-employed and provided tax returns to determine eligibility. The section will require staff to confirm they used the corrected Adjusted Gross Income (AGI) from the federal tax return when determining eligibility. # 2 All MAGI employees will attend MAGI Policy training and application processing offered through the state. # 3 Renewals will continue to be reviewed by a specialist, supervisor, or administrator. Cases will be returned and corrected when there are errors.

View Audit 412947

Finding 1238095 (2025-003)

Material Weakness 2025

Riverside Healthcare Association, Inc.

VA

Student Financial Aid Period of Performance Reporting

In response to the deficiencies noted in the audit findings referenced above, management has established a comprehensive framework of inter-departmental controls, routine reconciliations, and independent quality assurance testing. To ensure the absolute accuracy and alignment of records, Financial A...

In response to the deficiencies noted in the audit findings referenced above, management has established a comprehensive framework of inter-departmental controls, routine reconciliations, and independent quality assurance testing. To ensure the absolute accuracy and alignment of records, Financial Aid (FA) and Student Accounts (SA) personnel conduct mandatory monthly reconciliation meetings. During this collaborative process, both departments verify that all federal aid disbursements are properly recorded on the student’s ledger with the correct transactional dates, ensuring perfect alignment with records in the COD system. Supplementing this process, the Financial Aid Office performs independent monthly random spot checks of disbursements directly within the COD system to verify that record dates mirror the actual transaction dates on the student accounts ledger. During these same spot checks, FA personnel validate core academic parameters by cross-referencing student enrollment dates and loan period dates against the official institutional academic calendar, while simultaneously reviewing Cost of Attendance (COA) figures to ensure strict adherence to each student's official award letter. To maintain compliance and reporting during non-standard operational shifts, the Financial Aid Office collaborates immediately with Global Financial Services, our third-party servicer, to update federal records in a timely manner whenever academic dates are modified later than normal. Furthermore, to strengthen institutional data integrity and eliminate enrollment reporting gaps, the Financial Aid Office and the Office of the Registrar participated in joint training sessions focused on National Student Clearinghouse (NSC) and NSLDS reporting mechanics to optimize data transmissions between platforms. As an ongoing monitoring control, the Financial Aid Office now executes an independent monthly random sampling of student records directly from NSLDS. This routine sampling allows management to verify that enrollment statuses are being transmitted accurately and seamlessly from the Clearinghouse to NSLDS

View Audit 412928

Finding 1238094 (2025-002)

Material Weakness 2025

Riverside Healthcare Association, Inc.

VA

Student Financial Aid Special Tests & Provisions Subrecipient Monitoring

The College will implement enhanced controls to ensure that Title IV credit balances are identified, monitored, and refunded within the required 14 day timeframe. The Student Financial Services team will establish a formal credit balance monitoring process. A designated staff member will review stud...

The College will implement enhanced controls to ensure that Title IV credit balances are identified, monitored, and refunded within the required 14 day timeframe. The Student Financial Services team will establish a formal credit balance monitoring process. A designated staff member will review student accounts on a routine basis to identify accounts with credit balances and document the date each credit balance was created. A centralized tracking mechanism will be maintained to identify the required refund deadline and document the date the refund was processed. To provide additional oversight, the following controls will be implemented: • Student accounts with credit balances will be reviewed at least twice weekly. • Each identified credit balance will be recorded on a Credit Balance Monitoring Log that includes the student, date the credit balance occurred, amount, required refund date, actual refund date, and responsible staff member. • Accounts approaching the 14 day deadline will be escalated to Student Financial Services leadership for immediate review and resolution. • The Director of Financial Aid and appropriate Student Accounts staff will conduct a monthly reconciliation and supervisory review to verify that required refunds were completed timely. • Documentation supporting the review and reconciliation process will be retained as evidence that the control was performed. • Staff responsible for financial aid disbursements, student accounts, and credit balance refunds will receive annual training on Title IV credit balance requirements and the College’s internal control procedures. • The Dean of Student Success will conduct periodic management reviews during the first year of implementation to verify that the controls are operating as designed and address any identified exceptions.Because this is a repeat finding from the prior audit year, the College will also review the underlying workflow and Student Information System configuration to determine whether additional automated reporting or alerts can be implemented to reduce reliance on manual identification of credit balances.

View Audit 412928

Finding 1238087 (2025-001)

Material Weakness 2025

Washington State Coalition Against Domestic Violence

WA

Reporting

Management's Response: Management agrees with the finding. Upon discovery of the error, staff immediately submitted the final federal financial reports. To strengthen the organization's ability to ensure timely filing, management implemented a grant closeout checklist and accounting workflow and upd...

Management's Response: Management agrees with the finding. Upon discovery of the error, staff immediately submitted the final federal financial reports. To strengthen the organization's ability to ensure timely filing, management implemented a grant closeout checklist and accounting workflow and updated policies and procedures accordingly. Additionally, to strengthen internal controls, moving forward the Managing Director of Finance & Operations will formally approve federal financial report drafts prior to submission. Estimated Completion Date: August 15, 2026 – Already Completed Responsible Party: Amanda Gering Wheatley, Managing Director of Finance and Operations

View Audit 412922

Finding 1238082 (2025-004)

Material Weakness 2025

Kandiyohi County

MN

Eligibility Reporting Significant Deficiency § 200.303

ELIGIBILITY Recommendation: It is recommended that the County start reviewing casefiles. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will start printing a coversheet for the Fiscal Supervisor to sign...

ELIGIBILITY Recommendation: It is recommended that the County start reviewing casefiles. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will start printing a coversheet for the Fiscal Supervisor to sign and retain physical evidence of the review being done. Name of the contact person responsible for corrective action plan: Karen Anderson, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2026

View Audit 412906

Finding 1238058 (2025-005)

Material Weakness 2025

City of Aberdeen

SD

Material Weakness Reporting Internal Control / Segregation of Duties § 200.328

Finding 2025-005 Federal Agency Name: Department of Treasury Pass-Through Entity: South Dakota Department of Agriculture and Natural Resources Assistance Listing Number: 21.027 Program Name: Coronavirus State and Local Fiscal Recovery Funds Finding Summary: There was no review performed of the requi...

Finding 2025-005 Federal Agency Name: Department of Treasury Pass-Through Entity: South Dakota Department of Agriculture and Natural Resources Assistance Listing Number: 21.027 Program Name: Coronavirus State and Local Fiscal Recovery Funds Finding Summary: There was no review performed of the required annual report prior to its submission to ensure the accuracy and completeness of the reported information. Corrective Action Plan: The City will revise its reporting procedures to provide for a separate preparer and reviewer of required federal program reports. The reviewer will review the report for accuracy and completeness prior to submission, and completion of the review will be documented. Responsible Individual(s): Jordan McQuillen, Finance Officer Anticipated Completion Date: December 2026

View Audit 412872

Finding 1238055 (2025-002)

Material Weakness 2025

Oklahoma City Housing Authority

OK

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 – PIC Reporting Recommendation: We recommend that the Authority reviews its process for uploading data to the PIC system to ensure each HUD-50058 recertification gets submitted timely and accurately. Explanation of disagreement with aud...

Housing Voucher Cluster – Assistance Listing Nos. 14.871/14.879 – PIC Reporting Recommendation: We recommend that the Authority reviews its process for uploading data to the PIC system to ensure each HUD-50058 recertification gets submitted timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During this time, HUD was working to switch reporting systems from PIC to HIP. Our software showed the files in question were submitted and no rejection noted, yet the records are not showing as received on HUD’s end. The Authority will work with our software provider and review any HUD changes affecting the PIC System. We will continue to review all records included in this upload, and work to ensure other records are uploaded manually. Name of the contact person responsible for corrective action: Richard Marshall Planned completion date for corrective action plan: 10/31/2026

View Audit 412865

Finding 1238051 (2025-001)

Material Weakness 2025

NORTHEAST NEBRASKA PUBLIC POWER DISTRICT

NE

Reporting Material Weakness

Federal Agency Name: Department of Energy Pass-Through Entity: Nebraska Department of Environment and Energy Assistance Listing Number: 81.254 Program Name: Grid Infrastructure Deployment and Resilience Finding Summary: The District does not have an internal control system designed to provide for a ...

Federal Agency Name: Department of Energy Pass-Through Entity: Nebraska Department of Environment and Energy Assistance Listing Number: 81.254 Program Name: Grid Infrastructure Deployment and Resilience Finding Summary: The District does not have an internal control system designed to provide for a complete and accurate schedule of federal expenditures of federal awards (the schedule) being audited. We requested our auditors to assist with the preparation of the schedule and the accompanying notes to the schedule. Corrective Action Plan: Due to the specialized nature of the SEFA, the District will continue to utilize qualified external assistance with its preparation. Management will maintain the underlying federal award and expenditure records and will review the completed SEFA and accompanying notes for completeness and accuracy prior to issuance. Responsible Individuals: Mandy Backer, Chief Financial Officer, and Josh Strafelda, Engineer Anticipated Completion Date: Ongoing

View Audit 412863

Finding 1238040 (2025-001)

Material Weakness 2025

Housing Authority of the City of Pittsburgh

PA

Eligibility HUD Housing Programs Internal Control / Segregation of Duties

Finding 2025-001 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Eligibility and Reporting Repeat Finding from 2021 (2021-001), 2022 (2022-001), 2023 (2023-001), and 2024 (2024-001) Maher Duessel Finding Condition: During our review of 40 tenant fil...

Finding 2025-001 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Eligibility and Reporting Repeat Finding from 2021 (2021-001), 2022 (2022-001), 2023 (2023-001), and 2024 (2024-001) Maher Duessel Finding Condition: During our review of 40 tenant files prepared by the Housing Authority of the City of Pittsburgh (Authority) as part of the biennial reexamination process, we noted a lack of functioning internal controls, evidenced by 4 of the Authority’s internal control checklists not being completed or unable to be provided for audit, which led to the below exceptions in our testing. We noted two instances where a tenant recertification using the Form HUD-50058, Family Report (Form) (which provides eligibility and reporting information) was not completed on a timely basis. We also noted three instances where other documentation to support the reporting and eligibility assessment as part of completion of the HUD- 50058 was not provided. This includes items such as support for income calculation and medical deductions. These exceptions indicate a lack of functioning internal controls and oversight to ensure compliance with HUD requirements related to timely and accurate tenant recertifications. HACP Management Response/Action Taken: Finding 2025-001 - Eligibility and Reporting Finding 2025-002 - U.S. Department of Housing and Urban Development Housing Voucher Cluster: Section 8 Housing Choice Vouchers and Mainstream Vouchers- ALNs 14.871 & 14.879 Eligibility and Reporting Summary and Corrective Action Plan: The audit identified continued, internal control weaknesses related to timely recertifications, completion of required internal control checklists, and documentation supporting income calculations and medical deductions. This is a repeat finding from 2021-2024. To address these deficiencies, the HACP plans to go live on October 1st, 2026, with BOB.ai, an artificial intelligence software solution platform built for Public Housing Authorities (PHAs) to assist with tasks to include rent calculations, recertifications, and case management. BOB.ai will support the timely processing and tracking of recertifications, helping to prevent late recertifications and identify outstanding actions before deadlines are missed. The system will also help ensure required forms and supporting documentation are submitted in full before the recertification is processed, reducing the risk of incomplete files and missing eligibility documentation. The HACP Housing Choice Voucher (HCV) Department is evaluating an additional workflow in DocuClass that will include a finalized checklist as part of the recertification workflow. The checklist will confirm that all required documents, eligibility information, and supporting documentation have been received and reviewed before the recertification is finalized. The HACP will utilize system-generated reports to monitor upcoming and overdue recertifications, with management regularly reviewing the reports and addressing outstanding items. Staff must complete all applicable internal control checklists, and supervisors will review files to confirm that required documentation and checklists are complete. The HCV management will perform the following actions to assist with ensuring internal compliance to include the following: Conduct ongoing quality-control reviews and provide staff training on HUD-50058 requirements, documentation standards, and timeliness expectations. • Address recurring deficiencies through documented coaching and corrective action, as appropriate. • Continue to monitor recertification timeliness, documentation completeness, and internal control compliance through monthly reports and file reviews to ensure the corrective actions are effective and prevent recurrence of the finding. • Monitor control functions, staff productivity, work completion, and compliance with established processing timelines. These enhanced monitoring practices have increased management’s ability to identify work that is incomplete, delayed, or otherwise not meeting established performance expectations. • Holding staff accountable through documented coaching, performance management, and disciplinary action, when appropriate, in accordance with applicable HACP policies and procedures. Unfortunately, in some instances, the time required to identify, document, address, and monitor recurring performance deficiencies through the applicable disciplinary process results in work becoming overdue before the HACP can complete the personnel action or otherwise resolve the underlying staffing issue.The HACP recognizes the operational impact of these circumstances and is continuing to strengthen workload monitoring, supervisory oversight, and system-generated alerts. Also, workflow controls are being utilized to identify and address deficiencies as early as possible and minimize the impact of staff turnover and performance-related delays on program operations.

View Audit 412848

Finding 1238037 (2025-001)

Material Weakness 2025

County of Allegheny, Pennsylvania

PA

Reporting Allowable Costs / Cost Principles

Corrective action steps were taken at 12/31/24 and 12/31/25 to ensure proper modiﬁed accrual accounting standards were followed. Individual departments are responsible for submitting accruals in accordance with Controller Ofﬁce guidelines. The Budget and Finance Division reminded departments on seve...

Corrective action steps were taken at 12/31/24 and 12/31/25 to ensure proper modiﬁed accrual accounting standards were followed. Individual departments are responsible for submitting accruals in accordance with Controller Ofﬁce guidelines. The Budget and Finance Division reminded departments on several occasions to submit accruals. Additionally, Budget and Finance performed a high-level review of expenses processed, based on ledger details, in the window between year-end and deadline for accruals to capture any missed accruals. We did not pull every individual voucher for review of service dates. We will continue to follow Controller Ofﬁce accrual guidelines moving forward as the Controller sets and administers the accounting rules for the County. We will continue to remind departments of their responsibility to adhere to the accrual guidelines as well. It is important to note that American Rescue Plan reporting guidance allows recipients to report on a cash basis. We are in compliance with federal reporting of funds to Treasury. Timetable of dates for performapce of planned corrective action steps includipg completion date: Corrective action steps were taken at 12/31/24 to ensure proper modiﬁed accrual accounting standards are followed. . Descriptitrn of monitoring to be nerfbrmed to ensure corrective action stgps are taken: The Budget and Finance Division will continue to work with all departments at year-end to ensure their ARPA expenditures are accrued properly per Controller guidance.

View Audit 412843

Finding 1238027 (2025-007)

Material Weakness 2025

County of Allegheny, Pennsylvania

PA

Cash Management HUD Housing Programs Reporting

Corrective action steps taken and/or planned: We have reviewed the Cash-on-Hand reports and determined that the issue stems from program income balances being carried over and erroneously added to the grant balances each reporting period. Since program income is the first funding drawn down before e...

Corrective action steps taken and/or planned: We have reviewed the Cash-on-Hand reports and determined that the issue stems from program income balances being carried over and erroneously added to the grant balances each reporting period. Since program income is the first funding drawn down before entitlement funding it should be a zero balance at the end of the quarter. We will implement a process for the accounting staff to pull the PR01 – HUD Grants and Program Income report to compare the program income balance, when completing the Cash-on Hand report each quarter to verify program income expenditures. D. Timetable of dates for performance of planned corrective action steps including completion date: This process will be immediately implemented for the 2nd quarter 2026, Cash-on-Hand report. E. Description of monitoring to be performed to ensure corrective action steps are taken: The Cash-on-Hand report and all supporting documentation will be submitted to the Assistant Director or Finance, as well as the Assistant Director of Operations for review to ensure accuracy before the report is submitted in the IDIS system for HUD’s approval.

View Audit 412843

Corrective Action Plans

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